CMTSU Liquidation (CBRI) 10-Q 28 Oct 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 24, 2014
Document and Entity Information	'	'
Entity Registrant Name	'CIBER INC	'
Entity Central Index Key	'0000918581	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
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	'	78,443,625
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
REVENUES	'	'	'	'
Consulting services	$200,314	$202,780	$607,934	$620,606
Other revenue	10,992	12,277	36,029	34,387
Total revenues	211,306	215,057	643,963	654,993
OPERATING EXPENSES	'	'	'	'
Cost of consulting services	150,414	153,597	457,525	469,611
Cost of other revenue	6,040	7,398	20,459	20,056
Selling, general and administrative	51,969	53,531	157,002	154,021
Amortization of intangible assets	65	0	132	0
Restructuring charges	21,244	14,000	22,650	14,953
Total operating expenses	229,732	228,526	657,768	658,641
OPERATING LOSS FROM CONTINUING OPERATIONS	-18,426	-13,469	-13,805	-3,648
Interest expense	-372	-450	-1,270	-1,970
Other income (expense), net	-1,522	-56	-1,612	611
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	-20,320	-13,975	-16,687	-5,007
Income tax expense (benefit)	464	-462	5,200	4,122
LOSS FROM CONTINUING OPERATIONS	-20,784	-13,513	-21,887	-9,129
Loss from discontinued operations, net of income tax	-47	-952	-477	-5,489
CONSOLIDATED NET LOSS	-20,831	-14,465	-22,364	-14,618
Net income attributable to noncontrolling interests	20	4	35	4
NET LOSS ATTRIBUTABLE TO CIBER, INC.	($20,851)	($14,469)	($22,399)	($14,622)
Basic and diluted loss per share attributable to Ciber, Inc.:	'	'	'	'
Continuing operations (in dollars per share)	($0.27)	($0.18)	($0.28)	($0.12)
Discontinued operations (in dollars per share)	$0	($0.01)	($0.01)	($0.08)
Basic and diluted loss per share attributable to Ciber, Inc. (in dollars per share)	($0.27)	($0.19)	($0.29)	($0.20)
Weighted average shares outstanding:	'	'	'	'
Basic and Diluted (in shares)	78,121	75,070	77,291	74,611

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Loss (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Consolidated net loss	($20,831)	($14,465)	($22,364)	($14,618)
Foreign currency translation adjustments	-13,053	7,104	-12,375	-834
Comprehensive loss	-33,884	-7,361	-34,739	-15,452
Comprehensive income attributable to noncontrolling interests	20	4	35	4
Comprehensive loss attributable to Ciber, Inc.	($33,904)	($7,365)	($34,774)	($15,456)

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$21,017	$44,483
Accounts receivable, net of allowances of $2,575 and $2,335, respectively	181,319	189,382
Prepaid expenses and other current assets	28,032	22,794
Total current assets	230,368	256,659
Property and equipment, net of accumulated depreciation of $46,752 and $48,500, respectively	15,679	12,923
Goodwill	273,273	281,714
Other assets	7,567	6,522
TOTAL ASSETS	526,887	557,818
Current liabilities:	'	'
Current portion of long-term debt	2,517	53
Accounts payable	23,187	34,223
Accrued compensation and related liabilities	50,174	69,622
Deferred revenue	14,102	20,989
Income taxes payable	2,078	1,654
Other accrued expenses and liabilities	56,884	44,190
Total current liabilities	148,942	170,731
Long-term debt	10,300	0
Deferred income taxes	27,679	23,910
Other long-term liabilities	10,181	10,119
Total liabilities	197,102	204,760
Commitments and contingencies	'	'
Ciber, Inc. shareholders' equity:	'	'
Preferred stock, $0.01 par value, 1,000 shares authorized, no shares issued	0	0
Common stock, $0.01 par value, 100,000 shares authorized, 78,394 and 75,822 shares issued, respectively	784	758
Treasury stock, at cost, 21 and 37 shares, respectively	-73	-150
Additional paid-in capital	358,558	343,944
Retained earnings (accumulated deficit)	-20,763	4,887
Accumulated other comprehensive income (loss)	-9,279	3,096
Total Ciber, Inc. shareholders' equity	329,227	352,535
Noncontrolling interests	558	523
Total equity	329,785	353,058
TOTAL LIABILITIES AND EQUITY	$526,887	$557,818

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]	'	'
Accounts receivable, allowances	$2,575	$2,335
Property and equipment, accumulated depreciation	$46,752	$48,500
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	78,394,000	75,822,000
Treasury stock, shares	21,000	37,000

Consolidated_Statement_of_Shar

Consolidated Statement of Shareholders' Equity (USD $)	Total	Total Ciber, Inc. Shareholders' Equity	Common Stock	Treasury Stock	Additional Paid-in Capital	Retained Earnings (Accumulated deficit)	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interests
In Thousands, unless otherwise specified
BALANCES at Dec. 31, 2013	$353,058	$352,535	$758	($150)	$343,944	$4,887	$3,096	$523
BALANCES (in shares) at Dec. 31, 2013	'	'	75,822	-37	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'	'
Consolidated net loss	-22,364	-22,399	'	'	'	-22,399	'	35
Foreign currency translation	-12,375	-12,375	'	'	'	'	-12,375	'
Shares issued under employee share plans, net (in shares)	'	'	2,572	16	'	'	'	'
Shares issued under employee share plans, net	1,740	1,740	26	77	4,888	-3,251	'	'
Share-based compensation	9,726	9,726	'	'	9,726	'	'	'
BALANCES at Sep. 30, 2014	$329,785	$329,227	$784	($73)	$358,558	($20,763)	($9,279)	$558
BALANCES (in shares) at Sep. 30, 2014	'	'	78,394	-21	'	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Consolidated net loss	($22,364)	($14,618)
Adjustments to reconcile consolidated net loss to net cash used in operating activities:	'	'
Loss from discontinued operations	477	5,489
Depreciation	4,178	4,396
Amortization of intangible assets	132	0
Deferred income tax expense	3,567	2,429
Provision for doubtful receivables	259	680
Share-based compensation expense	9,726	8,969
Amortization of debt costs	428	656
Other, net	1,581	340
Changes in operating assets and liabilities:	'	'
Accounts receivable	266	-392
Other current and long-term assets	288	-694
Accounts payable	-10,209	-5,105
Accrued compensation and related liabilities	-17,959	-11,436
Other current and long-term liabilities	8,053	8,527
Income taxes payable/refundable	-6,508	-3,632
Cash used in operating activities b continuing operations	-28,085	-4,391
Cash used in operating activities b discontinued operations	-481	-2,865
Cash used in operating activities	-28,566	-7,256
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Acquisition	-845	0
Purchases of property and equipment, net	-7,867	-4,079
Cash used in investing activities b continuing operations	-8,712	-4,079
Cash used in investing activities b discontinued operations	0	-313
Cash used in investing activities	-8,712	-4,392
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Borrowings on long-term debt	245,163	234,022
Payments on long-term debt	-232,062	-242,572
Employee stock purchases and options exercised	4,912	1,949
Purchase of shares for employee tax withholdings	-3,172	-1,288
Payment of initial fair value of acquisition-related contingent consideration	0	-3,428
Other, net	0	-92
Cash provided by (used in) financing activities b continuing operations	14,841	-11,409
Effect of foreign exchange rate changes on cash and cash equivalents	-1,029	-2,902
Net decrease in cash and cash equivalents	-23,466	-25,959
Cash and cash equivalents, beginning of period	44,483	58,849
Cash and cash equivalents, end of period	$21,017	$32,890

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited interim consolidated financial statements of Ciber, Inc. and its subsidiaries (together, “Ciber,” “the Company,” “we,” “our” or “us”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles ("U.S. GAAP") for complete financial statements.  These consolidated financial statements should therefore be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended December 31, 2013, included in our Annual Report on Form 10-K filed with the SEC.  The accompanying unaudited interim consolidated financial statements have been prepared in accordance with U.S. GAAP and include all adjustments of a normal, recurring nature that are, in the opinion of management, necessary to present fairly the financial position and results of operations for the interim periods presented.  The results of operations for an interim period are not necessarily indicative of the results of operations for a full fiscal year.
	Recent Accounting Pronouncements — In April 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity ("ASU 2014-08"). This update raises the threshold for disposals to qualify as discontinued operations, and allows companies to have significant continuing involvement and continuing cash flows with the discontinued operation. ASU 2014-08 is effective for annual periods beginning on or after December 15, 2014, and interim periods within that year. The guidance is applied prospectively, and early adoption is permitted but only for disposals that have not been reported in financial statements previously issued or available for issue. This ASU may impact our assessment of future disposals, if any, once adopted.
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). The core principle of the standard is when an entity transfers goods or services to customers, it will recognize revenue in an amount that reflects the consideration the entity expects to be entitled to for those goods or services. The update outlines a five-step model and related application guidance, which replaces most existing revenue recognition guidance. ASU 2014-09 is effective for annual periods beginning after December 15, 2016, and for interim periods within that year, and allows for both retrospective and prospective methods of adoption. We are currently evaluating the impact of implementing this guidance on our consolidated financial statements.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which requires management to evaluate, at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures.  ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods thereafter.  Early adoption is permitted.  We do not anticipate that this guidance will materially impact our consolidated financial statements.
	Fair Value — The carrying value of the outstanding borrowings under the ABL Facility, as defined in Note 5, approximates its fair value as (1) it is based on a variable rate that changes based on market conditions and (2) the margin applied to the variable rate is based on Ciber's credit risk, which has not changed since entering into the facility in May 2012. If Ciber's credit risk were to change, we would estimate the fair value of our borrowings using a discounted cash flow analysis based on current rates expected to be available from the lender for similar types of debt. The inputs used to establish the fair value of the ABL Facility are considered to be Level 2 inputs, which include inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Restructuring liabilities for office closures are initially recorded at estimated fair value utilizing Level 3 assumptions, including an estimate of sublease income which is subject to adjustment in future periods if assumptions change. Within our goodwill impairment analysis, as discussed in Note 4, the discounted cash flow method (income approach) and market approach incorporates various Level 3 inputs including projected revenue growth rates, earnings margins, and the present value, based on the discount rate and terminal growth rate, of forecasted cash flows.
	Acquisition - In April 2014, we acquired certain contracts, software assets, and liabilities from an entity in Denmark. In accordance with authoritative accounting guidance for business combinations, the respective purchase price for this acquisition is allocated to the assets and liabilities acquired based on their estimated fair values. The excess purchase price over the respective fair values of assets is recorded as goodwill in our International segment. All goodwill associated with this acquisition is expected to be deductible for tax purposes. We paid approximately $0.8 million in cash at closing, and have agreed to additional future royalty payments limited to approximately $1.1 million. This contingent consideration is based on future software sales through the third quarter of 2017, and the fair value was recorded using a probability weighted approach based on management's estimates using Level 3 inputs. The purchase price was allocated as follows: $1.4 million of intangible and other assets fair valued based on development costs, $1.3 million of goodwill, and $0.8 million of current liabilities.

Discontinued_Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Discontinued Operations	'
	Discontinued Operations
	During the second quarter of 2013, we closed down our Russian operations and met the criteria for this business to be reported as a discontinued operation. Accordingly, the operations and cash flows were removed from our consolidated operating results. In 2012, we sold substantially all of the assets and certain liabilities of our Federal division as well as certain contracts and related property and equipment and certain other assets associated with our information technology outsourcing ("ITO") practice, which have both been previously reported as discontinued operations. In connection with the sale of the Federal division and ITO practice, we retained certain assets and liabilities. Some of these items, including certain possible contingent liabilities, may not be settled for several years. Accordingly, adjustments to such items, as well as administrative expenses associated with these discontinued businesses, are recorded through our results of discontinued operations.
	The following table summarizes the results of the discontinued operations during the three and nine months ended September 30, 2014 and 2013.
		Three Months Ended September 30,						Nine Months Ended September 30,
		2014			2013			2014			2013
	Total revenues	$	—		$	—		$	—		$	5,424
	Operating expenses	47			952			477			10,731
	Loss from discontinued operations before income taxes	(47		)	(952		)	(477		)	(5,307		)
	Income tax expense	—			—			—			230
	Loss from discontinued operations, net of taxes	(47		)	(952		)	(477		)	(5,537		)
	Gain on sale	—			—			—			48
	Total loss from discontinued operations, net of income taxes	$	(47	)	$	(952	)	$	(477	)	$	(5,489	)

Loss_Per_Share

Loss Per Share	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	Loss Per Share
	Our computation of loss per share — basic and diluted is as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2014			2013			2014			2013
		(In thousands, except per share amounts)
	Numerator:
	Net loss from continuing operations	$	(20,784	)	$	(13,513	)	$	(21,887	)	$	(9,129	)
	Net income attributable to noncontrolling interests	20			4			35			4
	Net loss attributable to Ciber, Inc. from continuing operations	(20,804		)	(13,517		)	(21,922		)	(9,133		)
	Loss from discontinued operations, net of income tax	(47		)	(952		)	(477		)	(5,489		)
	Net loss attributable to Ciber, Inc.	$	(20,851	)	$	(14,469	)	$	(22,399	)	$	(14,622	)
	Denominator:
	Basic and diluted weighted average shares outstanding	78,121			75,070			77,291			74,611
	Basic and diluted loss per share attributable to Ciber, Inc.:
	Continuing operations	$	(0.27	)	$	(0.18	)	$	(0.28	)	$	(0.12	)
	Discontinued operations	—			(0.01		)	(0.01		)	(0.08		)
	Basic and diluted loss per share attributable to Ciber, Inc.	$	(0.27	)	$	(0.19	)	$	(0.29	)	$	(0.20	)
	Anti-dilutive securities omitted from the calculation	3,738			6,541			3,492			6,088
	Dilutive securities, including stock options and restricted stock units, are excluded from the diluted weighted average shares outstanding computation in periods in which they have an anti-dilutive effect, such as when we report a net loss attributable to Ciber, Inc. from continuing operations, or when stock options have an exercise price that is greater than the average market price of Ciber common stock during the period.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill	'
	Goodwill
	We perform our annual impairment analysis of goodwill as of June 30 each year or more often if there are indicators of impairment present. We test each of our reporting units for goodwill impairment. Our reporting units are the same as our operating divisions and reportable segments. The goodwill impairment test requires a two-step process. The first step consists of comparing the estimated fair value of each reporting unit with its carrying amount, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying value, then it is not considered impaired and no further analysis is required. If step one indicates that the estimated fair value of a reporting unit is less than its carrying value, then impairment potentially exists and the second step is performed to measure the amount of goodwill impairment. Goodwill impairment exists when the estimated implied fair value of a reporting unit's goodwill is less than its carrying value.
	We compared the carrying values of our International and North America reporting units to their estimated fair values at June 30, 2014. We estimated the fair value of each reporting unit based on a weighting of both the income approach and the market approach. The discounted cash flows for each reporting unit serve as the primary basis for the income approach, and were based on discrete financial forecasts developed by management. Cash flows beyond the discrete forecast period of five years were estimated using the perpetuity growth method calculation. The annual average revenue growth rates forecasted for our reporting units for the first five years of our projections were approximately 3%. We have projected a minor amount of operating profit margin improvement based on expected margin benefits from certain internal initiatives. The terminal value was calculated assuming projected growth rates of 3% after five years, which reflects our estimate of minimum long-term growth in IT spending. The income approach valuations also included each reporting unit’s estimated weighted average cost of capital, which were 14.5% and 15.0% for International and North America, respectively. The market approach applied pricing multiples derived from publicly-traded companies that are comparable to the respective reporting units to determine their values. For our International and North America reporting units, we used enterprise value/EBITDA multiples of 7 and 6, respectively, in order to value each of our reporting units under the market approach. In addition, the fair value under the market approach included a control premium of 33%. The control premium was determined based on a review of comparative market transactions. Publicly-available information regarding our market capitalization was also considered in assessing the reasonableness of the cumulative fair values of our reporting units.
	As a result of the first step of our goodwill impairment test as of June 30, 2014, we estimated that the fair values for our International and North America reporting units exceeded their carrying amounts by 21% and 59%, respectively, thus no impairment was indicated. We have updated our cash flow forecasts and our other assumptions used to calculate the estimated fair value of our reporting units to account for our beliefs and expectations of the current business environment. While we believe our estimates are appropriate based on our view of current business trends, no assurance can be provided that impairment charges will not be required in the future.
	The changes in the carrying amount of goodwill during the nine months ended September 30, 2014, were as follows:
		International			North America		Total
		(In thousands)
	Balance at January 1, 2014	$	148,033		$	133,681	$	281,714
	Effect of foreign exchange rate changes	(9,723		)	—		(9,723		)
	Acquisition	1,282			—		1,282
	Balance at September 30, 2014	$	139,592		$	133,681	$	273,273

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Borrowings	'
	Borrowings
	We have an asset-based revolving line of credit of up to $60 million (the “ABL Facility”) with Wells Fargo Bank, N.A. The maximum amount available for borrowing at any time under such line of credit is determined according to a borrowing base valuation of eligible account receivables, which was $53.4 million at September 30, 2014. The ABL Facility provides for borrowings in the United States, the Netherlands, the United Kingdom and Germany and matures on May 7, 2017. As of September 30, 2014, we had $12.8 million outstanding under the ABL Facility. We expect our borrowings to fluctuate based on our working capital needs. Our obligations under the ABL Facility are guaranteed by us and are secured by substantially all of our U.S., Netherlands, United Kingdom, and German assets. Under the ABL Facility, Wells Fargo will have dominion over the cash receipts related to any U.K., Dutch and German borrowings. At September 30, 2014, we had $2.5 million of foreign borrowings that were subject to the bank's dominion and are classified as a current liability on our balance sheet.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	Current period U.S. and foreign loss before income taxes as well as income tax expense (benefit) were as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2014			2013			2014			2013
		(In thousands)
	Loss from continuing operations before income taxes:
	U.S.	$	(972	)	$	(5,667	)	$	(2,061	)	$	(3,672	)
	Foreign	(19,348		)	(8,308		)	(14,626		)	(1,335		)
	Total	$	(20,320	)	$	(13,975	)	$	(16,687	)	$	(5,007	)
	Income tax expense (benefit):
	U.S.	$	1,070		$	550		$	3,121		$	2,930
	Foreign	(606		)	(1,012		)	2,079			1,192
	Total	$	464		$	(462	)	$	5,200		$	4,122
	Due to our history of domestic losses, we have a full valuation allowance for all U.S. net deferred tax assets, including our net operating loss and tax credit carryforwards. As a result, we cannot record any tax benefits for additional U.S. incurred losses and any U.S. income is offset by a reduction in valuation allowance. Irrespective of our income or loss levels, we continue to record U.S. deferred tax expense related to tax-basis goodwill amortization.
	The effective rate on our foreign tax expense varies with the mix of income and losses across multiple tax jurisdictions with most statutory tax rates varying from 21% to 34%. The foreign tax expense was higher than the normal effective rate as the result of establishing a valuation allowance against the deferred tax assets and current year losses of our operations in the Netherlands and the recognition of reserves for certain tax exposure items. In addition, the difference between the effective tax rate and statutory tax rates resulted from losses in jurisdictions where we received no tax benefit due to a valuation allowance.

Restructuring_Charges

Restructuring Charges	9 Months Ended
	Sep. 30, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring Charges	'
	Restructuring Charges
	On July 25, 2014, we approved a restructuring plan focused on the implementation of a go-to-market model, realigning the organization and improving our near and offshore delivery mix ("the 2014 Plan"). The 2014 Plan commenced in the third quarter of 2014 and is expected to be completed in the next twelve months. It is expected to impact approximately 280 people. We estimate the total amount of the restructuring charges for the 2014 Plan will be approximately $27 million, substantially all of which will be settled in cash. The total estimated restructuring expenses include approximately $20 million related to employee severance and related benefits and approximately $7 million related to office closures and other expenses.
	The changes in our 2014 Plan restructuring liabilities, which are primarily recorded in other accrued expenses, during the three months ended September 30, 2014, are as follows:
		Employee Severance and Termination			Office Closures and Other			Total
		(In thousands)
	Restructuring liability, as of July 1, 2014	—			$	—		$	—
	Restructuring charge	19,599			1,574			21,173
	Non-cash items	(220		)	—			(220		)
	Cash paid	(336		)	—			(336		)
	Restructuring liability, as of September 30, 2014	$	19,043		$	1,574		$	20,617
	Restructuring charges by segment are as follows:
		Three Months Ended September 30, 2014			Total Anticipated Charges
		(In thousands)
	North America	$	1,171		$	2,200
	International	17,527			18,400
	Other	314			314
	Corporate	2,161			6,000
	Total	$	21,173		$	26,914
	On July 30, 2013, we approved a restructuring plan primarily focused on our International operations ("the 2013 Plan"). The goal of the 2013 Plan was to improve utilization, strategically engage our lower-cost off-shore and near-shore resources, and centralize management of administrative functions in key markets to leverage shared services functions. The actions of this plan impacted approximately 250 employees. We have completed all activities associated with the 2013 Plan. The charges associated with the 2013 Plan were substantially all related to personnel severance and related employee benefit costs.
	The changes in our 2013 Plan restructuring liabilities, which are recorded in other accrued expenses, during the nine months ended September 30, 2014, are as follows:
		2013 Plan
		(In thousands)
	Restructuring liability, as of January 1, 2014	$	7,454
	Restructuring credit	(447		)
	Non-cash items	17
	Cash paid	(6,611		)
	Foreign exchange rate changes	(93		)
	Restructuring liability, as of September 30, 2014	$	320
	Restructuring charges (credit) by segment are as follows:
		Three Months Ended September 30, 2014			Nine Months Ended September 30, 2014			Plan to Date
		(In thousands)
	North America	$	—		$	(112	)	$	548
	International	28			(468		)	11,648
	Other	—			(7		)	57
	Corporate	—			140			721
	Total	$	28		$	(447	)	$	12,974
	On November 5, 2012, we approved a company restructuring plan ("the 2012 Plan"). In the third quarter of 2013, all restructuring actions associated with this plan were completed. Although we have completed all activities associated with the 2012 Plan, our lease-related office closure costs are subject to estimate and as such our actual restructuring charges may differ from our current estimates. In the second quarter of 2014, we incurred additional charges related to adjusting our sublease estimates.
	The changes in our restructuring liabilities for the 2012 Plan, which are recorded in other accrued expenses, during the nine months ended September 30, 2014, are as follows:
		Office Closures
		(in thousands)
	Restructuring liability, as of January 1, 2014	$	2,770
	Restructuring charges	1,924
	Cash paid	(2,298		)
	Foreign exchange rate changes	(4		)
	Restructuring liability, as of September 30, 2014	$	2,392
	Restructuring charges by segment are as follows:
		Three Months Ended September 30, 2014			Nine Months Ended September 30, 2014			Plan to Date (1)
		(In thousands)
	North America	$	9		$	42		$	1,747
	International	—			856			7,936
	Corporate (2)	34			1,026			3,724
	Total	$	43		$	1,924		$	13,407
	(1) Our restructuring charges, particularly lease-related office closure costs, are subject to estimate. If we are unable to find tenants for vacated offices or sub-lease terms are different from our assumptions, our actual restructuring charges will differ from our current estimates.
	(2) Corporate restructuring charges include costs for administrative facility consolidation.

Segment_Information

Segment Information	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Segment Information	'
	Segment Information
	The following presents financial information about our reportable segments:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2014			2013			2014			2013
		(In thousands)
	Revenues:
	International	$	105,007		$	110,879		$	329,818		$	337,489
	North America	106,300			104,865			314,932			318,793
	Other	706			833			1,927			2,575
	Inter-segment	(707		)	(1,520		)	(2,714		)	(3,864		)
	Total revenues	$	211,306		$	215,057		$	643,963		$	654,993
	Operating income (loss) from continuing operations:
	International	$	1,822		$	4,577		$	11,877		$	15,528
	North America	10,430			8,506			28,011			25,104
	Other	79			44			212			162
	Corporate expenses	(9,448		)	(12,596		)	(31,123		)	(29,489		)
	Operating income from continuing operations before amortization and restructuring charges	2,883			531			8,977			11,305
	Amortization of intangible assets	(65		)	—			(132		)	—
	Restructuring charges	(21,244		)	(14,000		)	(22,650		)	(14,953		)
	Total operating loss from continuing operations	$	(18,426	)	$	(13,469	)	$	(13,805	)	$	(3,648	)

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Contingencies	'
	Contingencies
	We are subject to various claims and litigation that arise in the ordinary course of business. The litigation process is inherently uncertain. Therefore, the outcome of such matters is not predictable.
	As previously reported, we are engaged in legal proceedings in Germany in connection with our acquisition of a controlling interest in Novasoft AG (now known as Ciber AG) in 2004. In August 2006, we completed a buy-out of the remaining minority shareholders of Novasoft. Certain of those former minority shareholders challenged the adequacy of the buy-out consideration by initiating a review by the district court in Mannheim, Germany. The court made a determination in 2013 which is now under appeal by the plaintiffs. Based on information known to us, we have established a reserve that we believe is reasonable. We are unable to predict the outcome of this matter.
	As previously reported, a lawsuit titled CamSoft Data Systems, Inc. v. Southern Electronics, et al., was filed initially in October 2009 in Louisiana state court against numerous defendants, including Ciber. The lawsuit was subsequently removed to federal court in the Middle District of Louisiana and the complaint was amended to include additional defendants and causes of action including antitrust claims, civil RICO claims, unfair trade practices, trade secret, fraud, unjust enrichment, and conspiracy claims. The suit involves many of the same parties involved in related litigation in the state court in New Orleans, which was concluded in 2009 when Ciber settled the New Orleans suit with the plaintiffs, Active Solutions and Southern Electronics, who were CamSoft's former alleged joint venturers and are now co-defendants in the current lawsuit. Ciber is vigorously defending the allegations. The matter is ongoing in the appellate courts where Camsoft has filed a notice of appeal with the Federal Court of Appeals while Ciber and the other defendants have filed notices of appeal with the Fifth Circuit Court of Appeals and with the Federal Court of Appeals. Based on information known to us, we have established a reserve that we believe is reasonable. We are unable to predict the outcome of this litigation.
	As previously reported, in October 2011, a putative securities class action lawsuit, Weston v. Ciber, Inc. et al., was filed in the United States District Court for the District of Colorado against Ciber and several of its current and former officers. In November 2013, we entered into a settlement among the lead plaintiff and the defendants that involved funds paid by our insurers being placed into a settlement fund for the benefit of the class. We have not made any admission of liability or wrongdoing by entering into this settlement. The Court issued final approval of the settlement in April 2014, dismissing the claims of the class with prejudice, and terminating the litigation.
	As previously reported, in February 2012, a purported verified shareholder derivative lawsuit, Seni v. Peterschmidt. et al., was filed in the United States District Court for the District of Colorado against several of our current and former officers and our then-current board of directors.  This complaint generally alleged that the various defendants breached their fiduciary duties of good faith, fair dealing, loyalty, due care, reasonable inquiry, oversight, and supervision by approving the issuance of allegedly false statements that misrepresented material information about the finances and operations of the Company.  On March 22, 2013, the Court dismissed this complaint with leave to amend.  On April 26, 2013, plaintiff filed an amended complaint that largely made the same claims as the original complaint.  In February 2014, the Court dismissed the amended complaint with leave to amend. Plaintiff filed a second amended complaint and defendants filed a motion to dismiss the second amended complaint in March 2014. We believe this derivative lawsuit is without merit and we intend to vigorously defend against the claims. We are, however, unable to predict the outcome of this litigation.
	In March 2012, a shareholder, Valerie Denny, made a litigation demand on the board of directors to investigate certain allegations and bring suit against the directors and certain current and former executive officers of the Company. In response, the board of directors formed an Independent Committee to investigate the claims. In December 2012, after the Independent Committee completed its investigation, it reported its findings to the board of directors. Based upon the Independent Committee’s findings that Denny’s claims were without merit, the board of directors formally refused the demand. In February 2014, Denny filed a purported verified shareholder derivative lawsuit, Denny v. Peterschmidt, et al., in Colorado State court, Arapahoe County, against certain current and former officers and directors. This complaint generally made the same allegations as set out in Denny’s March 2012 demand. The Complaint alleged that between December 15, 2010, and August 3, 2011, the defendants committed breaches of fiduciary duty that caused losses to Ciber's reputation and goodwill.  The defendants were alleged to have breached their fiduciary duties by disseminating inaccurate and incomplete information about Ciber's financial results and business prospects, failing to maintain internal controls, and failing to properly oversee and manage the Company.  Denny also made claims of unjust enrichment and insider trading. In March 2014, Defendants filed a motion to stay the action pending resolution of the federal derivative action (Seni v. Peterschmidt), as well as motions to dismiss the action, and an answer to the complaint. In response to those motions, Denny agreed to stay the case. The court therefore issued an order staying the action on March 24, 2014. We believe this derivative lawsuit is without merit and we intend to vigorously defend against the claims. We are, however, unable to predict the outcome of this litigation.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements — In April 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity ("ASU 2014-08"). This update raises the threshold for disposals to qualify as discontinued operations, and allows companies to have significant continuing involvement and continuing cash flows with the discontinued operation. ASU 2014-08 is effective for annual periods beginning on or after December 15, 2014, and interim periods within that year. The guidance is applied prospectively, and early adoption is permitted but only for disposals that have not been reported in financial statements previously issued or available for issue. This ASU may impact our assessment of future disposals, if any, once adopted.
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). The core principle of the standard is when an entity transfers goods or services to customers, it will recognize revenue in an amount that reflects the consideration the entity expects to be entitled to for those goods or services. The update outlines a five-step model and related application guidance, which replaces most existing revenue recognition guidance. ASU 2014-09 is effective for annual periods beginning after December 15, 2016, and for interim periods within that year, and allows for both retrospective and prospective methods of adoption. We are currently evaluating the impact of implementing this guidance on our consolidated financial statements.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which requires management to evaluate, at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures.  ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods thereafter.  Early adoption is permitted.  We do not anticipate that this guidance will materially impact our consolidated financial statements.
Fair Value	'
	Fair Value — The carrying value of the outstanding borrowings under the ABL Facility, as defined in Note 5, approximates its fair value as (1) it is based on a variable rate that changes based on market conditions and (2) the margin applied to the variable rate is based on Ciber's credit risk, which has not changed since entering into the facility in May 2012. If Ciber's credit risk were to change, we would estimate the fair value of our borrowings using a discounted cash flow analysis based on current rates expected to be available from the lender for similar types of debt. The inputs used to establish the fair value of the ABL Facility are considered to be Level 2 inputs, which include inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Restructuring liabilities for office closures are initially recorded at estimated fair value utilizing Level 3 assumptions, including an estimate of sublease income which is subject to adjustment in future periods if assumptions change. Within our goodwill impairment analysis, as discussed in Note 4, the discounted cash flow method (income approach) and market approach incorporates various Level 3 inputs including projected revenue growth rates, earnings margins, and the present value, based on the discount rate and terminal growth rate, of forecasted cash flows.

Discontinued_Operations_Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Schedule of operating results of the discontinued operations	'
	The following table summarizes the results of the discontinued operations during the three and nine months ended September 30, 2014 and 2013.
		Three Months Ended September 30,						Nine Months Ended September 30,
		2014			2013			2014			2013
	Total revenues	$	—		$	—		$	—		$	5,424
	Operating expenses	47			952			477			10,731
	Loss from discontinued operations before income taxes	(47		)	(952		)	(477		)	(5,307		)
	Income tax expense	—			—			—			230
	Loss from discontinued operations, net of taxes	(47		)	(952		)	(477		)	(5,537		)
	Gain on sale	—			—			—			48
	Total loss from discontinued operations, net of income taxes	$	(47	)	$	(952	)	$	(477	)	$	(5,489	)

Loss_Per_Share_Tables

Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of computation of earnings (loss) per share - basic and diluted	'
	Our computation of loss per share — basic and diluted is as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2014			2013			2014			2013
		(In thousands, except per share amounts)
	Numerator:
	Net loss from continuing operations	$	(20,784	)	$	(13,513	)	$	(21,887	)	$	(9,129	)
	Net income attributable to noncontrolling interests	20			4			35			4
	Net loss attributable to Ciber, Inc. from continuing operations	(20,804		)	(13,517		)	(21,922		)	(9,133		)
	Loss from discontinued operations, net of income tax	(47		)	(952		)	(477		)	(5,489		)
	Net loss attributable to Ciber, Inc.	$	(20,851	)	$	(14,469	)	$	(22,399	)	$	(14,622	)
	Denominator:
	Basic and diluted weighted average shares outstanding	78,121			75,070			77,291			74,611
	Basic and diluted loss per share attributable to Ciber, Inc.:
	Continuing operations	$	(0.27	)	$	(0.18	)	$	(0.28	)	$	(0.12	)
	Discontinued operations	—			(0.01		)	(0.01		)	(0.08		)
	Basic and diluted loss per share attributable to Ciber, Inc.	$	(0.27	)	$	(0.19	)	$	(0.29	)	$	(0.20	)
	Anti-dilutive securities omitted from the calculation	3,738			6,541			3,492			6,088

Goodwill_Tables

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of changes in the carrying amount of goodwill	'
	The changes in the carrying amount of goodwill during the nine months ended September 30, 2014, were as follows:
		International			North America		Total
		(In thousands)
	Balance at January 1, 2014	$	148,033		$	133,681	$	281,714
	Effect of foreign exchange rate changes	(9,723		)	—		(9,723		)
	Acquisition	1,282			—		1,282
	Balance at September 30, 2014	$	139,592		$	133,681	$	273,273

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of U.S. and foreign income (loss) before income taxes as well as income tax expense (benefit)	'
	Current period U.S. and foreign loss before income taxes as well as income tax expense (benefit) were as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2014			2013			2014			2013
		(In thousands)
	Loss from continuing operations before income taxes:
	U.S.	$	(972	)	$	(5,667	)	$	(2,061	)	$	(3,672	)
	Foreign	(19,348		)	(8,308		)	(14,626		)	(1,335		)
	Total	$	(20,320	)	$	(13,975	)	$	(16,687	)	$	(5,007	)
	Income tax expense (benefit):
	U.S.	$	1,070		$	550		$	3,121		$	2,930
	Foreign	(606		)	(1,012		)	2,079			1,192
	Total	$	464		$	(462	)	$	5,200		$	4,122

Restructuring_Charges_Tables

Restructuring Charges (Tables)	9 Months Ended
	Sep. 30, 2014
2014 Plan	'
Restructuring Charges	'
Schedule of changes in the restructuring liabilities, which are recorded in other accrued expenses	'
	The changes in our 2014 Plan restructuring liabilities, which are primarily recorded in other accrued expenses, during the three months ended September 30, 2014, are as follows:
		Employee Severance and Termination			Office Closures and Other			Total
		(In thousands)
	Restructuring liability, as of July 1, 2014	—			$	—		$	—
	Restructuring charge	19,599			1,574			21,173
	Non-cash items	(220		)	—			(220		)
	Cash paid	(336		)	—			(336		)
	Restructuring liability, as of September 30, 2014	$	19,043		$	1,574		$	20,617
Schedule of restructuring charges by segment	'
	Restructuring charges by segment are as follows:
		Three Months Ended September 30, 2014			Total Anticipated Charges
		(In thousands)
	North America	$	1,171		$	2,200
	International	17,527			18,400
	Other	314			314
	Corporate	2,161			6,000
	Total	$	21,173		$	26,914
2013 Plan	'
Restructuring Charges	'
Schedule of changes in the restructuring liabilities, which are recorded in other accrued expenses	'
	The changes in our 2013 Plan restructuring liabilities, which are recorded in other accrued expenses, during the nine months ended September 30, 2014, are as follows:
		2013 Plan
		(In thousands)
	Restructuring liability, as of January 1, 2014	$	7,454
	Restructuring credit	(447		)
	Non-cash items	17
	Cash paid	(6,611		)
	Foreign exchange rate changes	(93		)
	Restructuring liability, as of September 30, 2014	$	320
Schedule of restructuring charges by segment	'
	Restructuring charges (credit) by segment are as follows:
		Three Months Ended September 30, 2014			Nine Months Ended September 30, 2014			Plan to Date
		(In thousands)
	North America	$	—		$	(112	)	$	548
	International	28			(468		)	11,648
	Other	—			(7		)	57
	Corporate	—			140			721
	Total	$	28		$	(447	)	$	12,974
2012 Plan	'
Restructuring Charges	'
Schedule of changes in the restructuring liabilities, which are recorded in other accrued expenses	'
	The changes in our restructuring liabilities for the 2012 Plan, which are recorded in other accrued expenses, during the nine months ended September 30, 2014, are as follows:
		Office Closures
		(in thousands)
	Restructuring liability, as of January 1, 2014	$	2,770
	Restructuring charges	1,924
	Cash paid	(2,298		)
	Foreign exchange rate changes	(4		)
	Restructuring liability, as of September 30, 2014	$	2,392
Schedule of restructuring charges by segment	'
	Restructuring charges by segment are as follows:
		Three Months Ended September 30, 2014			Nine Months Ended September 30, 2014			Plan to Date (1)
		(In thousands)
	North America	$	9		$	42		$	1,747
	International	—			856			7,936
	Corporate (2)	34			1,026			3,724
	Total	$	43		$	1,924		$	13,407
	(1) Our restructuring charges, particularly lease-related office closure costs, are subject to estimate. If we are unable to find tenants for vacated offices or sub-lease terms are different from our assumptions, our actual restructuring charges will differ from our current estimates.
	(2) Corporate restructuring charges include costs for administrative facility consolidation.

Segment_Information_Tables

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Schedule of financial information about reportable segments	'
	The following presents financial information about our reportable segments:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2014			2013			2014			2013
		(In thousands)
	Revenues:
	International	$	105,007		$	110,879		$	329,818		$	337,489
	North America	106,300			104,865			314,932			318,793
	Other	706			833			1,927			2,575
	Inter-segment	(707		)	(1,520		)	(2,714		)	(3,864		)
	Total revenues	$	211,306		$	215,057		$	643,963		$	654,993
	Operating income (loss) from continuing operations:
	International	$	1,822		$	4,577		$	11,877		$	15,528
	North America	10,430			8,506			28,011			25,104
	Other	79			44			212			162
	Corporate expenses	(9,448		)	(12,596		)	(31,123		)	(29,489		)
	Operating income from continuing operations before amortization and restructuring charges	2,883			531			8,977			11,305
	Amortization of intangible assets	(65		)	—			(132		)	—
	Restructuring charges	(21,244		)	(14,000		)	(22,650		)	(14,953		)
	Total operating loss from continuing operations	$	(18,426	)	$	(13,469	)	$	(13,805	)	$	(3,648	)

Basis_of_Presentation_Details

Basis of Presentation (Details) (USD $)	9 Months Ended			1 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Apr. 30, 2014
				Denmark Acquisition [Member]
Business Acquisition [Line Items]	'	'	'	'
Acquisition, cash paid	$845,000	$0	'	$800,000
Acquisition, future royalty payments	'	'	'	1,100,000
Purchase price allocation, intangible and other assets	'	'	'	1,400,000
Purchase price allocation, goodwill	273,273,000	'	281,714,000	1,300,000
Purchase price allocation, current liabilities	'	'	'	$800,000

Discontinued_Operations_Detail

Discontinued Operations (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'	'	'	'
Total revenues	$0	$0	$0	$5,424
Operating expenses	47	952	477	10,731
Loss from discontinued operations before income taxes	-47	-952	-477	-5,307
Income tax expense	0	0	0	230
Loss from discontinued operations, net of taxes	-47	-952	-477	-5,537
Gain on sale	0	0	0	48
Total loss from discontinued operations, net of income taxes	($47)	($952)	($477)	($5,489)

Loss_Per_Share_Details

Loss Per Share (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net Income (Loss) Attributable to Parent [Abstract]	'	'	'	'
Net loss from continuing operations	($20,784)	($13,513)	($21,887)	($9,129)
Net income attributable to noncontrolling interests	20	4	35	4
Net loss attributable to Ciber, Inc. from continuing operations	-20,804	-13,517	-21,922	-9,133
Loss from discontinued operations, net of income tax	-47	-952	-477	-5,489
NET LOSS ATTRIBUTABLE TO CIBER, INC.	($20,851)	($14,469)	($22,399)	($14,622)
Weighted Average Number of Shares Outstanding, Diluted [Abstract]	'	'	'	'
Basic and diluted weighted average shares outstanding (in shares)	78,121	75,070	77,291	74,611
Continuing operations (in dollars per share)	($0.27)	($0.18)	($0.28)	($0.12)
Discontinued operations (in dollars per share)	$0	($0.01)	($0.01)	($0.08)
Basic and diluted loss per share attributable to Ciber, Inc. (in dollars per share)	($0.27)	($0.19)	($0.29)	($0.20)
Anti-dilutive securities omitted from the calculation (in shares)	3,738	6,541	3,492	6,088

Goodwill_Details

Goodwill (Details)	6 Months Ended
	Jun. 30, 2014
Fair value assumptions	'
Annual average revenue growth rate	3.00%
Projected growth rates after discrete forecast period	3.00%
Discrete forecast period	'5 years
Control premium	33.00%
International	'
Fair value assumptions	'
Weighted average cost of capital	14.50%
Enterprise value/EBITDA multiples	7
Percentage of excess of fair value of goodwill over carrying value	21.00%
North America	'
Fair value assumptions	'
Weighted average cost of capital	15.00%
Enterprise value/EBITDA multiples	6
Percentage of excess of fair value of goodwill over carrying value	59.00%

Goodwill_Details_2

Goodwill (Details 2) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014
Changes in the carrying amount of goodwill	'
Balance at January 1, 2014	$281,714
Effect of foreign exchange rate changes	-9,723
Acquisition	1,282
Balance at September 30, 2014	273,273
International	'
Changes in the carrying amount of goodwill	'
Balance at January 1, 2014	148,033
Effect of foreign exchange rate changes	-9,723
Acquisition	1,282
Balance at September 30, 2014	139,592
North America	'
Changes in the carrying amount of goodwill	'
Balance at January 1, 2014	133,681
Effect of foreign exchange rate changes	0
Acquisition	0
Balance at September 30, 2014	$133,681

Borrowings_Details

Borrowings (Details) (USD $)	Sep. 30, 2014
Borrowings	'
Amount of borrowing subject to the bank's dominion	$2,500,000
Revolving credit facilities	'
Borrowings	'
Maximum borrowing capacity	60,000,000
Current borrowing base	53,400,000
Amount outstanding	$12,800,000

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Loss from continuing operations before income taxes:	'	'	'	'
U.S.	($972)	($5,667)	($2,061)	($3,672)
Foreign	-19,348	-8,308	-14,626	-1,335
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	-20,320	-13,975	-16,687	-5,007
Income tax expense (benefit):	'	'	'	'
U.S.	1,070	550	3,121	2,930
Foreign	-606	-1,012	2,079	1,192
Total	$464	($462)	$5,200	$4,122
Minimum	'	'	'	'
Income Taxes	'	'	'	'
Effective rate on foreign tax expense	'	'	21.00%	'
Maximum	'	'	'	'
Income Taxes	'	'	'	'
Effective rate on foreign tax expense	'	'	34.00%	'

Restructuring_Charges_Details

Restructuring Charges (Details) (USD $)	3 Months Ended			9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013	Sep. 30, 2014		Sep. 30, 2013
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	$21,244		$14,000	$22,650		$14,953
2014 Plan	'		'	'		'
Restructuring Charges	'		'	'		'
Expected restructuring charges	26,914		'	26,914		'
Estimated plan duration	'12 months		'	'		'
Expected number of employees to be impacted by the restructuring	'		'	280		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring liability, as of January 1, 2014	0		'	'		'
Restructuring credit	21,173		'	'		'
Non-cash items	220		'	'		'
Cash paid	-336		'	'		'
Restructuring liability, as of September 30, 2014	20,617		'	20,617		'
2014 Plan | North America	'		'	'		'
Restructuring Charges	'		'	'		'
Expected restructuring charges	2,200		'	2,200		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	1,171		'	'		'
2014 Plan | International	'		'	'		'
Restructuring Charges	'		'	'		'
Expected restructuring charges	18,400		'	18,400		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	17,527		'	'		'
2014 Plan | Other	'		'	'		'
Restructuring Charges	'		'	'		'
Expected restructuring charges	314		'	314		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	314		'	'		'
2014 Plan | Corporate	'		'	'		'
Restructuring Charges	'		'	'		'
Expected restructuring charges	6,000		'	6,000		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	2,161		'	'		'
2014 Plan | Office Closures	'		'	'		'
Restructuring Charges	'		'	'		'
Expected restructuring charges	7,000		'	7,000		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring liability, as of January 1, 2014	0		'	'		'
Restructuring credit	1,574		'	'		'
Non-cash items	0		'	'		'
Cash paid	0		'	'		'
Restructuring liability, as of September 30, 2014	1,574		'	1,574		'
2014 Plan | Employee Severance	'		'	'		'
Restructuring Charges	'		'	'		'
Expected restructuring charges	20,000		'	20,000		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring liability, as of January 1, 2014	0		'	'		'
Restructuring credit	19,599		'	'		'
Non-cash items	220		'	'		'
Cash paid	-336		'	'		'
Restructuring liability, as of September 30, 2014	19,043		'	19,043		'
2013 Plan	'		'	'		'
Restructuring Charges	'		'	'		'
Expected number of employees to be impacted by the restructuring	'		'	250		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring liability, as of January 1, 2014	'		'	7,454		'
Restructuring credit	28		'	-447		'
Non-cash items	'		'	17		'
Cash paid	'		'	-6,611		'
Foreign exchange rate changes	'		'	-93		'
Restructuring liability, as of September 30, 2014	320		'	320		'
Restructuring charges, incurred to date	12,974		'	12,974		'
2013 Plan | North America	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	0		'	-112		'
Restructuring charges, incurred to date	548		'	548		'
2013 Plan | International	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	28		'	-468		'
Restructuring charges, incurred to date	11,648		'	11,648		'
2013 Plan | Other	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	0		'	-7		'
Restructuring charges, incurred to date	57		'	57		'
2013 Plan | Corporate	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	0		'	140		'
Restructuring charges, incurred to date	721		'	721		'
2012 Plan	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	43		'	1,924		'
Restructuring charges, incurred to date	13,407	[1]	'	13,407	[1]	'
2012 Plan | North America	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	9		'	42		'
Restructuring charges, incurred to date	1,747	[1]	'	1,747	[1]	'
2012 Plan | International	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	0		'	856		'
Restructuring charges, incurred to date	7,936	[1]	'	7,936	[1]	'
2012 Plan | Corporate	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring credit	34	[2]	'	1,026	[2]	'
Restructuring charges, incurred to date	3,724	[1],[2]	'	3,724	[1],[2]	'
2012 Plan | Office Closures	'		'	'		'
Changes in restructuring liabilities, recorded in other accrued expenses	'		'	'		'
Restructuring liability, as of January 1, 2014	'		'	2,770		'
Restructuring credit	'		'	1,924		'
Cash paid	'		'	-2,298		'
Foreign exchange rate changes	'		'	-4		'
Restructuring liability, as of September 30, 2014	$2,392		'	$2,392		'
[1]	Our restructuring charges, particularly lease-related office closure costs, are subject to estimate. If we are unable to find tenants for vacated offices or sub-lease terms are different from our assumptions, our actual restructuring charges will differ from our current estimates.
[2]	Corporate restructuring charges include costs for administrative facility consolidation.

Segment_Information_Details

Segment Information (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Segment Information	'	'	'	'
Total revenues	$211,306	$215,057	$643,963	$654,993
Amortization of intangible assets	-65	0	-132	0
Restructuring charges	-21,244	-14,000	-22,650	-14,953
Total operating loss from continuing operations	-18,426	-13,469	-13,805	-3,648
Operating segment | International	'	'	'	'
Segment Information	'	'	'	'
Total revenues	105,007	110,879	329,818	337,489
Operating income from continuing operations before amortization and restructuring charges	1,822	4,577	11,877	15,528
Operating segment | North America	'	'	'	'
Segment Information	'	'	'	'
Total revenues	106,300	104,865	314,932	318,793
Operating income from continuing operations before amortization and restructuring charges	10,430	8,506	28,011	25,104
Operating segment | Other	'	'	'	'
Segment Information	'	'	'	'
Total revenues	706	833	1,927	2,575
Operating income from continuing operations before amortization and restructuring charges	79	44	212	162
Inter-segment	'	'	'	'
Segment Information	'	'	'	'
Total revenues	-707	-1,520	-2,714	-3,864
Corporate expenses	'	'	'	'
Segment Information	'	'	'	'
Operating income from continuing operations before amortization and restructuring charges	-9,448	-12,596	-31,123	-29,489
Segment reconciling items	'	'	'	'
Segment Information	'	'	'	'
Operating income from continuing operations before amortization and restructuring charges	2,883	531	8,977	11,305
Amortization of intangible assets	-65	0	-132	0
Restructuring charges	($21,244)	($14,000)	($22,650)	($14,953)