CMTSU Liquidation (CBRI) 10-Q 30 Jul 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jul. 24, 2015
Document and Entity Information
Entity Registrant Name	CIBER INC
Entity Central Index Key	918,581
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
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		79,114,688
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
REVENUES
Consulting services	$ 187,246	$ 202,639	$ 378,300	$ 407,620
Other revenue	10,698	12,007	21,649	25,037
Total revenues	197,944	214,646	399,949	432,657
OPERATING EXPENSES
Cost of consulting services	140,621	153,260	284,416	307,111
Cost of other revenue	5,618	6,830	12,113	14,419
Selling, general and administrative	48,030	55,393	93,748	105,033
Amortization of intangible assets	107	67	107	67
Restructuring charges	675	1,508	736	1,406
Total operating expenses	195,051	217,058	391,120	428,036
OPERATING INCOME (LOSS) FROM CONTINUING OPERATIONS	2,893	(2,412)	8,829	4,621
Interest expense	(427)	(536)	(741)	(898)
Other expense, net	(225)	(20)	(378)	(90)
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	2,241	(2,968)	7,710	3,633
Income tax expense	1,090	2,201	2,341	4,736
INCOME (LOSS) FROM CONTINUING OPERATIONS	1,151	(5,169)	5,369	(1,103)
Loss from discontinued operations, net of income tax	(16)	(288)	(58)	(430)
CONSOLIDATED NET INCOME (LOSS)	1,135	(5,457)	5,311	(1,533)
Net income (loss) attributable to noncontrolling interests	(10)	10	(8)	15
NET EARNINGS (LOSS) ATTRIBUTABLE TO CIBER, INC.	$ 1,145	$ (5,467)	$ 5,319	$ (1,548)
Basic and diluted earnings (loss) per share attributable to Ciber, Inc.:
Continuing operations (in dollars per share)	$ 0.01	$ (0.07)	$ 0.07	$ (0.01)
Discontinued operations (in dollars per share)	0	0	0	(0.01)
Basic and diluted earnings (loss) per share attributable to Ciber, Inc. (in dollars per share)	$ 0.01	$ (0.07)	$ 0.07	$ (0.02)
Weighted average shares outstanding:
Basic (in shares)	78,880	77,301	78,804	76,877
Diluted (in shares)	79,801	77,301	79,670	76,877

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Consolidated net income (loss)	$ 1,135	$ (5,457)	$ 5,311	$ (1,533)
Foreign currency translation adjustments	5,491	(230)	(7,586)	678
Comprehensive income (loss)	6,626	(5,687)	(2,275)	(855)
Comprehensive income (loss) attributable to noncontrolling interests	(10)	10	(8)	15
Comprehensive income (loss) attributable to Ciber, Inc.	$ 6,636	$ (5,697)	$ (2,267)	$ (870)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 17,624	$ 45,858
Accounts receivable, net of allowances of $2,989 and $2,842, respectively	187,009	173,450
Prepaid expenses and other current assets	27,908	26,714
Total current assets	232,541	246,022
Property and equipment, net of accumulated depreciation of $42,185 and $46,871, respectively	17,906	14,115
Goodwill	261,294	267,587
Other assets	7,042	7,559
TOTAL ASSETS	518,783	535,283
Current liabilities:
Current portion of long-term debt	9,803	0
Accounts payable	27,773	32,926
Accrued compensation and related liabilities	37,433	59,012
Deferred revenue	19,024	17,475
Income taxes payable	67	573
Other accrued expenses and liabilities	36,961	50,932
Total current liabilities	131,061	160,918
Long-term debt	20,850	11,402
Deferred income taxes	29,828	28,422
Other long-term liabilities	10,781	8,465
Total liabilities	$ 192,520	$ 209,207
Commitments and contingencies (see note 9)
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, 79,100 and 78,728 shares issued, respectively	791	787
Treasury stock, at cost, 44 and 32 shares, respectively	(153)	(117)
Additional paid-in capital	364,928	360,419
Accumulated deficit	(15,044)	(18,348)
Accumulated other comprehensive loss	(24,829)	(17,243)
Total Ciber, Inc. shareholders' equity	325,693	325,498
Noncontrolling interests	570	578
Total equity	326,263	326,076
TOTAL LIABILITIES AND EQUITY	$ 518,783	$ 535,283

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowances (in dollars)	$ 2,989	$ 2,842
Property and equipment, accumulated depreciation (in dollars)	$ 42,185	$ 46,871
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	79,100,000	78,728,000
Treasury stock, shares	44,000	32,000

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - 6 months ended Jun. 30, 2015 - USD ($) shares in Thousands, $ in Thousands	Total	Total Ciber, Inc. Shareholders' Equity	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated deficit	Accumulated Other Comprehensive Loss	Noncontrolling Interests
BALANCES (in shares) at Dec. 31, 2014			78,728	(32)
BALANCES at Dec. 31, 2014	$ 326,076	$ 325,498	$ 787	$ (117)	$ 360,419	$ (18,348)	$ (17,243)	$ 578
Increase (Decrease) in Stockholders' Equity
Consolidated net income (loss)	5,311	5,319				5,319		(8)
Foreign currency translation	(7,586)	(7,586)					(7,586)
Shares issued under employee share plans, net (in shares)			372	411
Shares issued under employee share plans, net	200	200	$ 4	$ 1,629	582	(2,015)
Share-based compensation	3,927	3,927			3,927
Purchase of treasury stock (in shares)				(423)
Purchase of treasury stock	(1,665)	(1,665)		$ (1,665)
BALANCES (in shares) at Jun. 30, 2015			79,100	(44)
BALANCES at Jun. 30, 2015	$ 326,263	$ 325,693	$ 791	$ (153)	$ 364,928	$ (15,044)	$ (24,829)	$ 570

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Consolidated net income (loss)	$ 5,311	$ (1,533)
Adjustments to reconcile consolidated net income (loss) to net cash used in operating activities:
Loss from discontinued operations	58	430
Depreciation	2,715	2,611
Amortization of intangible assets	107	67
Deferred income tax expense	2,172	2,413
Provision for (recovery of) doubtful receivables	373	(65)
Share-based compensation expense	3,927	7,420
Amortization of debt costs	285	285
Other, net	1,154	195
Changes in operating assets and liabilities:
Accounts receivable	(18,462)	(8,413)
Other current and long-term assets	(8,309)	2,040
Accounts payable	(4,337)	(7,129)
Accrued compensation and related liabilities	(20,828)	(17,195)
Other current and long-term liabilities	(3,061)	(5,985)
Income taxes payable/refundable	1,802	(2,391)
Cash used in operating activities — continuing operations	(37,093)	(27,250)
Cash used in operating activities — discontinued operations	(222)	(779)
Cash used in operating activities	(37,315)	(28,029)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition	0	(845)
Purchases of property and equipment, net	(3,621)	(5,009)
Cash used in investing activities — continuing operations	(3,621)	(5,854)
CASH FLOWS FROM FINANCING ACTIVITIES
Borrowings on long-term debt	196,009	157,869
Payments on long-term debt	(176,734)	(150,414)
Employee stock purchases and options exercised	999	4,373
Purchase of shares for employee tax withholdings	(799)	(2,675)
Purchase of noncontrolling interest	(4,991)	0
Purchase of treasury stock	(1,665)	0
Cash provided by financing activities — continuing operations	12,819	9,153
Effect of foreign exchange rate changes on cash and cash equivalents	(117)	611
Net decrease in cash and cash equivalents	(28,234)	(24,119)
Cash and cash equivalents, beginning of period	45,858	44,483
Cash and cash equivalents, end of period	$ 17,624	$ 20,364

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2015
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, 2014 , 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 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 expected to be effective for annual periods beginning after December 15, 2017, 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, as well as which transition method we intend to use. 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 beginning 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. In January 2015, the FASB issued ASU No. 2015-01, “Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items" ("ASU 2015-01"). This ASU eliminates from U.S. GAAP the concept of extraordinary items. ASU 2015-01 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. We do not anticipate that this guidance will materially impact our consolidated financial statements. In February 2015, the FASB issued ASU No. 2015-02, "Consolidation (Topic 810): Amendments to the Consolidation Analysis” (“ASU 2015-02”). ASU 2015-02 changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. Specifically, ASU 2015-02 modifies the evaluation of whether limited partnerships and similar legal entities are VIEs or voting interest entities, eliminates the presumption that a general partner should consolidate a limited partnership, and affects the evaluation of fee arrangements in the primary beneficiary determination. ASU 2015-02 is effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. We do not anticipate that this guidance will materially impact our consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), 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. ASU 2015-03 is effective for annual periods beginning after December 15, 2015, and interim periods within those fiscal years. We do not anticipate that this guidance will materially impact our consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-05, " Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-4)" which is meant to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement by providing guidance as to whether an arrangement includes the sale or license of software. This update is effective for interim and annual periods beginning after December 15, 2015. We are currently evaluating the impact of implementing this guidance on our consolidated financial statements. PSU Grant — On January 26, 2015 and June 24, 2015, we granted 79,761 and 69,558 Performance Based Restricted Share Units ("PSUs"), respectively, to our executives. The performance conditions include both an internal performance condition and an external market-based condition. We have valued the external market-based condition using a Monte Carlo approach. Probability of reaching the internal performance condition is assessed quarterly and the associated expense is adjusted based on the target expected to be achieved. There is the potential for 447,958 shares of common stock to vest under these grants if maximum performance targets are achieved. Noncontrolling Interest Purchase — In June 2013, we entered into an agreement to purchase all of the noncontrolling interests of one of our foreign subsidiaries for future cash payments of approximately $7.3 million , of which $0.8 million was paid in the the fourth quarter of 2013, $0.7 million was paid in the fourth quarter of 2014, and $5.0 million was paid in the second quarter of 2015. Fair Value — The carrying value of the outstanding borrowings under the ABL Facility, as defined in Note 4, 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.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share Our computation of earnings (loss) per share — basic and diluted is as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands, except per share amounts) Numerator: Net income (loss) from continuing operations $ 1,151 $ (5,169 ) $ 5,369 $ (1,103 ) Net income (loss) attributable to noncontrolling interests (10 ) 10 (8 ) 15 Net income (loss) attributable to Ciber, Inc. from continuing operations 1,161 (5,179 ) 5,377 (1,118 ) Loss from discontinued operations, net of income tax (16 ) (288 ) (58 ) (430 ) Net income (loss) attributable to Ciber, Inc. $ 1,145 $ (5,467 ) $ 5,319 $ (1,548 ) Denominator: Basic weighted average shares outstanding 78,880 77,301 78,804 76,877 Dilutive effect of employee stock plans 921 — 866 — Diluted weighted average shares outstanding 79,801 77,301 79,670 76,877 Basic and diluted earnings (loss) per share attributable to Ciber, Inc.: Continuing operations $ 0.01 $ (0.07 ) $ 0.07 $ (0.01 ) Discontinued operations — — — (0.01 ) Basic and diluted earnings (loss) per share attributable to Ciber, Inc. $ 0.01 $ (0.07 ) $ 0.07 $ (0.02 ) Anti-dilutive securities omitted from the calculation 2,502 3,252 2,635 3,370 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	6 Months Ended
	Jun. 30, 2015
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 potential 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, 2015 . 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 16.0% 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 approximately 8 and 6 , respectively, under the market approach using the guideline public company method and approximately 13 and 8 , respectively, under the market approach using the guideline transaction method in order to value each of our reporting units. In addition, the fair value under the market approach using the guideline public company method included a control premium of 30% . 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, 2015 , we estimated that the fair values for our International and North America reporting units exceeded their carrying amounts by 13% and 89% , 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 six months ended June 30, 2015 , were as follows: International North America Total (In thousands) Balance at January 1, 2015 $ 133,906 $ 133,681 $ 267,587 Effect of foreign exchange rate changes (6,293 ) — (6,293 ) Balance at June 30, 2015 $ 127,613 $ 133,681 $ 261,294

Borrowings

Borrowings	6 Months Ended
	Jun. 30, 2015
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 $51.9 million at June 30, 2015 . 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 June 30, 2015 , we had $30.7 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 June 30, 2015 , we had $9.8 million of foreign borrowings that were subject to the bank's dominion and are classified as a current liability on our balance sheet.

Financial Instruments

Financial Instruments	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	Financial Instruments We are exposed to certain risks related to our ongoing business operations. From time to time, we may choose to use derivative instruments to manage certain risks related to foreign currency exchange rates and interest rates. During the first half of 2015 and 2014 , we entered into various foreign currency forwards and a cross-currency option related to intercompany transactions denominated in a foreign currency. These forwards and option allow us to manage our foreign currency exposure with respect to the Euro, the Indian Rupee, the Pound Sterling, the Norwegian Krone, the Swedish Krona, and the Australian Dollar. The duration of these contracts generally ranges from one to three months, and we are generally entering into new contracts on a monthly basis. We have not elected hedge accounting for these derivatives. The details of our realized and unrealized gains (losses) on derivative instruments, net, are as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Cross-currency option $ (84 ) $ — $ (84 ) $ — Foreign currency forward contracts (827 ) (27 ) 1,645 312 Total realized and unrealized gain (loss) on derivatives $ (911 ) $ (27 ) $ 1,561 $ 312 These gains and losses are included in "other expense, net" on the Consolidated Statements of Operations. Each forward and the option is recognized as either an asset or liability on our Consolidated Balance Sheets at fair value and is presented in either "prepaid expenses and other current assets" or "other accrued expenses and liabilities," as applicable. All cash flows associated with these forward instruments are classified as operating cash flows in our Consolidated Statement of Cash Flows. The following table summarizes our outstanding foreign currency forward contracts at June 30, 2015 : Currency Purchased Forward Currency Sold Forward Maturity Date NOK 29,400,000 EUR 3,369,666 7/31/2015 USD 13,100,000 EUR 11,750,987 7/31/2015 USD 1,300,000 GBP 826,656 7/31/2015 EUR 1,250,000 GBP 887,750 7/31/2015 AUD 2,000,000 EUR 1,381,884 7/31/2015 EUR 1,800,000 SEK 16,642,260 7/31/2015 INR 450,965,235 USD 7,050,000 7/31/2015 INR 178,245,750 EUR 2,500,000 7/31/2015 Per our cross-currency option, we have the option to deliver $12 million U.S. dollars to the counterparty in exchange for Euros at a fixed exchange rate of approximately 0.89 Euros to one U.S. dollar. This cross-currency option expires on July 31, 2015.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Current period U.S. and foreign income (loss) before income taxes as well as income tax expense were as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Income (loss) from continuing operations before income taxes: U.S. $ 1,914 $ (3,137 ) $ 3,182 $ (1,089 ) Foreign 327 169 4,528 4,722 Total $ 2,241 $ (2,968 ) $ 7,710 $ 3,633 Income tax expense: U.S. $ 667 $ 1,025 $ 1,341 $ 2,051 Foreign 423 1,176 1,000 2,685 Total $ 1,090 $ 2,201 $ 2,341 $ 4,736 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 35% . The current quarter foreign tax expense was higher than the normal effective rate primarily as a result of lower overall pretax income and the accrual of uncertain tax positions which do not vary with the income level.

Restructuring Charges

Restructuring Charges	6 Months Ended
	Jun. 30, 2015
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 we expect it to be completed in the third quarter of 2015. We expect the 2014 Plan 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 professional fees, office closures and other expenses. The changes in our 2014 Plan restructuring liabilities, which are primarily recorded in other accrued expenses, during the six months ended June 30, 2015 , are as follows: Employee Severance and Termination Professional Fees, Office Closures and Other Total (In thousands) Restructuring liability, as of January 1, 2015 $ 15,152 $ 1,200 $ 16,352 Restructuring charge 657 — 657 Non-cash items (205 ) — (205 ) Cash paid (8,072 ) (1,200 ) (9,272 ) Foreign exchange rate changes (774 ) — (774 ) Restructuring liability, as of June 30, 2015 $ 6,758 $ — $ 6,758 Restructuring charges by segment are as follows: Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 Plan to Date Total Anticipated Charges (In thousands) North America $ — $ — $ 1,011 $ 1,011 International 426 426 18,257 18,400 Other — 25 339 339 Corporate 206 206 5,517 7,189 Total $ 632 $ 657 $ 25,124 $ 26,939 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 and fourth quarters of 2014, as well as the first and second quarters of 2015, 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 six months ended June 30, 2015 , are as follows: Office Closures (in thousands) Restructuring liability, as of January 1, 2015 $ 1,694 Restructuring charges 68 Cash paid (609 ) Foreign exchange rate changes (14 ) Restructuring liability, as of June 30, 2015 $ 1,139 Restructuring charges by segment are as follows: Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 Plan to Date (1) (In thousands) North America $ (6 ) $ (5 ) $ 1,697 International — — 8,851 Corporate (2) 38 73 3,469 Total $ 32 $ 68 $ 14,017 (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	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment Information	Segment Information The following presents financial information about our reportable segments: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Revenues: International $ 89,295 $ 109,830 $ 185,982 $ 224,811 North America 108,825 105,154 214,392 208,632 Other 833 567 1,621 1,221 Inter-segment (1,009 ) (905 ) (2,046 ) (2,007 ) Total revenues $ 197,944 $ 214,646 $ 399,949 $ 432,657 Operating income (loss) from continuing operations: International $ 5,225 $ 3,231 $ 11,638 $ 10,055 North America 10,387 9,109 20,383 17,581 Other 49 (4 ) 125 133 Corporate expenses (11,986 ) (13,173 ) (22,474 ) (21,675 ) Operating income (loss) from continuing operations before amortization and restructuring charges 3,675 (837 ) 9,672 6,094 Amortization of intangible assets (107 ) (67 ) (107 ) (67 ) Restructuring charges (675 ) (1,508 ) (736 ) (1,406 ) Total operating income (loss) from continuing operations $ 2,893 $ (2,412 ) $ 8,829 $ 4,621

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2015
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 represents a probable estimate of the loss. 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. Proceedings in the federal appellate courts concluded in January 2015 with the matter remanded back to state court. Based on information known to us, we have established a reserve that we believe represents a probable estimate of the loss. We are unable to predict the outcome of this litigation. A lawsuit titled Pennsylvania Turnpike Commission. v. Ciber, Inc., and Dennis Miller was filed in January 2015 in Pennsylvania state court against Ciber and a former employee. The complaint generally alleges breach of contract, negligent misrepresentation, violation of an anti-bid-rigging statute and procurement code, and conspiracy to commit fraud with and by Ciber’s own employee. These claims arise out of a project in 2004-2008 to implement a new finance and administrative system for the Pennsylvania Turnpike Commission (“PTC”). PTC alleges $38 million in damages. We believe the claims are without merit and Ciber is vigorously defending against these allegations. At this time, we are unable to predict the outcome of this litigation.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements — 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 expected to be effective for annual periods beginning after December 15, 2017, 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, as well as which transition method we intend to use. 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 beginning 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. In January 2015, the FASB issued ASU No. 2015-01, “Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items" ("ASU 2015-01"). This ASU eliminates from U.S. GAAP the concept of extraordinary items. ASU 2015-01 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. We do not anticipate that this guidance will materially impact our consolidated financial statements. In February 2015, the FASB issued ASU No. 2015-02, "Consolidation (Topic 810): Amendments to the Consolidation Analysis” (“ASU 2015-02”). ASU 2015-02 changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. Specifically, ASU 2015-02 modifies the evaluation of whether limited partnerships and similar legal entities are VIEs or voting interest entities, eliminates the presumption that a general partner should consolidate a limited partnership, and affects the evaluation of fee arrangements in the primary beneficiary determination. ASU 2015-02 is effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. We do not anticipate that this guidance will materially impact our consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), 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. ASU 2015-03 is effective for annual periods beginning after December 15, 2015, and interim periods within those fiscal years. We do not anticipate that this guidance will materially impact our consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-05, " Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-4)" which is meant to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement by providing guidance as to whether an arrangement includes the sale or license of software. This update is effective for interim and annual periods beginning after December 15, 2015. We are currently evaluating the impact of implementing this guidance on our consolidated financial statements.
Fair Value	Fair Value — The carrying value of the outstanding borrowings under the ABL Facility, as defined in Note 4, 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.

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Schedule of computation of earnings (loss) per share - basic and diluted	Our computation of earnings (loss) per share — basic and diluted is as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands, except per share amounts) Numerator: Net income (loss) from continuing operations $ 1,151 $ (5,169 ) $ 5,369 $ (1,103 ) Net income (loss) attributable to noncontrolling interests (10 ) 10 (8 ) 15 Net income (loss) attributable to Ciber, Inc. from continuing operations 1,161 (5,179 ) 5,377 (1,118 ) Loss from discontinued operations, net of income tax (16 ) (288 ) (58 ) (430 ) Net income (loss) attributable to Ciber, Inc. $ 1,145 $ (5,467 ) $ 5,319 $ (1,548 ) Denominator: Basic weighted average shares outstanding 78,880 77,301 78,804 76,877 Dilutive effect of employee stock plans 921 — 866 — Diluted weighted average shares outstanding 79,801 77,301 79,670 76,877 Basic and diluted earnings (loss) per share attributable to Ciber, Inc.: Continuing operations $ 0.01 $ (0.07 ) $ 0.07 $ (0.01 ) Discontinued operations — — — (0.01 ) Basic and diluted earnings (loss) per share attributable to Ciber, Inc. $ 0.01 $ (0.07 ) $ 0.07 $ (0.02 ) Anti-dilutive securities omitted from the calculation 2,502 3,252 2,635 3,370

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2015
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 six months ended June 30, 2015 , were as follows: International North America Total (In thousands) Balance at January 1, 2015 $ 133,906 $ 133,681 $ 267,587 Effect of foreign exchange rate changes (6,293 ) — (6,293 ) Balance at June 30, 2015 $ 127,613 $ 133,681 $ 261,294

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments, Gain (Loss)	The details of our realized and unrealized gains (losses) on derivative instruments, net, are as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Cross-currency option $ (84 ) $ — $ (84 ) $ — Foreign currency forward contracts (827 ) (27 ) 1,645 312 Total realized and unrealized gain (loss) on derivatives $ (911 ) $ (27 ) $ 1,561 $ 312
Schedule of Derivative Instruments	The following table summarizes our outstanding foreign currency forward contracts at June 30, 2015 : Currency Purchased Forward Currency Sold Forward Maturity Date NOK 29,400,000 EUR 3,369,666 7/31/2015 USD 13,100,000 EUR 11,750,987 7/31/2015 USD 1,300,000 GBP 826,656 7/31/2015 EUR 1,250,000 GBP 887,750 7/31/2015 AUD 2,000,000 EUR 1,381,884 7/31/2015 EUR 1,800,000 SEK 16,642,260 7/31/2015 INR 450,965,235 USD 7,050,000 7/31/2015 INR 178,245,750 EUR 2,500,000 7/31/2015

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2015
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 income (loss) before income taxes as well as income tax expense were as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Income (loss) from continuing operations before income taxes: U.S. $ 1,914 $ (3,137 ) $ 3,182 $ (1,089 ) Foreign 327 169 4,528 4,722 Total $ 2,241 $ (2,968 ) $ 7,710 $ 3,633 Income tax expense: U.S. $ 667 $ 1,025 $ 1,341 $ 2,051 Foreign 423 1,176 1,000 2,685 Total $ 1,090 $ 2,201 $ 2,341 $ 4,736

Restructuring Charges (Tables)

Restructuring Charges (Tables)	6 Months Ended
	Jun. 30, 2015
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 six months ended June 30, 2015 , are as follows: Employee Severance and Termination Professional Fees, Office Closures and Other Total (In thousands) Restructuring liability, as of January 1, 2015 $ 15,152 $ 1,200 $ 16,352 Restructuring charge 657 — 657 Non-cash items (205 ) — (205 ) Cash paid (8,072 ) (1,200 ) (9,272 ) Foreign exchange rate changes (774 ) — (774 ) Restructuring liability, as of June 30, 2015 $ 6,758 $ — $ 6,758
Schedule of restructuring charges by segment	Restructuring charges by segment are as follows: Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 Plan to Date Total Anticipated Charges (In thousands) North America $ — $ — $ 1,011 $ 1,011 International 426 426 18,257 18,400 Other — 25 339 339 Corporate 206 206 5,517 7,189 Total $ 632 $ 657 $ 25,124 $ 26,939
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 six months ended June 30, 2015 , are as follows: Office Closures (in thousands) Restructuring liability, as of January 1, 2015 $ 1,694 Restructuring charges 68 Cash paid (609 ) Foreign exchange rate changes (14 ) Restructuring liability, as of June 30, 2015 $ 1,139
Schedule of restructuring charges by segment	Restructuring charges by segment are as follows: Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 Plan to Date (1) (In thousands) North America $ (6 ) $ (5 ) $ 1,697 International — — 8,851 Corporate (2) 38 73 3,469 Total $ 32 $ 68 $ 14,017 (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)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Schedule of financial information about reportable segments	The following presents financial information about our reportable segments: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 (In thousands) Revenues: International $ 89,295 $ 109,830 $ 185,982 $ 224,811 North America 108,825 105,154 214,392 208,632 Other 833 567 1,621 1,221 Inter-segment (1,009 ) (905 ) (2,046 ) (2,007 ) Total revenues $ 197,944 $ 214,646 $ 399,949 $ 432,657 Operating income (loss) from continuing operations: International $ 5,225 $ 3,231 $ 11,638 $ 10,055 North America 10,387 9,109 20,383 17,581 Other 49 (4 ) 125 133 Corporate expenses (11,986 ) (13,173 ) (22,474 ) (21,675 ) Operating income (loss) from continuing operations before amortization and restructuring charges 3,675 (837 ) 9,672 6,094 Amortization of intangible assets (107 ) (67 ) (107 ) (67 ) Restructuring charges (675 ) (1,508 ) (736 ) (1,406 ) Total operating income (loss) from continuing operations $ 2,893 $ (2,412 ) $ 8,829 $ 4,621

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($) $ in Thousands	Jun. 24, 2015	Jan. 26, 2015	Jul. 02, 2013	Dec. 31, 2014	Dec. 31, 2013	Jun. 30, 2015	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase of noncontrolling interest				$ 700	$ 800	$ 4,991	$ 0
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests			$ 7,300
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance Based Restricted Share Units	69,558	79,761
Common Class A [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Total Vesting Potential						447,958

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Net Income (Loss) Attributable to Parent [Abstract]
Net income (loss) from continuing operations	$ 1,151	$ (5,169)	$ 5,369	$ (1,103)
Net income (loss) attributable to noncontrolling interests	(10)	10	(8)	15
Net income (loss) attributable to Ciber, Inc. from continuing operations	1,161	(5,179)	5,377	(1,118)
Loss from discontinued operations, net of income tax	(16)	(288)	(58)	(430)
NET EARNINGS (LOSS) ATTRIBUTABLE TO CIBER, INC.	$ 1,145	$ (5,467)	$ 5,319	$ (1,548)
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Basic weighted average shares outstanding (in shares)	78,880	77,301	78,804	76,877
Dilutive effect of employee stock plans (in shares)	921	0	866	0
Diluted weighted average shares outstanding (in shares)	79,801	77,301	79,670	76,877
Continuing operations (in dollars per share)	$ 0.01	$ (0.07)	$ 0.07	$ (0.01)
Discontinued operations (in dollars per share)	0	0	0	(0.01)
Basic and diluted earnings (loss) per share attributable to Ciber, Inc. (in dollars per share)	$ 0.01	$ (0.07)	$ 0.07	$ (0.02)
Anti-dilutive securities omitted from the calculation (in shares)	2,502	3,252	2,635	3,370

Goodwill (Details)

Goodwill (Details) - Jun. 30, 2015	Total
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	30.00%
International
Fair value assumptions
Weighted average cost of capital	16.00%
Enterprise value/EBITDA multiples	8
Fair Value Inputs, Public Company Method	13
Percentage of excess of fair value of goodwill over carrying value	13.00%
North America
Fair value assumptions
Weighted average cost of capital	15.00%
Enterprise value/EBITDA multiples	6
Fair Value Inputs, Public Company Method	8
Percentage of excess of fair value of goodwill over carrying value	89.00%

Carrying Amount of Goodwill (De

Carrying Amount of Goodwill (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2015USD ($)
Changes in the carrying amount of goodwill
Balance at January 1, 2015	$ 267,587
Effect of foreign exchange rate changes	(6,293)
Balance at June 30, 2015	261,294
International
Changes in the carrying amount of goodwill
Balance at January 1, 2015	133,906
Effect of foreign exchange rate changes	(6,293)
Balance at June 30, 2015	127,613
North America
Changes in the carrying amount of goodwill
Balance at January 1, 2015	133,681
Effect of foreign exchange rate changes	0
Balance at June 30, 2015	$ 133,681

Borrowings (Details)

Borrowings (Details)	Jun. 30, 2015USD ($)
Borrowings
Foreign borrowings that were subject to the bank's dominion	$ 9,800,000
Revolving credit facilities
Borrowings
Maximum borrowing capacity	60,000,000
Current borrowing base	51,900,000
Amount outstanding	$ 30,700,000

Financial Instruments Realized

Financial Instruments Realized and unrealized gains (losses) (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Derivative [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	$ (911)	$ (27)	$ 1,561	$ 312
Cross Currency Interest Rate Contract [Member]
Derivative [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	(84)	0	(84)	0
Foreign Exchange Forward [Member]
Derivative [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	$ (827)	$ (27)	$ 1,645	$ 312

Financial Instruments Foreign c

Financial Instruments Foreign currency forward contracts (Details) - Not Designated as Hedging Instrument [Member]	3 Months Ended		6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015GBP (£)	Jun. 30, 2015SEK	Jun. 30, 2015AUD	Jun. 30, 2015EUR (€)	Jun. 30, 2015INR (₨)	Jun. 30, 2015NOK	Jun. 30, 2015USD ($)
Derivative [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments | $	$ (911,000)	$ (27,000)	$ 1,561,000	$ 312,000
Cross Currency Interest Rate Contract [Member]
Derivative [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments | $	$ (84,000)	$ 0	$ (84,000)	$ 0
Derivative, Notional Amount								€ 12,000,000
Derivative, Forward Exchange Rate					0	0	0	0	0	0	0
EUR/NOK [Member] | Forward Contracts [Member] | Short [Member]
Derivative [Line Items]
Derivative, Notional Amount								€ 3,369,666
EUR/NOK [Member] | Forward Contracts [Member] | Long [Member]
Derivative [Line Items]
Derivative, Notional Amount | NOK										NOK 29,400,000
EUR/USD 1 [Member] | Forward Contracts [Member] | Short [Member]
Derivative [Line Items]
Derivative, Notional Amount								11,750,987
EUR/USD 1 [Member] | Forward Contracts [Member] | Long [Member]
Derivative [Line Items]
Derivative, Notional Amount | $											$ 13,100,000
USD/GPB [Member] | Forward Contracts [Member] | Short [Member]
Derivative [Line Items]
Derivative, Notional Amount | £					£ 826,656
USD/GPB [Member] | Forward Contracts [Member] | Long [Member]
Derivative [Line Items]
Derivative, Notional Amount | $											1,300,000
EUR/GBP [Member] | Forward Contracts [Member] | Short [Member]
Derivative [Line Items]
Derivative, Notional Amount | £					£ 887,750
EUR/GBP [Member] | Forward Contracts [Member] | Long [Member]
Derivative [Line Items]
Derivative, Notional Amount								1,250,000
EUR/AUD [Member] | Forward Contracts [Member] | Short [Member]
Derivative [Line Items]
Derivative, Notional Amount								1,381,884
EUR/AUD [Member] | Forward Contracts [Member] | Long [Member]
Derivative [Line Items]
Derivative, Notional Amount | AUD							AUD 2,000,000
SEK/EUR [Member] | Forward Contracts [Member] | Short [Member]
Derivative [Line Items]
Derivative, Notional Amount | SEK						SEK 16,642,260
SEK/EUR [Member] | Forward Contracts [Member] | Long [Member]
Derivative [Line Items]
Derivative, Notional Amount								1,800,000
USD/INR [Member] | Forward Contracts [Member] | Short [Member]
Derivative [Line Items]
Derivative, Notional Amount | $											$ 7,050,000
USD/INR [Member] | Forward Contracts [Member] | Long [Member]
Derivative [Line Items]
Derivative, Notional Amount | ₨									₨ 450,965,235
EUR/INR [Member] | Forward Contracts [Member] | Short [Member]
Derivative [Line Items]
Derivative, Notional Amount								€ 2,500,000
EUR/INR [Member] | Forward Contracts [Member] | Long [Member]
Derivative [Line Items]
Derivative, Notional Amount | ₨									₨ 178,245,750

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income (loss) from continuing operations before income taxes:
U.S.	$ 1,914	$ (3,137)	$ 3,182	$ (1,089)
Foreign	327	169	4,528	4,722
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	2,241	(2,968)	7,710	3,633
Income tax expense:
U.S.	667	1,025	1,341	2,051
Foreign	423	1,176	1,000	2,685
Total	$ 1,090	$ 2,201	$ 2,341	$ 4,736
Minimum
Income Taxes
Statutory rate on foreign tax expense			21.00%
Maximum
Income Taxes
Statutory rate on foreign tax expense			35.00%

Restructuring Charges (Details)

Restructuring Charges (Details) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)employee	Jun. 30, 2014USD ($)
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)		$ 675	$ 1,508	$ 736	$ 1,406
2014 Plan
Restructuring Charges
Expected number of employees to be impacted by the restructuring | employee				280
Expected restructuring charges		26,939		$ 26,939
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring liability, as of January 1, 2015				16,352
Restructuring charge (credit)		632		657
Non-cash items				(205)
Cash paid				(9,272)
Foreign exchange rate changes				(774)
Restructuring liability, as of June 30, 2015		6,758		6,758
Restructuring charges, incurred to date		25,124		25,124
2014 Plan | North America
Restructuring Charges
Expected restructuring charges		1,011		1,011
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)		0		0
Restructuring charges, incurred to date		1,011		1,011
2014 Plan | International
Restructuring Charges
Expected restructuring charges		18,400		18,400
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)		426		426
Restructuring charges, incurred to date		18,257		18,257
2014 Plan | Other
Restructuring Charges
Expected restructuring charges		339		339
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)		0		25
Restructuring charges, incurred to date		339		339
2014 Plan | Corporate
Restructuring Charges
Expected restructuring charges		7,189		7,189
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)		206		206
Restructuring charges, incurred to date		5,517		5,517
2014 Plan | Employee Severance and Termination
Restructuring Charges
Expected restructuring charges		20,000		20,000
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring liability, as of January 1, 2015				15,152
Restructuring charge (credit)				657
Non-cash items				(205)
Cash paid				(8,072)
Foreign exchange rate changes				(774)
Restructuring liability, as of June 30, 2015		6,758		6,758
2014 Plan | Professional Fees, Office Closures and Other
Restructuring Charges
Expected restructuring charges		7,000		7,000
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring liability, as of January 1, 2015				1,200
Restructuring charge (credit)				0
Non-cash items				0
Cash paid				(1,200)
Foreign exchange rate changes				0
Restructuring liability, as of June 30, 2015		0		0
2012 Plan
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)		32		68
Restructuring charges, incurred to date	[1]	14,017		14,017
2012 Plan | North America
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)		(6)		(5)
Restructuring charges, incurred to date	[1]	1,697		1,697
2012 Plan | International
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)		0		0
Restructuring charges, incurred to date	[1]	8,851		8,851
2012 Plan | Corporate
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge (credit)	[2]	38		73
Restructuring charges, incurred to date	[1],[2]	3,469		3,469
2012 Plan | Office Closures
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring liability, as of January 1, 2015				1,694
Restructuring charge (credit)				68
Cash paid				(609)
Foreign exchange rate changes				(14)
Restructuring liability, as of June 30, 2015		$ 1,139		$ 1,139
[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 ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Segment Information
Total revenues	$ 197,944	$ 214,646	$ 399,949	$ 432,657
Operating income (loss) from continuing operations before amortization and restructuring charges	3,675	(837)	9,672	6,094
Amortization of intangible assets	(107)	(67)	(107)	(67)
Restructuring charges	(675)	(1,508)	(736)	(1,406)
OPERATING INCOME (LOSS) FROM CONTINUING OPERATIONS	2,893	(2,412)	8,829	4,621
Operating segment | International
Segment Information
Total revenues	89,295	109,830	185,982	224,811
Operating income (loss) from continuing operations before amortization and restructuring charges	5,225	3,231	11,638	10,055
Operating segment | North America
Segment Information
Total revenues	108,825	105,154	214,392	208,632
Operating income (loss) from continuing operations before amortization and restructuring charges	10,387	9,109	20,383	17,581
Operating segment | Other
Segment Information
Total revenues	833	567	1,621	1,221
Operating income (loss) from continuing operations before amortization and restructuring charges	49	(4)	125	133
Inter-segment
Segment Information
Total revenues	(1,009)	(905)	(2,046)	(2,007)
Corporate expenses
Segment Information
Operating income (loss) from continuing operations before amortization and restructuring charges	(11,986)	(13,173)	(22,474)	(21,675)
Segment reconciling items
Segment Information
Amortization of intangible assets	(107)	(67)	(107)	(67)
Restructuring charges	$ (675)	$ (1,508)	$ (736)	$ (1,406)

Contingencies Contingencies (De

Contingencies Contingencies (Details) $ in Millions	6 Months Ended
	Jun. 30, 2015USD ($)
Pennsylvania Turnpike Commission. v. Ciber, Inc. [Member] | Pending Litigation [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 38