CMTSU Liquidation (CBRI) 10-Q 29 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 23, 2015
Document and Entity Information
Entity Registrant Name	CIBER INC
Entity Central Index Key	918,581
Document Type	10-Q
Document Period End Date	Sep. 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		79,439,588
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
REVENUES
Consulting services	$ 180,490	$ 200,314	$ 558,790	$ 607,934
Other revenue	12,111	10,992	33,760	36,029
Total revenues	192,601	211,306	592,550	643,963
OPERATING EXPENSES
Cost of consulting services	133,705	150,414	418,121	457,525
Cost of other revenue	7,273	6,040	19,386	20,459
Selling, general and administrative	48,978	51,969	142,726	157,002
Amortization of intangible assets	55	65	162	132
Restructuring charges	1,002	21,244	1,738	22,650
Total operating expenses	191,013	229,732	582,133	657,768
OPERATING INCOME (LOSS) FROM CONTINUING OPERATIONS	1,588	(18,426)	10,417	(13,805)
Interest expense	(377)	(372)	(1,118)	(1,270)
Other expense, net	(5)	(1,522)	(383)	(1,612)
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	1,206	(20,320)	8,916	(16,687)
Income tax expense	1,338	464	3,679	5,200
INCOME (LOSS) FROM CONTINUING OPERATIONS	(132)	(20,784)	5,237	(21,887)
Loss from discontinued operations, net of income tax	(200)	(47)	(258)	(477)
CONSOLIDATED NET INCOME (LOSS)	(332)	(20,831)	4,979	(22,364)
Net income (loss) attributable to noncontrolling interests	24	20	16	35
NET EARNINGS (LOSS) ATTRIBUTABLE TO CIBER, INC.	$ (356)	$ (20,851)	$ 4,963	$ (22,399)
Basic and diluted earnings (loss) per share attributable to Ciber, Inc.:
Continuing operations (in dollars per share)	$ 0	$ (0.27)	$ 0.07	$ (0.28)
Discontinued operations (in dollars per share)	0	0	(0.01)	(0.01)
Basic and diluted earnings (loss) per share attributable to Ciber, Inc. (in dollars per share)	$ 0	$ (0.27)	$ 0.06	$ (0.29)
Weighted average shares outstanding:
Basic (in shares)	79,206	78,121	78,938	77,291
Diluted (in shares)	79,206	78,121	79,725	77,291

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Consolidated net income (loss)	$ (332)	$ (20,831)	$ 4,979	$ (22,364)
Foreign currency translation adjustments	(3,193)	(13,053)	(10,779)	(12,375)
Comprehensive loss	(3,525)	(33,884)	(5,800)	(34,739)
Comprehensive income attributable to noncontrolling interests	24	20	16	35
Comprehensive loss attributable to Ciber, Inc.	$ (3,549)	$ (33,904)	$ (5,816)	$ (34,774)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 18,153	$ 45,858
Accounts receivable, net of allowances of $2,378 and $2,842, respectively	172,132	173,450
Prepaid expenses and other current assets	25,418	26,714
Total current assets	215,703	246,022
Property and equipment, net of accumulated depreciation of $43,317 and $46,871, respectively	18,648	14,115
Goodwill	259,308	267,587
Other assets	6,779	7,559
TOTAL ASSETS	500,438	535,283
Current liabilities:
Current portion of long-term debt	607	0
Accounts payable	25,977	32,926
Accrued compensation and related liabilities	31,692	59,012
Deferred revenue	13,858	17,475
Income taxes payable	454	573
Other accrued expenses and liabilities	33,563	50,932
Total current liabilities	106,151	160,918
Long-term debt	29,366	11,402
Deferred income taxes	30,459	28,422
Other long-term liabilities	10,021	8,465
Total liabilities	$ 175,997	$ 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, 79,399 and 78,728 shares issued, respectively	794	787
Treasury stock, at cost, 32 and 32 shares, respectively	(106)	(117)
Additional paid-in capital	367,022	360,419
Accumulated deficit	(15,841)	(18,348)
Accumulated other comprehensive loss	(28,022)	(17,243)
Total Ciber, Inc. shareholders' equity	323,847	325,498
Noncontrolling interests	594	578
Total equity	324,441	326,076
TOTAL LIABILITIES AND EQUITY	$ 500,438	$ 535,283

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowances (in dollars)	$ 2,378	$ 2,842
Property and equipment, accumulated depreciation (in dollars)	$ 43,317	$ 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	79,399,000	78,728,000
Treasury stock, shares	32,000	32,000

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - 9 months ended Sep. 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)	4,979	4,963				4,963		16
Foreign currency translation	(10,779)	(10,779)					(10,779)
Shares issued under employee share plans, net (in shares)			671	423
Shares issued under employee share plans, net	(20)	(20)	$ 7	$ 1,676	753	(2,456)
Share-based compensation	5,850	5,850			5,850
Purchase of treasury stock (in shares)				(423)
Purchase of treasury stock	(1,665)	(1,665)		$ (1,665)
BALANCES (in shares) at Sep. 30, 2015			79,399	(32)
BALANCES at Sep. 30, 2015	$ 324,441	$ 323,847	$ 794	$ (106)	$ 367,022	$ (15,841)	$ (28,022)	$ 594

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Consolidated net income (loss)	$ 4,979	$ (22,364)
Adjustments to reconcile consolidated net income (loss) to net cash used in operating activities:
Loss from discontinued operations	258	477
Depreciation	4,115	4,178
Amortization of intangible assets	162	132
Deferred income tax expense	2,858	3,567
Provision for doubtful receivables	343	259
Share-based compensation expense	5,850	9,726
Amortization of debt costs	570	428
Other, net	912	1,581
Changes in operating assets and liabilities:
Accounts receivable	(4,770)	266
Other current and long-term assets	(3,834)	288
Accounts payable	(5,935)	(10,209)
Accrued compensation and related liabilities	(24,128)	(17,959)
Other current and long-term liabilities	(16,006)	8,053
Income taxes payable/refundable	2,735	(6,508)
Cash used in operating activities — continuing operations	(31,891)	(28,085)
Cash used in operating activities — discontinued operations	(512)	(481)
Cash used in operating activities	(32,403)	(28,566)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition	0	(845)
Purchases of property and equipment, net	(6,288)	(7,867)
Cash used in investing activities — continuing operations	(6,288)	(8,712)
CASH FLOWS FROM FINANCING ACTIVITIES
Borrowings on long-term debt	263,138	245,163
Payments on long-term debt	(244,476)	(232,062)
Employee stock purchases and options exercised	1,172	4,912
Purchase of shares for employee tax withholdings	(1,194)	(3,172)
Purchase of noncontrolling interest	(4,991)	0
Purchase of treasury stock	(1,665)	0
Cash provided by financing activities — continuing operations	11,984	14,841
Effect of foreign exchange rate changes on cash and cash equivalents	(998)	(1,029)
Net decrease in cash and cash equivalents	(27,705)	(23,466)
Cash and cash equivalents, beginning of period	45,858	44,483
Cash and cash equivalents, end of period	$ 18,153	$ 21,017

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited Consolidated Financial Statements include the accounts of Ciber, Inc. and its wholly-owned subsidiaries (together, “Ciber,” “the Company,” “we,” “our,” or “us”) and have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information. Consistent with these requirements, this Form 10-Q does not include all the information required by GAAP for complete financial statements. As a result, this Form 10-Q should be read in conjunction with the Consolidated Financial Statements and accompanying Notes in our Annual Report on Form 10-K for the year ended December 31, 2014 . Management believes the accompanying unaudited Consolidated Financial Statements reflect all adjustments, including normal recurring items and restructuring and other items, considered necessary for a fair statement of results for the interim periods presented. The results of operations for the three and nine months ended September 30, 2015 are not necessarily indicative of the results of operation for the full fiscal year. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“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. ASU 2015-03 was further clarified in August 2015 to include the presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements. 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, June 24, 2015, July 1, 2015 and August 10, 2015, we granted 79,761 , 69,558 , 47,550 and 5,000 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 605,605 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 Authoritative guidance defines fair value as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. Authoritative guidance also establishes a fair value hierarchy that is intended to increase consistency and comparability in fair value measurements and related disclosures. The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity's pricing based upon its own market assumptions. The fair value hierarchy consists of the following three levels: • Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities. • Level 2 – Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs which are derived principally from or corroborated by observable market data. • Level 3 – Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable. The Company estimates the fair value of each foreign exchange forward contract by using a present value of expected cash flows model. This model calculates the difference between the current market forward price and the contracted forward price for each foreign exchange contract and applies the difference in the rates to each outstanding contract. Valuations for all derivatives fall within Level 2 of the GAAP valuation hierarchy. Derivatives may give rise to credit risks from the possible non-performance by counterparties. Credit risk is generally limited to the fair value of those contracts that are favorable to us. The Company has limited its credit risk by entering into derivative transactions only with highly-rated global financial institutions, limiting the amount of credit exposure with any one financial institution and conducting ongoing evaluation of the creditworthiness of the financial institutions with which the Company does business. 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 of the GAAP Valuation hierarchy.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (In thousands, except per share amounts) Numerator: Net income (loss) from continuing operations $ (132 ) $ (20,784 ) $ 5,237 $ (21,887 ) Net income (loss) attributable to noncontrolling interests 24 20 16 35 Net income (loss) attributable to Ciber, Inc. from continuing operations (156 ) (20,804 ) 5,221 (21,922 ) Loss from discontinued operations, net of income tax (200 ) (47 ) (258 ) (477 ) Net income (loss) attributable to Ciber, Inc. $ (356 ) $ (20,851 ) $ 4,963 $ (22,399 ) Denominator: Basic weighted average shares outstanding 79,206 78,121 78,938 77,291 Dilutive effect of employee stock plans — — 787 — Diluted weighted average shares outstanding 79,206 78,121 79,725 77,291 Basic and diluted earnings (loss) per share attributable to Ciber, Inc.: Continuing operations $ — $ (0.27 ) $ 0.07 $ (0.28 ) Discontinued operations — — (0.01 ) (0.01 ) Basic and diluted earnings (loss) per share attributable to Ciber, Inc. $ — $ (0.27 ) $ 0.06 $ (0.29 ) Anti-dilutive securities omitted from the calculation 4,141 3,738 3,137 3,492 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, 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. As of September 30, 2015 , the Company's goodwill was not considered to be at risk of impairment. The changes in the carrying amount of goodwill during the nine months ended September 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 (8,279 ) — (8,279 ) Balance at September 30, 2015 $ 125,627 $ 133,681 $ 259,308

Borrowings

Borrowings	9 Months Ended
	Sep. 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 $50.3 million at September 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 September 30, 2015 , we had $30.0 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, 2015 , we had $0.6 million of foreign borrowings that were subject to the bank's dominion and are classified as a current liability on our balance sheet. The ABL Facility can be prepaid in whole or in part at any time. The ABL Facility must be repaid to the extent that any borrowings exceed the maximum availability allowed under the ABL Facility. The ABL Facility also includes a number of business covenants, including customary limitations on, among other things, indebtedness, liens, investments, guarantees, mergers, dispositions, acquisitions, liquidations, dissolutions, issuances of securities, payments of dividends, loans and advances, and transactions with affiliates. We were in compliance with all such covenants at September 30, 2015. We are required to be in compliance with a minimum trailing 12-month fixed charge coverage ratio if (i) an event of default has occurred and is continuing, (ii) less than 25% of the ABL Facility is available for borrowing, or (iii) less than $15 million is available for borrowing under the ABL Facility. We must then continue to comply with the minimum trailing 12-month fixed charge coverage ratio until (1) no event of default is continuing and (2) at least 25% of the ABL Facility and a minimum of $15 million have been available for borrowing under the ABL Facility for 30 consecutive days. None of the above scenarios were applicable during the nine months ended September 30, 2015, and as such we were not required to comply with the minimum trailing 12-month fixed charge coverage ratio. As of September 30, 2015, Ciber’s ABL Facility with Wells Fargo Bank, N.A. stated that Wells Fargo Bank, N.A. would take dominion over our U.S. cash and cash receipts and would automatically apply such amounts to the ABL Facility on a daily basis if (i) an event of default has occurred and is continuing, (ii) less than 30% of the ABL Facility or less than $18 million is available for borrowing under the ABL Facility for five consecutive days, or (iii) less than 25% of the ABL Facility or less than $15 million is available for borrowing under the ABL Facility at any time. Wells Fargo would continue to exercise dominion over our U.S. cash and cash receipts until (1) no event of default is continuing and (2) at least 30% of the ABL Facility and a minimum of $18 million have been available for borrowing under the ABL Facility for 30 consecutive days. On October 27, 2015, Ciber amended its ABL Facility with Wells Fargo Bank, N.A. The amendment governs a trigger date under which Wells Fargo will take dominion of Ciber’s U.S. cash and cash receipts and automatically apply such amounts to the ABL Facility on a daily basis. The trigger date is any date of which (a) an event of default has occurred and is continuing or (b) Ciber fails to maintain excess availability of at least the greater of (i) $10 million or (ii) an amount equal to 16 2/3% of the aggregate amount of the commitments at any time. Wells Fargo will continue to exercise dominion over our U.S. cash and cash receipts until (a) no event of default is continuing and (b) excess availability has equaled or exceeded the greater of (i) $10 million or (ii) an amount equal to 16 2/3% of the aggregate amount of the commitments under the ABL Facility for 30 consecutive days.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 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 nine months 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 September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (In thousands) Cross-currency option $ 27 $ — $ (57 ) $ — Foreign currency forward contracts (340 ) 317 1,304 629 Total realized and unrealized gain (loss) on derivatives $ (313 ) $ 317 $ 1,247 $ 629 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 September 30, 2015 : Currency Purchased Forward Currency Sold Forward Maturity Date NOK 25,600,000 EUR 2,690,263 10/30/2015 USD 17,700,000 EUR 15,864,764 10/30/2015 USD 2,200,000 GBP 1,456,857 10/30/2015 EUR 5,750,000 GBP 4,253,793 10/30/2015 AUD 2,900,000 EUR 1,822,180 10/30/2015 EUR 1,900,000 SEK 17,765,950 10/30/2015 INR 494,936,328 USD 7,440,000 10/30/2015 INR 119,670,720 EUR 1,600,000 10/30/2015 Ciber did not have any open cross-currency options as of September 30, 2015 .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (In thousands) Income (loss) from continuing operations before income taxes: U.S. $ (1,200 ) $ (972 ) $ 1,982 $ (2,061 ) Foreign 2,406 (19,348 ) 6,934 (14,626 ) Total $ 1,206 $ (20,320 ) $ 8,916 $ (16,687 ) Income tax expense: U.S. $ 696 $ 1,070 $ 2,037 $ 3,121 Foreign 642 (606 ) 1,642 2,079 Total $ 1,338 $ 464 $ 3,679 $ 5,200 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% . In the current quarter, Ciber settled an ongoing tax audit in one of the foreign jurisdictions where it operates. The outcome of this audit allowed Ciber to release $1.1 million of its uncertain tax position reserve, which is recognized as a tax benefit in the quarter. This tax benefit offset the ongoing accrual of unrelated uncertain tax positions and return to provision true-ups booked during the quarter. The net effect is that the current quarter tax expense is in line with the normal effective rate.

Restructuring Charges

Restructuring Charges	9 Months Ended
	Sep. 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 was substantially 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 nine months ended September 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 499 627 1,126 Non-cash items (205 ) (45 ) (250 ) Cash paid (10,735 ) (1,222 ) (11,957 ) Foreign exchange rate changes (836 ) — (836 ) Restructuring liability, as of September 30, 2015 $ 3,875 $ 560 $ 4,435 Restructuring charges by segment are as follows: Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Plan to Date Total Anticipated Charges (In thousands) North America $ — $ — $ 1,011 $ 1,011 International (158 ) 268 18,099 18,400 Other — 25 339 339 Corporate 627 833 6,144 7,189 Total $ 469 $ 1,126 $ 25,593 $ 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 three 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 nine months ended September 30, 2015 , are as follows: Office Closures (in thousands) Restructuring liability, as of January 1, 2015 $ 1,694 Restructuring charges 81 Non-cash items (1 ) Cash paid (845 ) Foreign exchange rate changes (11 ) Restructuring liability, as of September 30, 2015 $ 918 Restructuring charges by segment are as follows: Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Plan to Date (1) (In thousands) North America $ (7 ) $ (12 ) $ 1,690 International — — 8,851 Corporate (2) 20 93 3,489 Total $ 13 $ 81 $ 14,030 (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. For the three and nine months ended September 30, 2015 , the Company recognized additional lease, contract termination and other related costs of $0.5 million , of which $0.2 million were included in accrued liabilities. These costs represent additional restructuring activities outside of the original restructuring plans.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2015
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, 2015 2014 2015 2014 (In thousands) Revenues: International $ 82,837 $ 105,007 $ 268,819 $ 329,818 North America 110,031 106,300 324,423 314,932 Other 838 706 2,459 1,927 Inter-segment (1,105 ) (707 ) (3,151 ) (2,714 ) Total revenues $ 192,601 $ 211,306 $ 592,550 $ 643,963 Operating income (loss) from continuing operations: International $ 4,556 $ 1,822 $ 16,194 $ 11,877 North America 10,266 10,430 30,649 28,011 Other 48 79 173 212 Corporate expenses (12,225 ) (9,448 ) (34,699 ) (31,123 ) Operating income from continuing operations before amortization and restructuring charges 2,645 2,883 12,317 8,977 Amortization of intangible assets (55 ) (65 ) (162 ) (132 ) Restructuring charges (1,002 ) (21,244 ) (1,738 ) (22,650 ) Total operating income (loss) from continuing operations $ 1,588 $ (18,426 ) $ 10,417 $ (13,805 )

Contingencies

Contingencies	9 Months Ended
	Sep. 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 was under appeal by the plaintiffs. The plaintiffs' appeal was rejected in the third quarter of 2015 and Ciber will pay shareholders as prescribed in the buy-out, which was previously accrued. 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.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“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. ASU 2015-03 was further clarified in August 2015 to include the presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements. 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 Authoritative guidance defines fair value as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. Authoritative guidance also establishes a fair value hierarchy that is intended to increase consistency and comparability in fair value measurements and related disclosures. The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity's pricing based upon its own market assumptions. The fair value hierarchy consists of the following three levels: • Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities. • Level 2 – Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs which are derived principally from or corroborated by observable market data. • Level 3 – Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable. The Company estimates the fair value of each foreign exchange forward contract by using a present value of expected cash flows model. This model calculates the difference between the current market forward price and the contracted forward price for each foreign exchange contract and applies the difference in the rates to each outstanding contract. Valuations for all derivatives fall within Level 2 of the GAAP valuation hierarchy. Derivatives may give rise to credit risks from the possible non-performance by counterparties. Credit risk is generally limited to the fair value of those contracts that are favorable to us. The Company has limited its credit risk by entering into derivative transactions only with highly-rated global financial institutions, limiting the amount of credit exposure with any one financial institution and conducting ongoing evaluation of the creditworthiness of the financial institutions with which the Company does business. 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 of the GAAP Valuation hierarchy.

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (In thousands, except per share amounts) Numerator: Net income (loss) from continuing operations $ (132 ) $ (20,784 ) $ 5,237 $ (21,887 ) Net income (loss) attributable to noncontrolling interests 24 20 16 35 Net income (loss) attributable to Ciber, Inc. from continuing operations (156 ) (20,804 ) 5,221 (21,922 ) Loss from discontinued operations, net of income tax (200 ) (47 ) (258 ) (477 ) Net income (loss) attributable to Ciber, Inc. $ (356 ) $ (20,851 ) $ 4,963 $ (22,399 ) Denominator: Basic weighted average shares outstanding 79,206 78,121 78,938 77,291 Dilutive effect of employee stock plans — — 787 — Diluted weighted average shares outstanding 79,206 78,121 79,725 77,291 Basic and diluted earnings (loss) per share attributable to Ciber, Inc.: Continuing operations $ — $ (0.27 ) $ 0.07 $ (0.28 ) Discontinued operations — — (0.01 ) (0.01 ) Basic and diluted earnings (loss) per share attributable to Ciber, Inc. $ — $ (0.27 ) $ 0.06 $ (0.29 ) Anti-dilutive securities omitted from the calculation 4,141 3,738 3,137 3,492

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 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 nine months ended September 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 (8,279 ) — (8,279 ) Balance at September 30, 2015 $ 125,627 $ 133,681 $ 259,308

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (In thousands) Cross-currency option $ 27 $ — $ (57 ) $ — Foreign currency forward contracts (340 ) 317 1,304 629 Total realized and unrealized gain (loss) on derivatives $ (313 ) $ 317 $ 1,247 $ 629
Schedule of Derivative Instruments	he following table summarizes our outstanding foreign currency forward contracts at September 30, 2015 : Currency Purchased Forward Currency Sold Forward Maturity Date NOK 25,600,000 EUR 2,690,263 10/30/2015 USD 17,700,000 EUR 15,864,764 10/30/2015 USD 2,200,000 GBP 1,456,857 10/30/2015 EUR 5,750,000 GBP 4,253,793 10/30/2015 AUD 2,900,000 EUR 1,822,180 10/30/2015 EUR 1,900,000 SEK 17,765,950 10/30/2015 INR 494,936,328 USD 7,440,000 10/30/2015 INR 119,670,720 EUR 1,600,000 10/30/2015

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (In thousands) Income (loss) from continuing operations before income taxes: U.S. $ (1,200 ) $ (972 ) $ 1,982 $ (2,061 ) Foreign 2,406 (19,348 ) 6,934 (14,626 ) Total $ 1,206 $ (20,320 ) $ 8,916 $ (16,687 ) Income tax expense: U.S. $ 696 $ 1,070 $ 2,037 $ 3,121 Foreign 642 (606 ) 1,642 2,079 Total $ 1,338 $ 464 $ 3,679 $ 5,200

Restructuring Charges (Tables)

Restructuring Charges (Tables)	9 Months Ended
	Sep. 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 nine months ended September 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 499 627 1,126 Non-cash items (205 ) (45 ) (250 ) Cash paid (10,735 ) (1,222 ) (11,957 ) Foreign exchange rate changes (836 ) — (836 ) Restructuring liability, as of September 30, 2015 $ 3,875 $ 560 $ 4,435
Schedule of restructuring charges by segment	Restructuring charges by segment are as follows: Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Plan to Date Total Anticipated Charges (In thousands) North America $ — $ — $ 1,011 $ 1,011 International (158 ) 268 18,099 18,400 Other — 25 339 339 Corporate 627 833 6,144 7,189 Total $ 469 $ 1,126 $ 25,593 $ 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 nine months ended September 30, 2015 , are as follows: Office Closures (in thousands) Restructuring liability, as of January 1, 2015 $ 1,694 Restructuring charges 81 Non-cash items (1 ) Cash paid (845 ) Foreign exchange rate changes (11 ) Restructuring liability, as of September 30, 2015 $ 918
Schedule of restructuring charges by segment	Restructuring charges by segment are as follows: Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 Plan to Date (1) (In thousands) North America $ (7 ) $ (12 ) $ 1,690 International — — 8,851 Corporate (2) 20 93 3,489 Total $ 13 $ 81 $ 14,030 (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. For the three and nine months ended September 30, 2015 , the Company recognized additional lease, contract termination and other related costs of $0.5 million , of which $0.2 million were included in accrued liabilities. These costs represent additional restructuring activities outside of the original restructuring plans.

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2015
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, 2015 2014 2015 2014 (In thousands) Revenues: International $ 82,837 $ 105,007 $ 268,819 $ 329,818 North America 110,031 106,300 324,423 314,932 Other 838 706 2,459 1,927 Inter-segment (1,105 ) (707 ) (3,151 ) (2,714 ) Total revenues $ 192,601 $ 211,306 $ 592,550 $ 643,963 Operating income (loss) from continuing operations: International $ 4,556 $ 1,822 $ 16,194 $ 11,877 North America 10,266 10,430 30,649 28,011 Other 48 79 173 212 Corporate expenses (12,225 ) (9,448 ) (34,699 ) (31,123 ) Operating income from continuing operations before amortization and restructuring charges 2,645 2,883 12,317 8,977 Amortization of intangible assets (55 ) (65 ) (162 ) (132 ) Restructuring charges (1,002 ) (21,244 ) (1,738 ) (22,650 ) Total operating income (loss) from continuing operations $ 1,588 $ (18,426 ) $ 10,417 $ (13,805 )

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	Aug. 10, 2015	Jul. 01, 2015	Jun. 24, 2015	Jan. 26, 2015	Jun. 30, 2013	Jun. 30, 2015	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Future cash payments to purchase noncontrolling interest					$ 7,300
Purchase of noncontrolling interest						$ 5,000	$ 700	$ 800	$ 4,991	$ 0
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance Based Restricted Share Units (in shares)	5,000	47,550	69,558	79,761
Performance Shares | Common Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Potential vesting common stock (shares)									605,605

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net Income (Loss) Attributable to Parent [Abstract]
Net income (loss) from continuing operations	$ (132)	$ (20,784)	$ 5,237	$ (21,887)
Net income (loss) attributable to noncontrolling interests	24	20	16	35
Net income (loss) attributable to Ciber, Inc. from continuing operations	(156)	(20,804)	5,221	(21,922)
Loss from discontinued operations, net of income tax	(200)	(47)	(258)	(477)
NET EARNINGS (LOSS) ATTRIBUTABLE TO CIBER, INC.	$ (356)	$ (20,851)	$ 4,963	$ (22,399)
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Basic weighted average shares outstanding (in shares)	79,206	78,121	78,938	77,291
Dilutive effect of employee stock plans (in shares)	0	0	787	0
Diluted weighted average shares outstanding (in shares)	79,206	78,121	79,725	77,291
Continuing operations (in dollars per share)	$ 0	$ (0.27)	$ 0.07	$ (0.28)
Discontinued operations (in dollars per share)	0	0	(0.01)	(0.01)
Basic and diluted earnings (loss) per share attributable to Ciber, Inc. (in dollars per share)	$ 0	$ (0.27)	$ 0.06	$ (0.29)
Anti-dilutive securities omitted from the calculation (in shares)	4,141	3,738	3,137	3,492

Goodwill (Details)

Goodwill (Details)	6 Months Ended
	Jun. 30, 2015
Fair value assumptions
Annual average revenue growth rate (percent)	3.00%
Projected growth rates after discrete forecast period (percent)	3.00%
Discrete forecast period (in years)	5 years
Control premium (percent)	30.00%
International
Fair value assumptions
Weighted average cost of capital (percent)	16.00%
Enterprise value/EBITDA multiples, public company method	8
Enterprise value/EBITDA multiples, guideline transaction method	13
Percentage of excess of fair value of goodwill over carrying value (percent)	13.00%
North America
Fair value assumptions
Weighted average cost of capital (percent)	15.00%
Enterprise value/EBITDA multiples, public company method	6
Enterprise value/EBITDA multiples, guideline transaction method	8
Percentage of excess of fair value of goodwill over carrying value (percent)	89.00%

Goodwill - Carrying Amount of G

Goodwill - Carrying Amount of Goodwill (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Changes in the carrying amount of goodwill
Balance at January 1, 2015	$ 267,587
Effect of foreign exchange rate changes	(8,279)
Balance at September 30, 2015	259,308
International
Changes in the carrying amount of goodwill
Balance at January 1, 2015	133,906
Effect of foreign exchange rate changes	(8,279)
Balance at September 30, 2015	125,627
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 September 30, 2015	$ 133,681

Borrowings (Details)

Borrowings (Details) - USD ($)	Oct. 27, 2015	Sep. 30, 2015
Borrowings
Foreign borrowings that were subject to the bank's dominion		$ 600,000
Wells Fargo Bank, N.A. | ABL Facility
Borrowings
Maximum borrowing capacity		60,000,000
Current borrowing base		50,300,000
Amount outstanding		$ 30,000,000
Maximum percent available for borrowing for initial 12-month fixed charge coverage ratio (percent)		25.00%
Maximum amount available for borrowing for initial 12-month fixed charge coverage ratio		$ 15,000,000
Minimum percent available for borrowing for continuing compliance with 12-month fixed charge coverage ratio (percent)		25.00%
Minimum amount available for borrowing for continuing compliance with 12-month fixed charge coverage ratio		$ 15,000,000
Continuing compliance requirement for 12-month fixed charge coverage ratio (days)		30 days
Maximum percent available for borrowing for lender dominion over U.S. cash and cash receipts for 5 consecutive days (percent)		30.00%
Maximum amount available for borrowing for lender dominion over U.S. cash and cash receipts for 5 consecutive days		$ 18,000,000
Maximum percent available for borrowing for lender dominion over U.S. cash and cash receipts (percent)		25.00%
Maximum amount available for borrowing for lender dominion over U.S. cash and cash receipts		$ 15,000,000
Minimum percent available for borrowing for lender dominion over U.S. cash and cash receipts for continuing compliance		30.00%
Minimum amount available for borrowing for lender dominion over U.S. cash and cash receipts for continuing compliance		$ 18,000,000
Continuing compliance period requirement for lender dominion over U.S. cash and cash receipts (days)		30 days
Subsequent Event | Wells Fargo Bank, N.A. | ABL Facility
Borrowings
Minimum amount of excess availability for trigger date to occur	$ 10,000,000
Percent of commitments for trigger date to occur (percent)	16.666%
Minimum amount of excess availability for trigger date to occur, continuing compliance	$ 10,000,000
Percent of commitments for trigger date to occur, continuing compliance (percent)	16.666%
Continuing compliance period requirement for trigger date (days)	30 days

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) - Not Designated as Hedging Instrument	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Minimum | Foreign currency forward contracts
Derivative [Line Items]
Derivative contract term (months)	1 month	1 month
Minimum | Cross-currency option
Derivative [Line Items]
Derivative contract term (months)	1 month	1 month
Maximum | Foreign currency forward contracts
Derivative [Line Items]
Derivative contract term (months)	3 months	3 months
Maximum | Cross-currency option
Derivative [Line Items]
Derivative contract term (months)	3 months	3 months

Financial Instruments Realized

Financial Instruments Realized and unrealized gains (losses) (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative [Line Items]
Realized and unrealized gain (loss) on derivatives	$ (313)	$ 317	$ 1,247	$ 629
Cross-currency option
Derivative [Line Items]
Realized and unrealized gain (loss) on derivatives	27	0	(57)	0
Foreign currency forward contracts
Derivative [Line Items]
Realized and unrealized gain (loss) on derivatives	$ (340)	$ 317	$ 1,304	$ 629

Financial Instruments Foreign c

Financial Instruments Foreign currency forward contracts (Details) - Sep. 30, 2015 - Not Designated as Hedging Instrument - Forward Contracts	GBP (£)	SEK	AUD	EUR (€)	INR (₨)	NOK	USD ($)
EUR/NOK | Currency Purchased Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | NOK						NOK 25,600,000
EUR/NOK | Currency Sold Forward
Derivative [Line Items]
Outstanding foreign currency forward contract				€ 2,690,263
EUR/USD 1 | Currency Purchased Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | $							$ 17,700,000
EUR/USD 1 | Currency Sold Forward
Derivative [Line Items]
Outstanding foreign currency forward contract				15,864,764
USD/GPB | Currency Purchased Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | $							2,200,000
USD/GPB | Currency Sold Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | £	£ 1,456,857
EUR/GBP | Currency Purchased Forward
Derivative [Line Items]
Outstanding foreign currency forward contract				5,750,000
EUR/GBP | Currency Sold Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | £	£ 4,253,793
EUR/AUD | Currency Purchased Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | AUD			AUD 2,900,000
EUR/AUD | Currency Sold Forward
Derivative [Line Items]
Outstanding foreign currency forward contract				1,822,180
SEK/EUR | Currency Purchased Forward
Derivative [Line Items]
Outstanding foreign currency forward contract				1,900,000
SEK/EUR | Currency Sold Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | SEK		SEK 17,765,950
USD/INR | Currency Purchased Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | ₨					₨ 494,936,328
USD/INR | Currency Sold Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | $							$ 7,440,000
EUR/INR | Currency Purchased Forward
Derivative [Line Items]
Outstanding foreign currency forward contract | ₨					₨ 119,670,720
EUR/INR | Currency Sold Forward
Derivative [Line Items]
Outstanding foreign currency forward contract				€ 1,600,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income (loss) from continuing operations before income taxes:
U.S.	$ (1,200)	$ (972)	$ 1,982	$ (2,061)
Foreign	2,406	(19,348)	6,934	(14,626)
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	1,206	(20,320)	8,916	(16,687)
Income tax expense:
U.S.	696	1,070	2,037	3,121
Foreign	642	(606)	1,642	2,079
Total	1,338	$ 464	$ 3,679	$ 5,200
Income Taxes
Decrease in uncertain tax position reserve	$ 1,100
Minimum
Income Taxes
Statutory rate on foreign tax expense (percent)			21.00%
Maximum
Income Taxes
Statutory rate on foreign tax expense (percent)			35.00%

Restructuring Charges - Narrati

Restructuring Charges - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)employee	Sep. 30, 2014USD ($)
Restructuring Charges
Restructuring charge	$ 1,002	$ 21,244	$ 1,738	$ 22,650
2014 Plan
Restructuring Charges
Expected positions impacted by 2014 Plan (people) | employee			280
Total Anticipated Charges	26,939		$ 26,939
Restructuring charge	469		1,126
Employee Severance and Termination | 2014 Plan
Restructuring Charges
Total Anticipated Charges	20,000		20,000
Restructuring charge			499
Professional Fees, Office Closures and Other | 2014 Plan
Restructuring Charges
Total Anticipated Charges	7,000		7,000
Restructuring charge			627
Contract Termination
Restructuring Charges
Restructuring charge	500		500
Contract Termination | Accrued Liabilities
Restructuring Charges
Restructuring charge	$ 200		$ 200

Restructuring Charges - Changes

Restructuring Charges - Changes in Restructuring Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge	$ 1,002	$ 21,244	$ 1,738	$ 22,650
2014 Plan
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring liability, as of January 1, 2015			16,352
Restructuring charge	469		1,126
Non-cash items			(250)
Cash paid			(11,957)
Foreign exchange rate changes			(836)
Restructuring liability, as of September 30, 2015	4,435		4,435
2014 Plan | Employee Severance and Termination
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring liability, as of January 1, 2015			15,152
Restructuring charge			499
Non-cash items			(205)
Cash paid			(10,735)
Foreign exchange rate changes			(836)
Restructuring liability, as of September 30, 2015	3,875		3,875
2014 Plan | Professional Fees, Office Closures and Other
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring liability, as of January 1, 2015			1,200
Restructuring charge			627
Non-cash items			(45)
Cash paid			(1,222)
Foreign exchange rate changes			0
Restructuring liability, as of September 30, 2015	560		560
2012 Plan
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring charge	13		81
2012 Plan | Office Closures
Changes in restructuring liabilities, recorded in other accrued expenses
Restructuring liability, as of January 1, 2015			1,694
Restructuring charge			81
Non-cash items			(1)
Cash paid			(845)
Foreign exchange rate changes			(11)
Restructuring liability, as of September 30, 2015	$ 918		$ 918

Restructuring Charges - By Segm

Restructuring Charges - By Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Restructuring Charges
Restructuring charge	$ 1,002	$ 21,244	$ 1,738	$ 22,650
2014 Plan
Restructuring Charges
Restructuring charge	469		1,126
Plan to Date	25,593		25,593
Total Anticipated Charges	26,939		26,939
2014 Plan | Other
Restructuring Charges
Restructuring charge	0		25
Plan to Date	339		339
Total Anticipated Charges	339		339
2014 Plan | Corporate expenses
Restructuring Charges
Restructuring charge	627		833
Plan to Date	6,144		6,144
Total Anticipated Charges	7,189		7,189
2014 Plan | North America
Restructuring Charges
Restructuring charge	0		0
Plan to Date	1,011		1,011
Total Anticipated Charges	1,011		1,011
2014 Plan | International
Restructuring Charges
Restructuring charge	(158)		268
Plan to Date	18,099		18,099
Total Anticipated Charges	18,400		18,400
2012 Plan
Restructuring Charges
Restructuring charge	13		81
Plan to Date	14,030		14,030
2012 Plan | Corporate expenses
Restructuring Charges
Restructuring charge	20		93
Plan to Date	3,489		3,489
2012 Plan | North America
Restructuring Charges
Restructuring charge	(7)		(12)
Plan to Date	1,690		1,690
2012 Plan | International
Restructuring Charges
Restructuring charge	0		0
Plan to Date	$ 8,851		$ 8,851

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Information
Total revenues	$ 192,601	$ 211,306	$ 592,550	$ 643,963
Amortization of intangible assets	(55)	(65)	(162)	(132)
Restructuring charges	(1,002)	(21,244)	(1,738)	(22,650)
Operating income (loss) from continuing operations	1,588	(18,426)	10,417	(13,805)
Operating segment | International
Segment Information
Total revenues	82,837	105,007	268,819	329,818
Operating income (loss) from continuing operations	4,556	1,822	16,194	11,877
Operating segment | North America
Segment Information
Total revenues	110,031	106,300	324,423	314,932
Operating income (loss) from continuing operations	10,266	10,430	30,649	28,011
Other
Segment Information
Total revenues	838	706	2,459	1,927
Operating income (loss) from continuing operations	48	79	173	212
Inter-segment
Segment Information
Total revenues	(1,105)	(707)	(3,151)	(2,714)
Corporate expenses
Segment Information
Operating income (loss) from continuing operations	(12,225)	(9,448)	(34,699)	(31,123)
Corporate expenses and operating segments
Segment Information
Operating income (loss) from continuing operations	2,645	2,883	12,317	8,977
Segment reconciling items
Segment Information
Amortization of intangible assets	(55)	(65)	(162)	(132)
Restructuring charges	$ (1,002)	$ (21,244)	$ (1,738)	$ (22,650)

Contingencies (Details)

Contingencies (Details) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
Pennsylvania Turnpike Commission. v. Ciber, Inc. | Pending Litigation
Loss Contingencies [Line Items]
Damages sought	$ 38