CMTSU Liquidation (CBRI) 10-Q 29 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 21, 2013
Document and Entity Information
Entity Registrant Name	CIBER INC
Entity Central Index Key	918581
Document Type	10-Q
Document Period End Date	30-Sep-13
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		75,448,076
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
REVENUES
Consulting services	$202,780	$200,211	$620,606	$613,058
Other revenue	12,277	11,005	34,387	33,002
Total revenues	215,057	211,216	654,993	646,060
OPERATING EXPENSES
Cost of consulting services	153,597	151,671	469,611	459,983
Cost of other revenue	7,398	6,125	20,056	19,817
Selling, general and administrative	53,531	48,966	154,021	149,737
Amortization of intangible assets		157		482
Restructuring charges	14,000		14,953
Total operating expenses	228,526	206,919	658,641	630,019
OPERATING INCOME (LOSS) FROM CONTINUING OPERATIONS	-13,469	4,297	-3,648	16,041
Interest income	208	109	700	495
Interest expense	-450	-1,096	-1,970	-5,163
Other expense, net	-264	-614	-89	-549
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	-13,975	2,696	-5,007	10,824
Income tax expense (benefit)	-462	2,501	4,122	8,921
NET INCOME (LOSS) FROM CONTINUING OPERATIONS	-13,513	195	-9,129	1,903
Loss from discontinued operations, net of income tax	-952	-9,510	-5,489	-9,890
CONSOLIDATED NET LOSS	-14,465	-9,315	-14,618	-7,987
Net income attributable to noncontrolling interests	4	134	4	400
NET LOSS ATTRIBUTABLE TO CIBER, INC.	($14,469)	($9,449)	($14,622)	($8,387)
Basic and diluted earnings (loss) per share attributable to Ciber, Inc.:
Continuing operations (in dollars per share)	($0.18)		($0.12)	$0.02
Discontinued operations (in dollars per share)	($0.01)	($0.13)	($0.08)	($0.13)
Basic and diluted loss per share attributable to Ciber, Inc.	($0.19)	($0.13)	($0.20)	($0.11)
Weighted average shares outstanding:
Basic (in shares)	75,070	73,276	74,611	73,008
Diluted (in shares)	75,070	73,647	74,611	73,498

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Consolidated Statements of Comprehensive Income (Loss)
Consolidated net loss	($14,465)	($9,315)	($14,618)	($7,987)
Foreign currency translation adjustments	7,104	8,216	-834	4,811
Comprehensive loss	-7,361	-1,099	-15,452	-3,176
Comprehensive income attributable to noncontrolling interests	4	134	4	400
Comprehensive loss attributable to Ciber, Inc.	($7,365)	($1,233)	($15,456)	($3,576)

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$32,890	$58,849
Accounts receivable, net of allowances of $1,567 and $1,752, respectively	194,660	200,257
Prepaid expenses and other current assets	23,324	24,054
Total current assets	250,874	283,160
Property and equipment, net of accumulated depreciation of $50,069 and $47,859, respectively	13,048	13,683
Goodwill	278,815	276,599
Other assets	6,679	7,029
TOTAL ASSETS	549,416	580,471
Current liabilities:
Current portion of long-term debt	3,236	6,337
Accounts payable	25,642	30,775
Accrued compensation and related liabilities	56,805	68,900
Deferred revenue	22,232	21,872
Income taxes payable	1,157	4,331
Other accrued expenses and liabilities	44,694	45,477
Total current liabilities	153,766	177,692
Long-term debt	14,385	19,790
Deferred income taxes	24,021	21,848
Other long-term liabilities	10,720	2,188
Total liabilities	202,892	221,518
Commitments and contingencies
Ciber, Inc. shareholders' equity:
Preferred stock, $0.01 par value, 1,000 shares authorized, no shares issued
Common stock, $0.01 par value, 100,000 shares authorized, 75,457 and 74,487 shares issued, respectively	755	745
Treasury stock, at cost, 96 and 708 shares, respectively	-324	-4,057
Additional paid-in capital	340,267	337,639
Retained earnings	5,914	24,032
Accumulated other comprehensive income (loss)	-626	208
Total Ciber, Inc. shareholders' equity	345,986	358,567
Noncontrolling interests	538	386
Total equity	346,524	358,953
TOTAL LIABILITIES AND EQUITY	$549,416	$580,471

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Per Share data, unless otherwise specified
Consolidated Balance Sheets
Accounts receivable, allowances (in dollars)	$1,567	$1,752
Property and equipment, accumulated depreciation (in dollars)	$50,069	$47,859
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	100,000	100,000
Common stock, shares issued	75,457	74,487
Treasury stock, shares	96	708

Consolidated_Statement_of_Chan

Consolidated Statement of Changes in Equity (USD $)	Total	Total Ciber, Inc. Shareholders' Equity	Common Stock	Treasury Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interests
In Thousands, unless otherwise specified
BALANCES at Dec. 31, 2012	$358,953	$358,567	$745	($4,057)	$337,639	$24,032	$208	$386
BALANCES (in shares) at Dec. 31, 2012			74,487	-708
Increase (Decrease) in Stockholders' Equity
Consolidated net loss	-14,618	-14,622				-14,622		4
Foreign currency translation	-834	-834					-834
Change in noncontrolling interest	-6,607	-6,755			-6,755			148
Shares issued under employee share plans, net	661	661	10	3,733	414	-3,496
Shares issued under employee share plans, net (in shares)			970	612
Share-based compensation	8,969	8,969			8,969
BALANCES at Sep. 30, 2013	$346,524	$345,986	$755	($324)	$340,267	$5,914	($626)	$538
BALANCES (in shares) at Sep. 30, 2013			75,457	-96

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Consolidated net loss	($14,618)	($7,987)
Adjustments to reconcile consolidated net loss to net cash used in operating activities:
Loss from discontinued operations	5,489	9,890
Depreciation	4,396	5,739
Amortization of intangible assets		482
Deferred income tax expense	2,429	3,699
Provision for (recovery on) doubtful receivables	680	-192
Share-based compensation expense	8,969	4,534
Amortization of debt costs	656	2,385
Other, net	340	630
Changes in operating assets and liabilities:
Accounts receivable	-392	-30,186
Other current and long-term assets	-694	-3,773
Accounts payable	-5,105	-6,629
Accrued compensation and related liabilities	-11,436	-1,629
Other current and long-term liabilities	8,527	-8,102
Income taxes payable/refundable	-3,632	-1,618
Cash used in operating activities - continuing operations	-4,391	-32,757
Cash used in operating activities - discontinued operations	-2,865	-2,361
Cash used in operating activities	-7,256	-35,118
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment, net	-4,079	-2,574
Cash used in investing activities - continuing operations	-4,079	-2,574
Cash provided by (used in) investing activities - discontinued operations	-313	30,076
Cash provided by (used in) investing activities	-4,392	27,502
CASH FLOWS FROM FINANCING ACTIVITIES
Borrowings on long-term debt	234,022	269,633
Payments on long-term debt	-242,572	-294,698
Employee stock purchases and options exercised	1,949	1,157
Credit facility fees paid		-3,547
Payment of initial fair value of acquisition-related contingent consideration	-3,428
Other, net	-1,380
Cash used in financing activities - continuing operations	-11,409	-27,455
Effect of foreign exchange rate changes on cash and cash equivalents	-2,902	2,532
Net decrease in cash and cash equivalents	-25,959	-32,539
Cash and cash equivalents, beginning of period	58,849	65,567
Cash and cash equivalents, end of period	$32,890	$33,028

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Basis of Presentation
Basis of Presentation	(1)  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, 2012, 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.
	Recently Issued Accounting Pronouncements — In March 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2013-05, Foreign Currency Matters (Topic 830)-Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity, (“ASU 2013-05”).  This amendment clarifies the applicable guidance for the release of cumulative translation adjustment into net earnings. When an entity ceases to have a controlling financial interest in a subsidiary or group of assets within a foreign entity, the entity is required to apply the guidance in FASB Accounting Standards Codification Topic 830-30 to release any related cumulative translation adjustment into net earnings.  ASU 2013-05 is effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2013.  The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.
	In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists, (“ASU 2013-11”).  The objective of this update is to eliminate the diversity in practice in the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss or a tax credit carryforward exists.  The amendments in this update require an entity to present an unrecognized tax benefit in the financial statements as a reduction to a deferred tax asset for those instances described above, except in certain situations discussed in the update.  ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013.  The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.
	Fair Value — The carrying value of the outstanding borrowings under the ABL Facility, as defined in Note 5, approximates its fair value as (1) it is based on a variable rate that changes based on market conditions and (2) the margin applied to the variable rate is based on Ciber’s credit risk, which has not changed since entering into the facility in May 2012.  If Ciber’s credit risk were to change, we would estimate the fair value of our borrowings using a discounted cash flow analysis based on current rates expected to be available from the lender for similar types of debt.  The inputs used to establish the fair value of the Credit Agreement 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.  Within our goodwill impairment analysis, as discussed in Note 4, the discounted cash flow method (income approach) and market approach incorporates various level 3 inputs including projected revenue growth rates, earnings margins, and the present value, based on the discount rate and terminal growth rate, of forecasted cash flows.  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.
	Acquisition Consideration —  On May 31, 2013, we paid $7.1 million for the final amount of the previously agreed to deferred consideration related to our 2010 acquisition of Segmenta A/S in Denmark.
	Noncontrolling interests  — 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.  The payments are scheduled to occur in the fourth quarter of 2013 and 2014, and the second quarter of 2015.  Effective with the date of entering into this agreement, we derecognized the previously recorded noncontrolling interests relating to this subsidiary and recorded a liability for the present value of future cash payments on our consolidated balance sheet.  We recorded the excess of the present value of future cash payments over the book value of noncontrolling interests as a reduction to Ciber, Inc. shareholders’ equity.

Discontinued_Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2013
Discontinued Operations
Discontinued Operations	(2) Discontinued Operations
	2013 — During the second quarter of 2013, we closed down our Russian operations and met the criteria for this business to be reported as a discontinued operation.  Accordingly, the operations and cash flows were removed from our consolidated operating results.
	2012 — On March 9, 2012, we sold substantially all of the assets and certain liabilities of our Federal division.  Also, on October 15, 2012, we sold certain contracts and related property and equipment and certain other assets associated with our information technology outsourcing practice.  Effective with meeting the discontinued operations criteria, the operations and cash flows of these sold businesses were removed from our consolidated operating results.
	The following table summarizes the operating results of the discontinued operations during the three and nine months ended September 30, 2013 and 2012.
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	Total revenues	$	—		$	21,348		$	5,424		$	82,165
	Operating expenses	952			23,345			10,731			84,467
	Operating loss from discontinued operations	(952		)	(1,997		)	(5,307		)	(2,302		)
	Interest and other expense	—			—			—			90
	Loss from discontinued operations before income taxes	(952		)	(1,997		)	(5,307		)	(2,392		)
	Income tax expense	—			202			230			907
	Loss from discontinued operations, net of taxes	(952		)	(2,199		)	(5,537		)	(3,299		)
	Loss on sale	—			(8,361		)	48			(7,441		)
	Income tax benefit	—			(1,050		)	—			(850		)
	Loss on sale, net of income taxes	—			(7,311		)	48			(6,591		)
	Total loss from discontinued operations, net of income taxes	$	(952	)	$	(9,510	)	$	(5,489	)	$	(9,890	)

Earnings_Loss_Per_Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2013
Earnings (Loss) Per Share
Earnings (Loss) Per Share	(3) Earnings (Loss) Per Share
	Our computation of earnings (loss) per share — basic and diluted is as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands, except per share amounts)
	Numerator:
	Net income (loss) from continuing operations	$	(13,513	)	$	195		$	(9,129	)	$	1,903
	Net income attributable to noncontrolling interests	4			134			4			400
	Net income (loss) attributable to Ciber, Inc. from continuing operations	(13,517		)	61			(9,133		)	1,503
	Loss from discontinued operations, net of income tax	(952		)	(9,510		)	(5,489		)	(9,890		)
	Net loss attributable to Ciber, Inc.	$	(14,469	)	$	(9,449	)	$	(14,622	)	$	(8,387	)
	Denominator:
	Basic weighted average shares outstanding	75,070			73,276			74,611			73,008
	Dilutive effect of employee stock plans	—			371			—			490
	Diluted weighted average shares outstanding	75,070			73,647			74,611			73,498
	Basic and diluted earnings (loss) per share attributable to Ciber, Inc.:
	Continuing operations	$	(0.18	)	$	—		$	(0.12	)	$	0.02
	Discontinued operations	(0.01		)	(0.13		)	(0.08		)	(0.13		)
	Basic and diluted loss per share attributable to Ciber, Inc.	$	(0.19	)	$	(0.13	)	$	(0.20	)	$	(0.11	)
	Anti-dilutive securities omitted from the calculation	6,541			8,103			6,088			8,217
	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, 2013
Goodwill
Goodwill	(4) Goodwill
	We perform our annual impairment analysis of goodwill as of June 30 each year or more often if there are indicators of impairment present.  We test each of our reporting units for goodwill impairment.  Our reporting units are the same as our operating divisions and reportable segments.  The goodwill impairment test requires a two-step process.  The first step consists of comparing the estimated fair value of each reporting unit with its carrying amount, including goodwill.  If the estimated fair value of a reporting unit exceeds its carrying value, then it is not considered impaired and no further analysis is required.  If step one indicates that the estimated fair value of a reporting unit is less than its carrying value, then impairment potentially exists and the second step is performed to measure the amount of goodwill impairment.  Goodwill impairment exists when the estimated implied fair value of a reporting unit’s goodwill is less than its carrying value.
	We compared the carrying values of our International and North America reporting units to their estimated fair values at June 30, 2013.  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 4%.  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 13.0% and 14.5% 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/revenue multiples of 0.3 and 0.35, respectively, and enterprise value/EBITDA multiples of 5.5 and 5, respectively, in order to value each of our reporting units under the market approach.  In addition, the fair value under the market approach included a control premium of 35%.  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, 2013, we estimated that the fair values for our International and North America reporting units exceeded their carrying amounts by 16% and 19%, respectively, thus no impairment was indicated.  We have updated our cash flow forecasts and our other assumptions used to calculate the estimated fair value of our reporting units to account for our beliefs and expectations of the current business environment.  While we believe our estimates are appropriate based on our view of current business trends, no assurance can be provided that impairment charges will not be required in the future.
	The changes in the carrying amount of goodwill during the nine months ended September 30, 2013, were as follows:
		International		North America		Total
		(In thousands)
	Balance at January 1, 2013	$	142,918	$	133,681	$	276,599
	Effect of foreign exchange rate changes	1,460		—		1,460
	Other	756		—		756
	Balance at September 30, 2013	$	145,134	$	133,681	$	278,815

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2013
Borrowings
Borrowings	(5) Borrowings
	On May 7, 2012, we entered into a Credit Agreement  (the “Credit Agreement”) with Wells Fargo Bank, N.A.  The Credit Agreement initially provided for (1) an asset-based revolving line of credit of up to $60 million (the “ABL Facility”), with the amount available for borrowing at any time under such line of credit determined according to a borrowing base valuation of eligible account receivables (the borrowing base was $50.5 million at September 30, 2013), and (2) a $7.5 million term loan (the “Term Loan”).  On March 29, 2013, we used funds available under the ABL Facility to pay down the Term Loan in full and therefore, as of September 30, 2013, only the ABL Facility was outstanding.  Because the Term Loan was paid off, we are no longer required to comply with any specific financial covenants.  The ABL Facility provides for borrowings in the United States, the Netherlands, the United Kingdom and Germany and matures on May 7, 2017.  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, 2013, we had $3.2 million of foreign borrowings that were subject to the bank’s dominion and are classified as a current liability on our balance sheet.  As of September 30, 2013, we had a total of $17.6 million outstanding under the ABL Facility.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2013
Income Taxes
Income Taxes	(6) Income Taxes
	Current period U.S. and foreign income (loss) before income taxes as well as income tax expense (benefit) were as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	Income (loss) from continuing operations before income taxes:
	U.S.	$	(5,667	)	$	(358	)	$	(3,672	)	$	(7,714	)
	Foreign	(8,308		)	3,054			(1,335		)	18,538
	Total	$	(13,975	)	$	2,696		$	(5,007	)	$	10,824
	Income tax expense (benefit):
	U.S.	$	550		$	1,509		$	2,930		$	4,296
	Foreign	(1,012		)	992			1,192			4,625
	Total	$	(462	)	$	2,501		$	4,122		$	8,921
	Due to our history of domestic losses, in 2011 we recorded 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 23% to 33%.  The reduction of foreign pre-tax income from continuing operations from 2012 to 2013 is related to an overall decrease in profitability of the business, including the impact of restructuring costs, and the implementation of new transfer pricing practices.  The foreign tax expense through the third quarter of 2013 is primarily a result of the mix of income and losses across jurisdictions including losses in certain countries where no tax benefit can be recognized due to full valuation allowances.

Restructuring_Charges

Restructuring Charges	9 Months Ended
	Sep. 30, 2013
Restructuring Charges
Restructuring Charges	(7) Restructuring Charges
	On July 30, 2013, we approved a restructuring plan primarily focused on our International operations (“the 2013 Plan”).  The goal of the 2013 Plan is to improve utilization, strategically engage our lower-cost off-shore and near-shore resources, and centralize management of administrative functions in key markets to leverage shared services functions.  We expect the restructuring to impact approximately 220 employees.  The 2013 Plan began in the third quarter of 2013 and is expected to be completed in the first half of 2014.  We estimate the total amount of the restructuring charges for the 2013 Plan will be approximately $13 million (of which approximately $12 million has been incurred to date), substantially all of which will be settled in cash.  The charges associated with the 2013 Plan are substantially all related to personnel severance and related employee benefit costs.
	The changes in our 2013 Plan restructuring liabilities, which are recorded in other accrued expenses, during the three months ended September 30, 2013 are as follows:
		2013 Plan
		(In thousands)
	Restructuring liability, as of July 1, 2013	$	—
	Restructuring charges	11,786
	Non-cash items	(137		)
	Cash paid	(1,865		)
	Foreign exchange rate changes	187
	Restructuring liability, as of September 30, 2013	$	9,971
	Restructuring charges by segment are as follows:
		Three Months			Total
		Ended			Anticipated
		September 30,			Charges
		2013
		(In thousands)
	North America	$	660		$	700
	International	10,484			11,645
	Other	54			55
	Corporate	588			600
	Total	$	11,786		$	13,000
	On November 5, 2012, we approved a company restructuring plan (“the 2012 Plan”).  The restructuring activities commenced in the fourth quarter of 2012 and relate primarily to the consolidation of our real estate footprint, as well as organizational changes designed to simplify business processes, move decision-making closer to the marketplace, and create operating efficiencies.  As of September 30, 2013, all restructuring actions associated with this plan have been completed. Total restructuring charges associated with the 2012 Plan are $11 million, of which approximately $1 million are non-cash charges related to stock compensation and lease-related expenses.  The total restructuring expenses for the 2012 Plan include approximately $7 million related to personnel severance and related benefits primarily in our International segment, and approximately $4 million related to the closure of 17 offices and the consolidation of those locations into other existing Ciber locations, mostly in North America.
	The changes in our restructuring liabilities, which are recorded in other accrued expenses, during the nine months ended September 30, 2013 are as follows:
		Employee			Office Closures			Total
		Severance and
		Termination
		(In thousands)
	Restructuring liability, as of January 1, 2013	$	3,556		$	1,532		$	5,088
	Restructuring charges	411			2,756			3,167
	Non-cash items	—			510			510
	Cash paid	(3,746		)	(1,443		)	(5,189		)
	Foreign exchange rate changes	(75		)	13			(62		)
	Restructuring liability, as of September 30, 2013	$	146		$	3,368		$	3,514
	Restructuring charges by segment are as follows:
		Three Months			Nine Months			Plan to Date (1)
		Ended			Ended
		September 30,			September 30,
		2013			2013
		(In thousands)
	North America	$	262		$	158		$	1,622
	International	161			1,091			6,865
	Corporate (2)	1,791			1,918			2,661
	Total	$	2,214		$	3,167		$	11,148
	(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 estimates, our actual restructuring charges will differ from our current estimates.
	(2) 2012 corporate restructuring charges consist of share-based compensation expenses associated with severance for employees in our International division.  Share-based compensation is not charged to operating divisions, but rather is recorded as part of our corporate expenses.  2013 corporate restructuring charges include costs for administrative facility consolidation.

Segment_Information

Segment Information	9 Months Ended
	Sep. 30, 2013
Segment Information
Segment Information	(8) Segment Information
	The following presents financial information about our reportable segments:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	Revenues:
	International	$	110,879		$	102,227		$	337,489		$	321,740
	North America	104,865			109,346			318,793			325,319
	Other	833			802			2,575			2,309
	Inter-segment	(1,520		)	(1,159		)	(3,864		)	(3,308		)
	Total revenues	$	215,057		$	211,216		$	654,993		$	646,060
	Operating income (loss) from continuing operations:
	International	$	4,577		$	3,890		$	15,528		$	16,798
	North America	8,506			7,825			25,104			22,443
	Other	44			196			162			326
	Corporate expenses	(12,596		)	(7,517		)	(29,489		)	(22,482		)
	Unallocated results of discontinued operations	—			60			—			(562		)
	Earnings before interest, taxes, amortization, and restructuring	531			4,454			11,305			16,523
	Amortization of intangible assets	—			(157		)	—			(482		)
	Restructuring charges	(14,000		)	—			(14,953		)	—
	Total operating income (loss) from continuing operations	$	(13,469	)	$	4,297		$	(3,648	)	$	16,041

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2013
Contingencies
Contingencies	(9) Contingencies
	We are subject to various claims and litigation that are in the ordinary course of business.  The litigation process is inherently uncertain.  Therefore, the outcome of such matters is not predictable.
	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-appointed independent experts have evaluated the consideration and claims of the minority shareholders.  In June 2013, the district court rendered its decision to increase the consideration by an aggregate of €525 thousand.  The minority shareholders have appealed that decision.  If the appellate court upholds an award of additional consideration, such consideration will increase the goodwill associated with the acquisition and we will be liable for that additional consideration as well as the costs associated with these proceedings.  We are unable to predict the outcome of this matter.
	CamSoft, Inc., a Louisiana corporation, claims that it had a role in an alleged joint venture that developed a wireless network for video camera surveillance systems to be deployed to municipal governments.  The lawsuit, 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 includes many of the same parties involved in related litigation in the state court in New Orleans that was concluded in 2009 when Ciber settled the New Orleans suit with the plaintiffs, Active Solutions and Southern Electronics, who are now co-defendants in the current lawsuit and CamSoft’s former alleged joint venturers.  Ciber is vigorously defending the allegations.  The matter is ongoing in the Fifth Circuit Court of Appeals.  We are unable to predict the outcome of this litigation.
	On October 28, 2011, a putative securities class action lawsuit, Weston v. Ciber, Inc. et al., was filed in the United States District Court for the District of Colorado against Ciber, its current Chief Executive Officer David C. Peterschmidt, former Executive Vice President and Chief Financial Officer (“CFO”) Claude J. Pumilia, and former CFO Peter H. Cheesbrough (the “Class Action”). The Class Action purports to have been filed on behalf of all holders of Ciber common stock between December 15, 2010, and August 3, 2011, by alleged stockholder and plaintiff, Burt Weston. The Class Action generally alleges that defendants Ciber, Mr. Peterschmidt, Mr. Pumilia and Mr. Cheesbrough violated Section 10(b) of the Securities Exchange Act of 1934 (“Exchange Act”) and Rule 10b-5 thereunder. Specifically, the complaint alleges that the defendants disseminated or approved alleged false statements concerning the Company’s outlook and forecast for fiscal year 2011 in: (1) the Company’s 8-K filed with the SEC and press conference held with investors on December 15, 2010; (2) the Company’s press release and earnings conference call on February 22, 2011; (3) the Company’s 10-K for fiscal year 2010 filed with the SEC on February 25, 2011; and (4) the Company’s press release, earnings conference call, and Form 10-Q for first quarter 2011 filed with the SEC on May 3, 2011. The complaint also generally alleges that the defendants violated Section 20(a) of the Exchange Act. Specifically, the complaint alleges that the defendants acted as controlling persons of Ciber within the meaning of Section 20(a) of the Exchange Act by reason of their positions with the Company. The Class Action seeks, among other things: (1) an order from the Court declaring the complaint to be a proper class action pursuant to Rule 23 of the Federal Rules of Civil Procedure and certifying plaintiff as a representative of the purported class; (2) awarding plaintiff and the members of the class damages, including interest; (3) awarding plaintiff reasonable costs and attorneys’ fees; and (4) awarding such other relief as the Court may deem just and proper. The Court appointed Mr. Weston and City of Roseville Employees’ Retirement System as lead plaintiffs and the law firms of Robbins, Geller Rudman & Dowd LLP and Robbins Umeda LLP as lead plaintiffs’ counsel on January 31, 2012. Lead plaintiffs filed an amended complaint in early April 2012. The defendants have filed a motion to dismiss, which is currently pending. The Company believes that the Class Action is without merit and intends to defend against it vigorously. We are unable to predict the outcome of this litigation.
	On February 7, 2012, a purported verified shareholder derivative lawsuit, Seni v. Peterschmidt. et al., was filed in the United States District Court for the District of Colorado (the “Derivative Action”) against Messrs. Peterschmidt, Pumilia, and Cheesbrough, and Ciber’s then-current board of directors: Messrs. Bobby G. Stevenson, Jean-Francois Heitz, Paul A. Jacobs, Stephen S. Kurtz, Kurt J. Lauk, Archibald J. McGill, and James C. Spira. Ciber is named as a nominal defendant. The Derivative Action is largely based on the same alleged facts as the Class Action. The complaint in the Derivative Action generally alleges that the individual defendants breached their fiduciary duties of good faith, fair dealing, loyalty, due care, reasonable inquiry, oversight, and supervision by approving the issuance of allegedly false statements that misrepresented material information about the finances and operations of the Company. The Derivative Complaint also alleges that the individual defendants were unjustly enriched as a result of the compensation they received while breaching their fiduciary duties to the Company. The complaint seeks, among other things: (1) damages for losses sustained by the Company as a result of the individual defendants’ breaches; (2) directives to “reform and improve” the company’s governance; (3) restitution to the Company from the individual defendants; (4) an award to plaintiff of reasonable costs and attorneys’ fees; and (5) such other relief as the Court may deem just and proper. On April 30, 2012, the Court granted Ciber’s Motion to Stay Discovery and Vacate the Scheduling Conference and Related Deadlines.  The defendants filed a motion to dismiss, which was granted in March 2013.  Pursuant to the dismissal order, the plaintiffs were allowed to amend the complaint, the defendants then filed a new motion to dismiss, and the matter is ongoing. The Company believes this litigation is without merit and intends to defend against it vigorously. We are unable to predict the outcome of this litigation.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2013
Basis of Presentation
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements — In March 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2013-05, Foreign Currency Matters (Topic 830)-Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity, (“ASU 2013-05”).  This amendment clarifies the applicable guidance for the release of cumulative translation adjustment into net earnings. When an entity ceases to have a controlling financial interest in a subsidiary or group of assets within a foreign entity, the entity is required to apply the guidance in FASB Accounting Standards Codification Topic 830-30 to release any related cumulative translation adjustment into net earnings.  ASU 2013-05 is effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2013.  The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.
	In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists, (“ASU 2013-11”).  The objective of this update is to eliminate the diversity in practice in the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss or a tax credit carryforward exists.  The amendments in this update require an entity to present an unrecognized tax benefit in the financial statements as a reduction to a deferred tax asset for those instances described above, except in certain situations discussed in the update.  ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013.  The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.
Fair Value	Fair Value — The carrying value of the outstanding borrowings under the ABL Facility, as defined in Note 5, approximates its fair value as (1) it is based on a variable rate that changes based on market conditions and (2) the margin applied to the variable rate is based on Ciber’s credit risk, which has not changed since entering into the facility in May 2012.  If Ciber’s credit risk were to change, we would estimate the fair value of our borrowings using a discounted cash flow analysis based on current rates expected to be available from the lender for similar types of debt.  The inputs used to establish the fair value of the Credit Agreement 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.  Within our goodwill impairment analysis, as discussed in Note 4, the discounted cash flow method (income approach) and market approach incorporates various level 3 inputs including projected revenue growth rates, earnings margins, and the present value, based on the discount rate and terminal growth rate, of forecasted cash flows.  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.

Goodwill_Policies

Goodwill (Policies)	9 Months Ended
	Sep. 30, 2013
Goodwill
Goodwill	We perform our annual impairment analysis of goodwill as of June 30 each year or more often if there are indicators of impairment present.  We test each of our reporting units for goodwill impairment.  Our reporting units are the same as our operating divisions and reportable segments.  The goodwill impairment test requires a two-step process.  The first step consists of comparing the estimated fair value of each reporting unit with its carrying amount, including goodwill.  If the estimated fair value of a reporting unit exceeds its carrying value, then it is not considered impaired and no further analysis is required.  If step one indicates that the estimated fair value of a reporting unit is less than its carrying value, then impairment potentially exists and the second step is performed to measure the amount of goodwill impairment.  Goodwill impairment exists when the estimated implied fair value of a reporting unit’s goodwill is less than its carrying value.

Discontinued_Operations_Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2013
Discontinued Operations
Schedule of operating results of the discontinued operations
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	Total revenues	$	—		$	21,348		$	5,424		$	82,165
	Operating expenses	952			23,345			10,731			84,467
	Operating loss from discontinued operations	(952		)	(1,997		)	(5,307		)	(2,302		)
	Interest and other expense	—			—			—			90
	Loss from discontinued operations before income taxes	(952		)	(1,997		)	(5,307		)	(2,392		)
	Income tax expense	—			202			230			907
	Loss from discontinued operations, net of taxes	(952		)	(2,199		)	(5,537		)	(3,299		)
	Loss on sale	—			(8,361		)	48			(7,441		)
	Income tax benefit	—			(1,050		)	—			(850		)
	Loss on sale, net of income taxes	—			(7,311		)	48			(6,591		)
	Total loss from discontinued operations, net of income taxes	$	(952	)	$	(9,510	)	$	(5,489	)	$	(9,890	)

Earnings_Loss_Per_Share_Tables

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings (Loss) Per Share
Schedule of computation of earnings (loss) per share - basic and diluted
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands, except per share amounts)
	Numerator:
	Net income (loss) from continuing operations	$	(13,513	)	$	195		$	(9,129	)	$	1,903
	Net income attributable to noncontrolling interests	4			134			4			400
	Net income (loss) attributable to Ciber, Inc. from continuing operations	(13,517		)	61			(9,133		)	1,503
	Loss from discontinued operations, net of income tax	(952		)	(9,510		)	(5,489		)	(9,890		)
	Net loss attributable to Ciber, Inc.	$	(14,469	)	$	(9,449	)	$	(14,622	)	$	(8,387	)
	Denominator:
	Basic weighted average shares outstanding	75,070			73,276			74,611			73,008
	Dilutive effect of employee stock plans	—			371			—			490
	Diluted weighted average shares outstanding	75,070			73,647			74,611			73,498
	Basic and diluted earnings (loss) per share attributable to Ciber, Inc.:
	Continuing operations	$	(0.18	)	$	—		$	(0.12	)	$	0.02
	Discontinued operations	(0.01		)	(0.13		)	(0.08		)	(0.13		)
	Basic and diluted loss per share attributable to Ciber, Inc.	$	(0.19	)	$	(0.13	)	$	(0.20	)	$	(0.11	)
	Anti-dilutive securities omitted from the calculation	6,541			8,103			6,088			8,217

Goodwill_Tables

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill
Schedule of changes in the carrying amount of goodwill
		International		North America		Total
		(In thousands)
	Balance at January 1, 2013	$	142,918	$	133,681	$	276,599
	Effect of foreign exchange rate changes	1,460		—		1,460
	Other	756		—		756
	Balance at September 30, 2013	$	145,134	$	133,681	$	278,815

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2013
Income Taxes
Schedule of U.S. and foreign income (loss) before income taxes as well as income tax expense (benefit)
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	Income (loss) from continuing operations before income taxes:
	U.S.	$	(5,667	)	$	(358	)	$	(3,672	)	$	(7,714	)
	Foreign	(8,308		)	3,054			(1,335		)	18,538
	Total	$	(13,975	)	$	2,696		$	(5,007	)	$	10,824
	Income tax expense (benefit):
	U.S.	$	550		$	1,509		$	2,930		$	4,296
	Foreign	(1,012		)	992			1,192			4,625
	Total	$	(462	)	$	2,501		$	4,122		$	8,921

Restructuring_Charges_Tables

Restructuring Charges (Tables)	9 Months Ended
	Sep. 30, 2013
2013 Plan
Restructuring Charges
Schedule of changes in the restructuring liabilities, which are recorded in other accrued expenses
		2013 Plan
		(In thousands)
	Restructuring liability, as of July 1, 2013	$	—
	Restructuring charges	11,786
	Non-cash items	(137		)
	Cash paid	(1,865		)
	Foreign exchange rate changes	187
	Restructuring liability, as of September 30, 2013	$	9,971
Schedule of restructuring charges by segment
		Three Months			Total
		Ended			Anticipated
		September 30,			Charges
		2013
		(In thousands)
	North America	$	660		$	700
	International	10,484			11,645
	Other	54			55
	Corporate	588			600
	Total	$	11,786		$	13,000
2012 Plan
Restructuring Charges
Schedule of changes in the restructuring liabilities, which are recorded in other accrued expenses
		Employee			Office Closures			Total
		Severance and
		Termination
		(In thousands)
	Restructuring liability, as of January 1, 2013	$	3,556		$	1,532		$	5,088
	Restructuring charges	411			2,756			3,167
	Non-cash items	—			510			510
	Cash paid	(3,746		)	(1,443		)	(5,189		)
	Foreign exchange rate changes	(75		)	13			(62		)
	Restructuring liability, as of September 30, 2013	$	146		$	3,368		$	3,514
Schedule of restructuring charges by segment
		Three Months			Nine Months			Plan to Date (1)
		Ended			Ended
		September 30,			September 30,
		2013			2013
		(In thousands)
	North America	$	262		$	158		$	1,622
	International	161			1,091			6,865
	Corporate (2)	1,791			1,918			2,661
	Total	$	2,214		$	3,167		$	11,148
	(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 estimates, our actual restructuring charges will differ from our current estimates.
	(2) 2012 corporate restructuring charges consist of share-based compensation expenses associated with severance for employees in our International division.  Share-based compensation is not charged to operating divisions, but rather is recorded as part of our corporate expenses.  2013 corporate restructuring charges include costs for administrative facility consolidation.

Segment_Information_Tables

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Information
Schedule of financial information about reportable segments
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	Revenues:
	International	$	110,879		$	102,227		$	337,489		$	321,740
	North America	104,865			109,346			318,793			325,319
	Other	833			802			2,575			2,309
	Inter-segment	(1,520		)	(1,159		)	(3,864		)	(3,308		)
	Total revenues	$	215,057		$	211,216		$	654,993		$	646,060
	Operating income (loss) from continuing operations:
	International	$	4,577		$	3,890		$	15,528		$	16,798
	North America	8,506			7,825			25,104			22,443
	Other	44			196			162			326
	Corporate expenses	(12,596		)	(7,517		)	(29,489		)	(22,482		)
	Unallocated results of discontinued operations	—			60			—			(562		)
	Earnings before interest, taxes, amortization, and restructuring	531			4,454			11,305			16,523
	Amortization of intangible assets	—			(157		)	—			(482		)
	Restructuring charges	(14,000		)	—			(14,953		)	—
	Total operating income (loss) from continuing operations	$	(13,469	)	$	4,297		$	(3,648	)	$	16,041

Basis_of_Presentation_Details

Basis of Presentation (Details) (Segmenta, USD $)	0 Months Ended
In Millions, unless otherwise specified	31-May-13
Segmenta
Acquisitions
Deferred consideration	$7.10

Basis_of_Presentation_Details_

Basis of Presentation (Details 2) (Foreign Subsidiary, Scenario Forecast, USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
Foreign Subsidiary | Scenario Forecast
Noncontrolling Interest
Future payments to purchase the noncontrolling interests of a foreign subsidiary	$7.30

Discontinued_Operations_Detail

Discontinued Operations (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating results of the discontinued operations included in the consolidated statements of operations
Total loss from discontinued operations, net of income taxes	($952)	($9,510)	($5,489)	($9,890)
Federal division, IT Outsourcing Practice and Russian operations
Operating results of the discontinued operations included in the consolidated statements of operations
Total revenues		21,348	5,424	82,165
Operating expenses	952	23,345	10,731	84,467
Operating loss from discontinued operations	-952	-1,997	-5,307	-2,302
Interest and other expense				90
Loss from discontinued operations before income taxes	-952	-1,997	-5,307	-2,392
Income tax expense		202	230	907
Loss from discontinued operations, net of taxes	-952	-2,199	-5,537	-3,299
Loss on sale		-8,361	48	-7,441
Income tax benefit		-1,050		-850
Loss on sale, net of income taxes		-7,311	48	-6,591
Total loss from discontinued operations, net of income taxes	($952)	($9,510)	($5,489)	($9,890)

Earnings_Loss_Per_Share_Detail

Earnings (Loss) Per Share (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Numerator:
Net income (loss) from continuing operations	($13,513)	$195	($9,129)	$1,903
Net income attributable to noncontrolling interests	4	134	4	400
Net income (loss) attributable to Ciber, Inc. from continuing operations	-13,517	61	-9,133	1,503
Loss from discontinued operations, net of income tax	-952	-9,510	-5,489	-9,890
NET LOSS ATTRIBUTABLE TO CIBER, INC.	($14,469)	($9,449)	($14,622)	($8,387)
Denominator:
Basic weighted average shares outstanding	75,070	73,276	74,611	73,008
Dilutive effect of employee stock plans (in shares)		371		490
Diluted weighted average shares outstanding	75,070	73,647	74,611	73,498
Basic and diluted earnings (loss) per share attributable to Ciber, Inc.:
Continuing operations (in dollars per share)	($0.18)		($0.12)	$0.02
Discontinued operations (in dollars per share)	($0.01)	($0.13)	($0.08)	($0.13)
Basic and diluted loss per share attributable to Ciber, Inc.	($0.19)	($0.13)	($0.20)	($0.11)
Anti-dilutive securities omitted from the calculation (in shares)	6,541	8,103	6,088	8,217

Goodwill_Details

Goodwill (Details)	6 Months Ended
	Jun. 30, 2013
Fair value assumptions
Discrete forecast period	5 years
Annual average revenue growth rate (as a percent)	4.00%
Projected growth rates after discrete forecast period (as a percent)	3.00%
Control premium (as a percent)	35.00%
International
Fair value assumptions
Weighted average cost of capital (as a percent)	13.00%
Enterprise value/revenue multiples	0.3
Enterprise value/EBITDA multiples	5.5
Percentage of excess of fair value of goodwill over carrying value	16.00%
North America
Fair value assumptions
Weighted average cost of capital (as a percent)	14.50%
Enterprise value/revenue multiples	0.35
Enterprise value/EBITDA multiples	5
Percentage of excess of fair value of goodwill over carrying value	19.00%

Goodwill_Details_2

Goodwill (Details 2) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012
		International	North America	North America
Changes in the carrying amount of goodwill
Balance at the beginning of the period	$276,599	$142,918	$133,681	$133,681
Effect of foreign exchange rate changes	1,460	1,460
Other	756	756
Balance at the end of the period	$278,815	$145,134	$133,681	$133,681

Borrowings_Details

Borrowings (Details) (USD $)	Sep. 30, 2013
In Millions, unless otherwise specified
Revolving credit facilities
Borrowings
Maximum borrowing capacity	$60
Amount of borrowing subject to the bank's dominion	3.2
Amount outstanding	17.6
Line of Credit Facility, Current borrowing base	50.5
Term loans
Borrowings
Term Loan, face amount	$7.50

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income (loss) from continuing operations before income taxes:
U.S.	($5,667)	($358)	($3,672)	($7,714)
Foreign	-8,308	3,054	-1,335	18,538
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	-13,975	2,696	-5,007	10,824
Income tax expense (benefit):
U.S.	550	1,509	2,930	4,296
Foreign	-1,012	992	1,192	4,625
Total	-462	2,501	4,122	8,921
Income Taxes
Foreign tax benefit recognized in certain countries	$0
Minimum
Income Taxes
Effective rate on foreign tax expense (as a percent)			23.00%
Maximum
Income Taxes
Effective rate on foreign tax expense (as a percent)			33.00%

Restructuring_Charges_Details

Restructuring Charges (Details) (USD $)

3 Months Ended

9 Months Ended

2 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

11 Months Ended

3 Months Ended

9 Months Ended

11 Months Ended

3 Months Ended

9 Months Ended

11 Months Ended

3 Months Ended

9 Months Ended

11 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

2013 Plan

2013 Plan

2013 Plan

2013 Plan

2013 Plan

2013 Plan

2013 Plan

2013 Plan

2013 Plan

2013 Plan

2013 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

2012 Plan

item

North America

North America

International

International

Other

Other

Corporate

Corporate

North America

North America

North America

International

International

International

Corporate

Corporate

Corporate

Employee Severance and Termination

Employee Severance and Termination

Office Closures

International

item

Restructuring Charges

Expected number of employees to be impacted by the restructuring

220

Total restructuring charges

$11,000,000

$7,000,000

$4,000,000

Non-cash items related to stock compensation and lease

1,000,000

Number of offices closed

17

Changes in restructuring liabilities, recorded in other accrued expenses

Restructuring liability at the beginning of period

5,088,000

3,556,000

1,532,000

Restructuring charges

14,000,000

14,953,000

11,786,000

660,000

10,484,000

54,000

588,000

2,214,000

3,167,000

262,000

158,000

161,000

1,091,000

1,791,000

1,918,000

411,000

2,756,000

Non-cash items

-137,000

510,000

510,000

Cash paid

-1,865,000

-5,189,000

-3,746,000

-1,443,000

Foreign exchange rate changes

187,000

-62,000

-75,000

13,000

Restructuring liability at the end of period

9,971,000

9,971,000

9,971,000

3,514,000

3,514,000

3,514,000

146,000

3,368,000

Total Anticipated Charges

13,000,000

700,000

11,645,000

55,000

600,000

Restructuring charges, incurred to date

$12,000,000

$11,148,000

$1,622,000

$6,865,000

$2,661,000

Segment_Information_Details

Segment Information (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Information
Total revenues	$215,057	$211,216	$654,993	$646,060
Earnings before interest, taxes, amortization, and restructuring	531	4,454	11,305	16,523
Amortization of intangible assets		-157		-482
Restructuring charges	-14,000		-14,953
OPERATING INCOME (LOSS) FROM CONTINUING OPERATIONS	-13,469	4,297	-3,648	16,041
Operating segment | International
Segment Information
Total revenues	110,879	102,227	337,489	321,740
Earnings before interest, taxes, amortization, and restructuring	4,577	3,890	15,528	16,798
Operating segment | North America
Segment Information
Total revenues	104,865	109,346	318,793	325,319
Earnings before interest, taxes, amortization, and restructuring	8,506	7,825	25,104	22,443
Operating segment | Other
Segment Information
Total revenues	833	802	2,575	2,309
Earnings before interest, taxes, amortization, and restructuring	44	196	162	326
Intersegment
Segment Information
Total revenues	-1,520	-1,159	-3,864	-3,308
Corporate expenses
Segment Information
Earnings before interest, taxes, amortization, and restructuring	-12,596	-7,517	-29,489	-22,482
Unallocated results of discontinued operations
Segment Information
Earnings before interest, taxes, amortization, and restructuring		$60		($562)

Contingencies_Details

Contingencies (Details) (Legal proceedings in connection with acquisition of minority shareholders interest of Novasoft, EUR €)	1 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2013
Legal proceedings in connection with acquisition of minority shareholders interest of Novasoft
Contingencies
Increase in buy-out consideration awarded by district court	€ 525