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Operating Segments and Related Information (Tables)
6 Months Ended
Jun. 30, 2014
Segment Reporting [Abstract]  
Segment information
Segment information for the three and six months ended June 30, 2013 has been revised to reflect the change in reportable segments and the presentation of fair value adjustments to acquisition-related contingent consideration. Segment information for the three and six months ended June 30, 2014 and 2013 (in thousands) is as follows:
 
 
Recovery
Audit
Services –
Americas
 
Recovery Audit
Services –
Europe/Asia-
Pacific
 
Adjacent
Services
 
Healthcare Claims Recovery Audit Services
 
Corporate
Support
 
Total
Three Months Ended June 30, 2014
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
27,029

 
$
12,382

 
$
2,281

 
$
289

 
$

 
$
41,981

 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 
 
 
 
 
 
 
 
 
 
 
$
(1,468
)
Income tax expense
 
 
 
 
 
 
 
 
 
 
 
186

Interest income, net
 
 
 
 
 
 
 
 
 
 
 
(43
)
EBIT
 
$
5,393

 
$
1,359

 
$
(1,768
)
 
$
(1,646
)
 
$
(4,663
)
 
(1,325
)
Depreciation of property and equipment
 
1,245

 
149

 
158

 
34

 

 
1,586

Amortization of intangible assets
 
501

 
305

 
96

 

 

 
902

EBITDA
 
7,139

 
1,813

 
(1,514
)
 
(1,612
)
 
(4,663
)
 
1,163

Foreign currency transaction (gains) losses on short-term intercompany balances
 
(154
)
 
(40
)
 

 

 
31

 
(163
)
Acquisition-related charges
 

 

 
230

 

 

 
230

Transformation severance and related expenses
 
458

 
483

 
235

 
250

 
128

 
1,554

Stock-based compensation
 

 

 

 

 
983

 
983

Adjusted EBITDA
 
$
7,443

 
$
2,256

 
$
(1,049
)
 
$
(1,362
)
 
$
(3,521
)
 
$
3,767


 
 
Recovery
Audit
Services –
Americas
 
Recovery Audit
Services –
Europe/Asia-
Pacific
 
Adjacent
Services
 
Healthcare Claims Recovery Audit Services
 
Corporate
Support
 
Total
Three Months Ended June 30, 2013
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
29,392

 
$
10,770

 
$
3,137

 
$
6,906

 
$

 
$
50,205

 
 
 
 
 
 
 
 
 
 
 
 
 
Net income
 
 
 
 
 
 
 
 
 
 
 
$
1,831

Income tax expense
 
 
 
 
 
 
 
 
 
 
 
586

Interest expense, net
 
 
 
 
 
 
 
 
 
 
 
53

EBIT
 
$
6,771

 
$
(74
)
 
$
(1,336
)
 
$
1,705

 
$
(4,596
)
 
2,470

Depreciation of property and equipment
 
1,356

 
126

 
154

 
391

 

 
2,027

Amortization of intangible assets
 
698

 
452

 
182

 

 

 
1,332

EBITDA
 
8,825

 
504

 
(1,000
)
 
2,096

 
(4,596
)
 
5,829

Foreign currency transaction (gains) losses on short-term intercompany balances
 
171

 
69

 

 

 
(15
)
 
225

Acquisition-related charges (benefits)
 
315

 
(168
)
 
44

 

 

 
191

Transformation severance and related expenses
 
80

 
537

 

 

 

 
617

Stock-based compensation
 

 

 

 

 
1,155

 
1,155

Adjusted EBITDA
 
$
9,391

 
$
942

 
$
(956
)
 
$
2,096

 
$
(3,456
)
 
$
8,017


 
 
Recovery
Audit
Services –
Americas
 
Recovery Audit
Services –
Europe/Asia-
Pacific
 
Adjacent
Services
 
Healthcare Claims Recovery Audit Services
 
Corporate
Support
 
Total
Six Months Ended June 30, 2014
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
51,827

 
$
22,084

 
$
4,564

 
$
1,407

 
$

 
$
79,882

 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 
 
 
 
 
 
 
 
 
 
 
$
(5,142
)
Income tax expense
 
 
 
 
 
 
 
 
 
 
 
299

Interest expense, net
 
 
 
 
 
 
 
 
 
 
 
11

EBIT
 
$
9,477

 
$
1,460

 
$
(3,342
)
 
$
(3,652
)
 
$
(8,775
)
 
(4,832
)
Depreciation of property and equipment
 
2,501

 
295

 
318

 
154

 

 
3,268

Amortization of intangible assets
 
1,001

 
612

 
192

 

 

 
1,805

EBITDA
 
12,979

 
2,367

 
(2,832
)
 
(3,498
)
 
(8,775
)
 
241

Foreign currency transaction (gains) losses on short-term intercompany balances
 
(44
)
 
(113
)
 

 

 
9

 
(148
)
Acquisition-related charges
 

 

 
249

 

 

 
249

Transformation severance and related expenses
 
466

 
562

 
378

 
405

 
128

 
1,939

Stock-based compensation
 

 

 

 

 
2,004

 
2,004

Adjusted EBITDA
 
$
13,401

 
$
2,816

 
$
(2,205
)
 
$
(3,093
)
 
$
(6,634
)
 
$
4,285


 
 
Recovery
Audit
Services –
Americas
 
Recovery Audit
Services –
Europe/Asia-
Pacific
 
Adjacent
Services
 
Healthcare Claims Recovery Audit Services
 
Corporate
Support
 
Total
Six Months Ended June 30, 2013
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
55,634

 
$
21,787

 
$
7,080

 
$
10,805

 
$

 
$
95,306

 
 
 
 
 
 
 
 
 
 
 
 
 
Net income
 
 
 
 
 
 
 
 
 
 
 
$
1,334

Income tax expense
 
 
 
 
 
 
 
 
 
 
 
642

Interest income, net
 
 
 
 
 
 
 
 
 
 
 
(164
)
EBIT
 
$
12,225

 
$
367

 
$
(1,647
)
 
$
855

 
$
(9,988
)
 
1,812

Depreciation of property and equipment
 
2,724

 
238

 
309

 
764

 

 
4,035

Amortization of intangible assets
 
1,396

 
848

 
364

 

 

 
2,608

EBITDA
 
16,345

 
1,453

 
(974
)
 
1,619

 
(9,988
)
 
8,455

Foreign currency transaction (gains) losses on short-term intercompany balances
 
223

 
375

 

 

 
(16
)
 
582

Acquisition-related charges (benefits)
 
325

 
(900
)
 
100

 

 

 
(475
)
Transformation severance and related expenses
 
80

 
537

 

 

 

 
617

Stock-based compensation
 

 

 

 

 
2,473

 
2,473

Adjusted EBITDA
 
$
16,973

 
$
1,465

 
$
(874
)
 
$
1,619

 
$
(7,531
)
 
$
11,652