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Operating Segments and Related Information (Tables)
 9 Months Ended
Sep. 30, 2014
Segment Reporting [Abstract]  
Segment information
Segment information for the three and nine months ended September 30, 2013 has been revised to reflect the change in reportable segments. Segment information for the three and nine months ended September 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 September 30, 2014
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
28,550

 
$
10,708

 
$
3,586

 
$
144

 
$
—

 
$
42,988

 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss)
 
 
 
 
 
 
 
 
 
 
 
$
(239
)
Income tax expense
 
 
 
 
 
 
 
 
 
 
 
554

Interest expense (income), net
 
 
 
 
 
 
 
 
 
 
 
(44
)
EBIT
 
$
7,155

 
$
(151
)
 
$
(265
)
 
$
(1,133
)
 
$
(5,335
)
 
271

Depreciation of property and equipment
 
1,111

 
150

 
145

 
22

 
—

 
1,428

Amortization of intangible assets
 
500

 
299

 
96

 
—

 
—

 
895

EBITDA
 
8,766

 
298

 
(24
)
 
(1,111
)
 
(5,335
)
 
2,594

Foreign currency transaction (gains) losses on short-term intercompany balances
 
208

 
1,192

 
—

 
—

 
(179
)
 
1,221

Transformation severance and related expenses
 
44

 
7

 
18

 
26

 
318

 
413

Stock-based compensation
 
—

 
—

 
—

 
—

 
1,405

 
1,405

Adjusted EBITDA
 
$
9,018

 
$
1,497

 
$
(6
)
 
$
(1,085
)
 
$
(3,791
)
 
$
5,633


 
 
Recovery
Audit
Services –
Americas
 
Recovery Audit
Services –
Europe/Asia-
Pacific
 
Adjacent
Services
 
Healthcare Claims Recovery Audit Services
 
Corporate
Support
 
Total
Three Months Ended September 30, 2013
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
32,365

 
$
12,009

 
$
3,625

 
$
5,404

 
$
—

 
$
53,403

 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss)
 
 
 
 
 
 
 
 
 
 
 
$
4,877

Income tax expense
 
 
 
 
 
 
 
 
 
 
 
1,029

Interest expense (income), net
 
 
 
 
 
 
 
 
 
 
 
75

EBIT
 
$
9,418

 
$
1,987

 
$
(351
)
 
$
621

 
$
(5,694
)
 
5,981

Depreciation of property and equipment
 
1,414

 
124

 
167

 
329

 
—

 
2,034

Amortization of intangible assets
 
698

 
323

 
183

 
—

 
—

 
1,204

EBITDA
 
11,530

 
2,434

 
(1
)
 
950

 
(5,694
)
 
9,219

Foreign currency transaction (gains) losses on short-term intercompany balances
 
(80
)
 
(574
)
 
—

 
—

 
18

 
(636
)
Acquisition-related charges (benefits)
 
662

 
—

 
44

 
—

 
—

 
706

Transformation severance and related expenses
 
20

 
56

 
81

 
4

 
—

 
161

Stock-based compensation
 
—

 
—

 
—

 
—

 
1,304

 
1,304

Adjusted EBITDA
 
$
12,132

 
$
1,916

 
$
124

 
$
954

 
$
(4,372
)
 
$
10,754


 
 
Recovery
Audit
Services –
Americas
 
Recovery Audit
Services –
Europe/Asia-
Pacific
 
Adjacent
Services
 
Healthcare Claims Recovery Audit Services
 
Corporate
Support
 
Total
Nine Months Ended September 30, 2014
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
80,377

 
$
32,792

 
$
8,150

 
$
1,551

 
$
—

 
$
122,870

 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss)
 
 
 
 
 
 
 
 
 
 
 
$
(5,381
)
Income tax expense
 
 
 
 
 
 
 
 
 
 
 
853

Interest expense (income), net
 
 
 
 
 
 
 
 
 
 
 
(33
)
EBIT
 
$
16,632

 
$
1,309

 
$
(3,607
)
 
$
(4,785
)
 
$
(14,110
)
 
(4,561
)
Depreciation of property and equipment
 
3,612

 
445

 
463

 
176

 
—

 
4,696

Amortization of intangible assets
 
1,501

 
911

 
288

 
—

 
—

 
2,700

EBITDA
 
21,745

 
2,665

 
(2,856
)
 
(4,609
)
 
(14,110
)
 
2,835

Foreign currency transaction (gains) losses on short-term intercompany balances
 
164

 
1,079

 
—

 
—

 
(170
)
 
1,073

Acquisition-related charges (benefits)
 
—

 
—

 
249

 
—

 
—

 
249

Transformation severance and related expenses
 
510

 
569

 
396

 
431

 
446

 
2,352

Stock-based compensation
 
—

 
—

 
—

 
—

 
3,409

 
3,409

Adjusted EBITDA
 
$
22,419

 
$
4,313

 
$
(2,211
)
 
$
(4,178
)
 
$
(10,425
)
 
$
9,918


 
 
Recovery
Audit
Services –
Americas
 
Recovery Audit
Services –
Europe/Asia-
Pacific
 
Adjacent
Services
 
Healthcare Claims Recovery Audit Services
 
Corporate
Support
 
Total
Nine Months Ended September 30, 2013
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
87,999

 
$
33,796

 
$
10,705

 
$
16,209

 
$
—

 
$
148,709

 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss)
 
 
 
 
 
 
 
 
 
 
 
$
6,211

Income tax expense
 
 
 
 
 
 
 
 
 
 
 
1,671

Interest expense (income), net
 
 
 
 
 
 
 
 
 
 
 
(89
)
EBIT
 
$
21,643

 
$
2,354

 
$
(1,998
)
 
$
1,476

 
$
(15,682
)
 
7,793

Depreciation of property and equipment
 
4,138

 
362

 
476

 
1,093

 
—

 
6,069

Amortization of intangible assets
 
2,094

 
1,171

 
547

 
—

 
—

 
3,812

EBITDA
 
27,875

 
3,887

 
(975
)
 
2,569

 
(15,682
)
 
17,674

Foreign currency transaction (gains) losses on short-term intercompany balances
 
143

 
(199
)
 
—

 
—

 
2

 
(54
)
Acquisition-related charges (benefits)
 
987

 
(900
)
 
144

 
—

 
—

 
231

Transformation severance and related expenses
 
100

 
593

 
81

 
4

 
—

 
778

Stock-based compensation
 
—

 
—

 
—

 
—

 
3,777

 
3,777

Adjusted EBITDA
 
$
29,105

 
$
3,381

 
$
(750
)
 
$
2,573

 
$
(11,903
)
 
$
22,406