Operating Segments and Related Information (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule of discontinued operations information

Discontinued operations information for the years ended December 31, 2015 and 2014 and 2013 (in thousands) is as follows:

Results of Discontinued Operations
(in thousands)
	2015		2014		2013
Revenue, net	1,266		2,640		16,948
Cost of sales	4,743		5,069		13,249
Selling, general and administrative expense	1,253		2,207		3,057
Depreciation and amortization	35		191		1,448
Impairment charges	—		—		1,434
Pretax loss from discontinued operations	(4,765	)	(4,827	)	(2,240	)
Income tax expense	—		—		—
Net loss from discontinued operations	(4,765	)	(4,827	)	(2,240	)

Segment information

Segment information for the years ended December 31, 2015 and 2014 and 2013 (in thousands) is as follows:

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		Adjacent Services			Corporate Support			Total
2015
Revenue, net	$	97,009	$	36,264	$	5,029		$	—		$	138,302
Net income from continuing operations											$	1,539
Income tax expense											369
Interest income, net											(190		)
EBIT	$	22,539	$	2,573	$	(5,131	)	$	(18,263	)	1,718
Depreciation of property and equipment	4,036		647		634			—			5,317
Amortization of intangible assets	1,728		600		130			—			2,458
EBITDA	28,303		3,820		(4,367		)	(18,263		)	9,493
Foreign currency transaction (gains) losses on short-term intercompany balances	807		1,533		12			(187		)	2,165
Acquisition-related charges	—		—		—			—			—
Transformation severance and related expenses	322		589		30			308			1,249
Other loss	—		—		1,191			—			1,191
Stock-based compensation	—		—		—			3,926			3,926
Adjusted EBITDA	$	29,432	$	5,942	$	(3,134	)	$	(14,216	)	$	18,024
Capital expenditures	$	3,669	$	543	$	270		$	—		4,482
Allocated assets	$	44,588	$	13,922	$	1,030		$	—		$	59,540
Unallocated assets:
Cash and cash equivalents	—		—		—			15,122			15,122
Restricted cash	—		—		—			48			48
Deferred loan costs	—		—		—			80			80
Deferred income taxes	—		—		—			1,361			1,361
Prepaid expenses and other assets	—		—		—			2,465			2,465
Discontinued operations	—		—		—			1,775			1,775
Total assets	$	44,588	$	13,922	$	1,030		$	20,851		$	80,391

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		Adjacent Services			Corporate Support			Total
2014
Revenue, net	$	106,533	$	44,319	$	10,700		$	—		$	161,552
Net loss from continuing operations											$	(2,699	)
Income tax expense											3,241
Interest income, net											(77		)
EBIT	$	21,066	$	2,772	$	(4,161	)	$	(19,212	)	465
Depreciation of property and equipment	4,711		592		722			—			6,025
Amortization of intangible assets	2,002		1,195		334			—			3,531
EBITDA	27,779		4,559		(3,105		)	(19,212		)	10,021
Foreign currency transaction (gains) losses on short-term intercompany balances	380		1,828		—			(205		)	2,003
Acquisition-related charges (benefits)	—		—		249			—			249
Transformation severance and related expenses	1,348		1,285		418			589			3,640
Other loss	—		—		57			—			57
Stock-based compensation	—		—		—			4,532			4,532
Adjusted EBITDA	$	29,507	$	7,672	$	(2,381	)	$	(14,296	)	$	20,502
Capital expenditures	$	3,930	$	651	$	123		$	—		$	4,704
Allocated assets	$	50,252	$	18,556	$	4,596		$	—		$	73,404
Unallocated assets:
Cash and cash equivalents	—		—		—			25,735			25,735
Restricted cash	—		—		—			53			53
Deferred income taxes	—		—		—			41			41
Prepaid expenses and other assets	—		—		—			2,729			2,729
Discontinued operations	—		—		—			820			820
Total assets	$	50,252	$	18,556	$	4,596		$	29,378		$	102,782

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific			Adjacent Services			Corporate Support			Total
2013
Revenue, net	$	118,649	$	46,436		$	13,183		$	—		$	178,268
Net income from continuing operations												$	2,054
Income tax expense												2,755
Interest expense, net												(77		)
EBIT	$	27,094	$	3,901		$	(3,480	)	$	(22,783	)	4,732
Depreciation of property and equipment	5,617		514			652			—			6,783
Amortization of intangible assets	2,792		1,508			697			—			4,997
EBITDA	35,503		5,923			(2,131		)	(22,783		)	16,512
Impairment charges	2,702		—			71			—			2,773
Foreign currency transaction (gains) losses on short-term intercompany balances	327		(316		)	—			(24		)	(13		)
Acquisition-related charges (benefits)	1,315		(900		)	187			—			602
Transformation severance and related expenses	107		1,135			81			1,134			2,457
Stock-based compensation	—		—			—			6,294			6,294
Adjusted EBITDA	$	39,954	$	5,842		$	(1,792	)	$	(15,379	)	$	28,625
Capital expenditures	$	5,292	$	781		$	376		$	—		$	6,449
Allocated assets	$	55,978	$	16,706		$	4,993		$	—		$	77,677
Unallocated assets:
Cash and cash equivalents	—		—			—			43,700			43,700
Restricted cash	—		—			—			57			57
Deferred income taxes	—		—			—			1,708			1,708
Prepaid expenses and other assets	—		—			—			2,254			2,254
Discontinued operations	—		—			—			7,433			7,433
Total assets	$	55,978	$	16,706		$	4,993		$	55,152		$	132,829

The following table presents revenue by country based on the location of clients served (in thousands):

	Years Ended December 31,
	2015		2014		2013
United States	$	80,484	$	88,859	$	98,871
United Kingdom	19,540		23,817		24,639
Canada	12,388		15,851		19,584
France	6,186		8,508		10,225
Australia	6,111		5,762		4,461
Mexico	4,340		4,653		4,482
Brazil	1,223		3,050		5,090
New Zealand	596		1,353		976
Spain	1,019		1,275		844
Thailand	933		986		971
Hong Kong	864		903		851
Colombia	610		841		752
Other	4,008		5,694		6,522
	$	138,302	$	161,552	$	178,268

The following table presents long-lived assets by country based on the location of the asset (in thousands):

	December 31,
	2015		2014
United States	$	26,281	$	29,392
United Kingdom	2,939		4,416
All Other	1,297		1,359
	$	30,517	$	35,167