Operating Segments and Related Information (Tables)

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Schedule of Discontinued Operations Information

Discontinued operations information for the years ended December 31, 2017, 2016 and 2015 (in thousands) is as follows: 

Results of Discontinued Operations (in thousands)	Years Ended December 31,
	2017			2016			2015
Revenue, net	$	—		$	(14	)	$	1,266
Cost of sales	1,350			1,112			4,743
Selling, general and administrative expense	14			184			1,253
Depreciation and amortization	8			14			35
Pretax loss from discontinued operations	(1,372		)	(1,324		)	(4,765		)
Income tax expense	—			—			—
Net loss from discontinued operations	$	(1,372	)	$	(1,324	)	$	(4,765	)

Schedule of Segment Information

Segment information for the years ended December 31, 2017, 2016 and 2015 (in thousands) is as follows:

	Recovery Audit Services – Americas			Recovery Audit Services – Europe/Asia- Pacific			Adjacent Services			Corporate Support			Total
2017
Revenue, net	$	113,122		$	44,372		$	4,126		$	—		$	161,620
Net income from continuing operations													$	4,556
Income tax expense													2,962
Interest expense, net													1,539
EBIT	$	29,163		$	11,700		$	(7,942	)	$	(23,864	)	9,057
Depreciation of property and equipment	3,165			599			805			—			4,569
Amortization of intangible assets	1,919			142			1,573			—			3,634
EBITDA	34,247			12,441			(5,564		)	(23,864		)	17,260
Foreign currency transaction (gains) losses on short-term intercompany balances	(249		)	(1,769		)	(9		)	(163		)	(2,190		)
Acquisition-related adjustments	—			—			—			(2,283		)	(2,283		)
Transformation severance and related expenses	313			655			320			378			1,666
Other (income) loss	751			184			(195		)	(900		)	(160		)
Stock-based compensation	—			—			—			7,052			7,052
Adjusted EBITDA	$	35,062		$	11,511		$	(5,448	)	$	(19,780	)	$	21,345
Capital expenditures	$	2,389		$	2,383		$	1,335		$	3,248		$	9,355
Allocated assets	$	65,397		$	22,474		$	9,486		$	—		$	97,357
Unallocated assets:
Cash and cash equivalents	—			—			—			18,823			18,823
Restricted cash	—			—			—			51			51
Deferred income taxes	—			—			—			1,538			1,538
Prepaid expenses and other assets	—			—			—			910			910
Discontinued operations	—			—			—			1,539			1,539
Total assets	$	65,397		$	22,474		$	9,486		$	22,861		$	120,218

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		Adjacent Services			Corporate Support			Total
2016
Revenue, net	$	99,861	$	37,335	$	3,648		$	—		$	140,844
Net income from continuing operations											$	2,229
Income tax expense											1,242
Interest income, net											(153		)
EBIT	$	25,476	$	6,455	$	(4,617	)	$	(23,996	)	3,318
Depreciation of property and equipment	3,750		529		754			—			5,033
Amortization of intangible assets	1,477		—		355			—			1,832
EBITDA	30,703		6,984		(3,508		)	(23,996		)	10,183
Foreign currency transaction losses (gains) on short-term intercompany balances	31		107		17			(71		)	84
Transformation severance and related expenses	517		312		258			242			1,329
Other loss	—		—		(121		)	—			(121		)
Stock-based compensation	—		—		—			5,123			5,123
Adjusted EBITDA	$	31,251	$	7,403	$	(3,354	)	$	(18,702	)	$	16,598
Capital expenditures	$	4,393	$	600	$	894		$	—		$	5,887
Allocated assets	$	47,690	$	14,813	$	10,532		$	—		$	73,035
Unallocated assets:
Cash and cash equivalents	—		—		—			15,723			15,723
Restricted cash	—		—		—			47			47
Deferred income taxes	—		—		—			2,269			2,269
Prepaid expenses and other assets	—		—		—			800			800
Discontinued operations								1,600			1,600
Total assets	$	47,690	$	14,813	$	10,532		$	20,439		$	93,474

	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 loss 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
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 cost	—		—		—			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

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

	Years Ended December 31,
	2017		2016		2015
United States	$	93,447	$	80,857	$	80,484
United Kingdom	23,408		17,501		19,540
Canada	14,375		14,531		12,388
Australia	8,732		7,354		6,111
France	5,987		6,934		6,186
Mexico	5,385		4,900		4,340
Brazil	2,053		1,169		1,223
Spain	1,127		964		1,019
Ireland	929		337		513
New Zealand	899		979		596
Hong Kong	889		824		864
Colombia	709		583		610
Thailand	699		654		933
Other	2,981		3,257		3,495
	$	161,620	$	140,844	$	138,302

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

	December 31,
	2017		2016
United States	$	47,371	$	34,429
UK	5,510		2,047
All Other	1,125		1,074
	$	54,006	$	37,550