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Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2018
Dec. 31, 2017
Current assets:    
Cash and cash equivalents $ 13,973 $ 18,823
Restricted cash 46 51
Contract receivables, less allowances of $1,024 in 2018 and $1,499 in 2017    
Billed 43,878 36,058
Unbilled 2,987 2,709
Contract receivables, net 46,865 38,767
Employee advances and miscellaneous receivables, less allowances of $176 in 2018 and $292 in 2017 567 1,665
Total receivables 47,432 40,432
Prepaid expenses and other current assets 3,144 4,608
Total current assets 64,595 63,914
Property, equipment and software:    
Computer and other equipment 20,517 32,655
Furniture and fixtures 1,694 2,761
Leasehold improvements 3,463 3,916
Software 39,578 34,234
Property and equipment, gross 65,252 73,566
Less accumulated depreciation and amortization (43,224) (56,088)
Property and equipment, net 22,028 17,478
Goodwill (Note 4) 17,531 17,648
Intangible assets, less accumulated amortization of $43,370 in 2018 and $40,461 in 2017 14,945 18,478
Unbilled receivables 1,608 894
Deferred income taxes (Note 7) 3,561 1,538
Other assets 561 268
Total assets 124,829 120,218
Current liabilities:    
Accounts payable and accrued expenses 7,515 8,548
Accrued payroll and related expenses 15,073 13,078
Refund liabilities 6,497 7,864
Deferred revenue 2,428 1,431
Current portion of debt (Note 5) 48 48
Compensation Liability, Long-term Incentive, Current 0 5,116
Business acquisition obligations (Notes 1 and 12) 4,162 3,759
Total current liabilities 35,723 39,844
Long-term debt (Note 5) 21,553 13,526
Noncurrent business acquisition obligations (Notes 1 and 12) 0 5,135
Refund liabilities 100 957
Deferred income taxes (Note 7) 666 0
Other long-term liabilities 458 442
Total liabilities 58,500 59,904
Commitments and contingencies (Notes 2, 5, 6, 9 and 10)
Shareholders’ equity (Notes 9 and 11):    
Common stock, no par value; $.01 stated value per share. Authorized 50,000,000 shares; 23,186,258 shares issued and outstanding at December 31, 2018 and 22,419,417 shares issued and outstanding at December 31, 2017 232 224
Additional paid-in capital 582,574 580,032
Accumulated deficit (515,456) (520,049)
Accumulated other comprehensive income (1,021) 107
Total shareholders’ equity 66,329 60,314
Total liabilities and shareholders’ equity $ 124,829 $ 120,218