Note 3 - Supplemental Balance Sheet Information

6 Months Ended

Jun. 30, 2013

Supplemental Balance Sheet Disclosures [Text Block]

Supplemental Balance Sheet Disclosures [Text Block]

NOTE 3. SUPPLEMENTAL BALANCE SHEET INFORMATION

The composition of selected balance sheet accounts are as follows:

	June 30, 2013			December 31, 2012
Contract receivables, net:
Billed receivables	$	18,232		$	14,785
Unbilled receivables(1):
Revenues recorded in excess of milestone billings on fixed-price contracts with state and local government agencies		8,789			6,828
Retainages and fee withholdings		632			587
Other unbilled receivables		24,263			27,114
Total unbilled receivables		33,684			34,529
Allowance for doubtful accounts		(916	)		(1,202	)
Contract receivables, net	$	51,000		$	48,112
Prepaid expenses and other current assets:
Refundable income taxes	$	2,206		$	1,507
Restricted cash		206			255
Other		1,330			776
Prepaid expenses and other current assets	$	3,742		$	2,538
Property and equipment, net:
Leasehold improvements	$	12,973		$	11,218
Software		9,975			10,224
Furniture and other equipment		10,080			9,841
Property and equipment		33,028			31,283
Less accumulated depreciation		(20,088	)		(18,772	)
Property and equipment, net	$	12,940		$	12,511
Other noncurrent assets:
Deferred compensation plan investments	$	1,561		$	1,459
Equity investment		775			910
Other		1,660			2,019
Other noncurrent assets	$	3,996		$	4,388
Accrued compensation and employee benefits:
Accrued compensation and related taxes	$	4,888		$	5,881
Accrued vacation		5,877			4,799
Accrued pension liability		2,500			2,800
Other		1,970			1,453
Accrued compensation and employee benefits	$	15,235		$	14,933
Other accrued expenses:
Deferred rent liability	$	1,341		$	1,265
Deferred gain on sale of building		676			676
Accrued interest		51			114
Other		1,367			3,252
Other accrued expenses	$	3,435		$	5,307

	June 30, 2013		December 31, 2012
Other long-term liabilities:
Accrued pension liability	$	25,019	$	26,057
Deferred rent liability		6,235		5,389
Deferred compensation plan liability		1,561		1,459
Deferred gain on sale of building		1,014		1,352
Other		593		684
Other long-term liabilities	$	34,422	$	34,941

(1) At June 30, 2013 and December 31, 2012, unbilled retainages and fee withholdings of $0.6 million were not anticipated to be billed within one year. Additionally, at December 31, 2012, $1.5 million of the other unbilled receivable balances were not scheduled to be invoiced within one year.