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Schedule II - Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2015
Valuation And Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts

FTI Consulting, Inc. and Subsidiaries

Schedule II — Valuation and Qualifying Accounts

(in thousands)

 

 

 

Balance

 

 

Additions

 

 

 

 

 

 

Balance

 

 

 

at

 

 

Charged

 

 

Charged

 

 

 

 

 

 

at End

 

 

 

Beginning

 

 

to

 

 

to Other

 

 

 

 

 

 

of

 

Description

 

of Period

 

 

Expense

 

 

Accounts*

 

 

Deductions**

 

 

Period

 

Year Ended December 31, 2015

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reserves and allowances deducted from asset

   accounts:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts and unbilled

   services

 

$

144,825

 

 

$

15,564

 

 

$

42,134

 

 

$

16,769

 

 

$

185,754

 

Valuation allowance for deferred tax asset

 

$

14,442

 

 

$

 

 

$

 

 

$

1,275

 

 

$

13,167

 

Year Ended December 31, 2014

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reserves and allowances deducted from asset

   accounts:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts and unbilled

   services

 

$

109,273

 

 

$

18,252

 

 

$

35,423

 

 

$

18,123

 

 

$

144,825

 

Valuation allowance for deferred tax asset

 

$

10,201

 

 

$

4,241

 

 

$

 

 

$

 

 

$

14,442

 

Year Ended December 31, 2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reserves and allowances deducted from asset

   accounts:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts and unbilled

   services

 

$

94,048

 

 

$

13,335

 

 

$

20,463

 

 

$

18,573

 

 

$

109,273

 

Valuation allowance for deferred tax asset

 

$

1,939

 

 

$

8,262

 

 

$

 

 

$

 

 

$

10,201

 

 

*

Includes estimated provision for unbilled services recorded as a reduction to revenues (i.e., fee, rate and other adjustments).

**

Includes estimated direct write-offs of uncollectible and unrealizable accounts receivable.