Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

10. Goodwill and Other Intangible Assets

Goodwill

The table below summarizes the changes in the carrying amount of goodwill by reportable segment.

	Corporate			Forensic and
	Finance &			Litigation			Economic						Strategic
	Restructuring			Consulting			Consulting			Technology			Communications			Total
Balance at December 31, 2014
Goodwill	$	446,066		$	238,173		$	269,897		$	117,967		$	333,725		$	1,405,828
Accumulated goodwill impairment		—			—			—			—			(194,139	)		(194,139	)
Goodwill, net at December 31, 2014		446,066			238,173			269,897			117,967			139,586			1,211,689
Acquisitions⁽¹⁾		70			—			—			—			—			70
Foreign currency translation adjustment and other		(4,588	)		(2,962	)		(556	)		(79	)		(5,276	)		(13,461	)
Balance at December 31, 2015
Goodwill		441,548			235,211			269,341			117,888			328,449			1,392,437
Accumulated goodwill impairment		—			—			—			—			(194,139	)		(194,139	)
Goodwill, net at December 31, 2015		441,548			235,211			269,341			117,888			134,310			1,198,298
Acquisitions⁽¹⁾		—			—			—			—			218			218
Foreign currency translation adjustment and other		(882	)		(4,667	)		(1,132	)		(281	)		(11,553	)		(18,515	)
Balance at December 31, 2016
Goodwill		440,666			230,544			268,209			117,607			317,114			1,374,140
Accumulated goodwill impairment		—			—			—			—			(194,139	)		(194,139	)
Goodwill, net at December 31, 2016	$	440,666		$	230,544		$	268,209		$	117,607		$	122,975		$	1,180,001

⁽¹⁾	Includes adjustments during the purchase price allocation period.

Other Intangible Assets

Other intangible assets with finite lives are amortized over their estimated useful lives. We recorded amortization expense of $10.3 million, $11.7 million and $15.5 million during the years ended December 31, 2016, 2015 and 2014, respectively. Based solely on the amortizable intangible assets recorded as of December 31, 2016, we estimate amortization expense to be $9.4 million in 2017, $7.9 million in 2018, $7.3 million in 2019, $7.1 million in 2020, $6.5 million in 2021 and an aggregate of $8.3 million in years after 2021. Actual amortization expense to be reported in future periods could differ from these estimates as a result of new intangible asset acquisitions, changes in useful lives or other relevant factors or changes.

			December 31, 2016						December 31, 2015
	Weighted Average		Gross				Net		Gross				Net
	Useful Life		Carrying		Accumulated		Carrying		Carrying		Accumulated		Carrying
	in Years		Amount		Amortization		Amount		Amount		Amortization		Amount
Amortized intangible assets
Customer relationships		13.6	$	119,736	$	75,212	$	44,524	$	128,512	$	72,941	$	55,571
Non-competition agreements		6.5		1,263		1,246		17		7,263		7,052		211
Acquired software		9.3		3,171		1,292		1,879		3,273		940		2,333
Trade names		3.0		360		260		100		360		140		220
				124,530		78,010		46,520		139,408		81,073		58,335
Unamortized intangible assets
Trade names	Indefinite			5,600		—		5,600		5,600		—		5,600
Total	13.4		$	130,130	$	78,010	$	52,120	$	145,008	$	81,073	$	63,935

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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