XML 100 R31.htm IDEA: XBRL DOCUMENT v3.6.0.2
Special Charges (Tables)
12 Months Ended
Dec. 31, 2016
Text Block [Abstract]  
Special Charges by Segment

The following table details the special charges by segment.

 

 

 

Year Ended December 31,

 

Special Charges by Segment

 

2016

 

 

2014

 

Corporate Finance & Restructuring

 

$

 

 

$

84

 

Forensic and Litigation Consulting

 

 

2,304

 

 

 

308

 

Economic Consulting

 

 

 

 

 

12

 

Technology

 

 

7,529

 

 

 

19

 

Strategic Communications

 

 

 

 

 

3

 

 

 

 

9,833

 

 

 

426

 

Unallocated Corporate

 

 

612

 

 

 

15,913

 

Total

 

$

10,445

 

 

$

16,339

 

 

Summary of Activity Related to Liability for Special Charges

The table below summarizes the activity related to the liabilities for these costs for the years ended December 31, 2016 and 2015.

 

 

 

Employee

 

 

Lease

 

 

 

 

 

 

 

Termination

 

 

Termination

 

 

 

 

 

 

 

Costs

 

 

Costs

 

 

Total

 

Balance at December 31, 2014

 

$

13,759

 

 

$

4,854

 

 

$

18,613

 

Additions

 

 

 

 

 

 

 

 

 

Payments

 

 

(5,826

)

 

 

(1,212

)

 

 

(7,038

)

Foreign currency translation adjustment and other(1)

 

 

(165

)

 

 

403

 

 

 

238

 

Balance at December 31, 2015

 

$

7,768

 

 

$

4,045

 

 

$

11,813

 

Additions(2)

 

 

10,724

 

 

 

 

 

 

10,724

 

Payments

 

 

(10,264

)

 

 

(896

)

 

 

(11,160

)

Foreign currency translation adjustment and other

 

 

(3

)

 

 

186

 

 

 

183

 

Balance at December 31, 2016(3)

 

$

8,225

 

 

$

3,335

 

 

$

11,560

 

 

(1)

A fair value adjustment of $0.2 million and $0.4 million related to expected sublease income was recorded to “Selling, general and administrative expenses” within operating income in our Consolidated Statements of Comprehensive Income during the years ended December 31, 2016 and 2015, respectively.  

(2)

Excludes $0.3 million in net non-cash expense reversals.

(3)

Of the $11.6 million remaining liability for special charges, $6.1 million is expected to be paid in 2017, $2.6 million is expected to be paid in 2018, $1.2 million is expected to be paid in 2019, $0.4 million is expected to be paid in 2020 and the remaining balance of $1.3 million is expected to be paid from 2021 to 2025.