New Accounting Pronouncements (Tables)

6 Months Ended

Jun. 30, 2018

Accounting Changes And Error Corrections [Abstract]

Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash Reported Accompanying Consolidated Balance Sheets

The following table provides a reconciliation of cash, cash equivalents and restricted cash as reported in the accompanying Consolidated Balance Sheets that sum to the total of the same such amount shown in the accompanying Consolidated Statements of Cash Flows (in thousands):

	June 30		June 30
	2018		2017
Cash and cash equivalents	$	1,921	$	1,161
Restricted cash		39,535		34,924
Total cash, cash equivalents and restricted cash	$	41,456	$	36,085

Summary of Impact of Adopting New Accounting Standards on Consolidated Financial Statements

The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet was as follows (in thousands):  

	Balance at		Adjustments		Balance at
	December 31,		due to		January 1,
Balance Sheet	2017		Topic 606		2018
ASSETS
Accounts receivable, net	$	188,300	$	9,446	$	197,746
Other current assets		259,873		80		259,953
Other non-current assets		728,058		728		728,786
Total assets	$	1,176,231	$	10,254	$	1,186,485
LIABILITIES
Accounts payable		51,375		6,281		57,656
Accrued personnel costs		45,264		595		45,859
Other current liabilities		237,607		113		237,720
Deferred income taxes, net		3,339		631		3,970
Other non-current liabilities		307,767		1,012		308,779
Total liabilities		645,352		8,632		653,984
STOCKHOLDERS' EQUITY
Retained earnings		345,302		1,622		346,924
Other stockholders' equity		185,577		—		185,577
Total stockholders' equity		530,879		1,622		532,501
Total liabilities and    stockholders' equity	$	1,176,231	$	10,254	$	1,186,485

The following tables summarize the impact of adopting Topic 606 on our consolidated financial statements for the periods indicated below (in thousands):

						Balances without
Second Quarter 2018 Balance Sheet	As reported		Adjustments			adoption of Topic 606
ASSETS
Accounts receivable, net	$	245,639	$	(11,886	)	$	233,753
Other current assets		200,633		(80	)		200,553
Other non-current assets		763,852		(687	)		763,165
Total assets	$	1,210,124	$	(12,653	)	$	1,197,471
LIABILITIES
Accounts payable	$	80,823	$	(7,799	)	$	73,024
Accrued personnel costs		42,750		(582	)		42,168
Other current liabilities		181,839		(114	)		181,725
Deferred income taxes, net		4,000		(870	)		3,130
Other non-current liabilities		311,886		(953	)		310,933
Total liabilities		621,298		(10,318	)		610,980
STOCKHOLDERS' EQUITY
Retained earnings		395,881		(2,335	)		393,546
Other stockholders' equity		192,945		—			192,945
Total shareholders' equity		588,826		(2,335	)		586,491
Total liabilities and stockholders' equity	$	1,210,124	$	(12,653	)	$	1,197,471

							Balances without
Three Months Ended June 30, 2018 Income Statement	As reported			Adjustments			adoption of Topic 606
Revenue	$	232,641		$	(483	)	$	232,158
Operating expenses		205,102			44			205,146
Gross margin		27,539			(527	)		27,012
Corporate general and administrative expenses		9,993			—			9,993
Operating income		17,546			(527	)		17,019
Other (expense) income:
Interest expense		(1,817	)		—			(1,817	)
Gain on sale of operations, net		—			—			—
Other income, net		630			—			630
Total other expense, net		(1,187	)		—			(1,187	)
Income from continuing operations before income tax    expense		16,359			(527	)		15,832
Income tax expense		3,238			(125	)		3,113
Income from continuing operations		13,121			(402	)		12,719
Loss from discontinued operations, net of tax		(15	)		—			(15	)
Net income	$	13,106		$	(402	)	$	12,704

							Balances without
Six Months Ended June 30, 2018 Income Statement	As reported			Adjustments			adoption of Topic 606
Revenue	$	498,731		$	(981	)	$	497,750
Operating expenses		409,852			(29	)		409,823
Gross margin		88,879			(952	)		87,927
Corporate general and administrative expenses		20,021			—			20,021
Operating income		68,858			(952	)		67,906
Other (expense) income:
Interest expense		(3,597	)		—			(3,597	)
Gain on sale of operations, net		663			—			663
Other expense, net		(599	)		—			(599	)
Total other expense, net		(3,533	)		—			(3,533	)
Income from continuing operations before income tax    expense		65,325			(952	)		64,373
Income tax expense		16,394			(239	)		16,155
Income from continuing operations		48,931			(713	)		48,218
Gain from discontinued operations, net of tax		26			—			26
Net income	$	48,957		$	(713	)	$	48,244

							Balances without
Six Months Ended June 30, 2018 Cash Flow Statement	As reported			Adjustments			adoption of Topic 606
Cash flows from operating activities:
Net income	$	48,957		$	(713	)	$	48,244
Adjustments to reconcile net income to net cash provided by    operating activities:		18,908			—			18,908
Changes in assets and liabilities, net of acquisitions and divestitures:								—
Accounts receivable, net		(44,774	)		2,440			(42,334	)
Other assets		(4,955	)		(41	)		(4,996	)
Accounts payable		18,796			(1,518	)		17,278
Accrued personnel costs		(3,302	)		13			(3,289	)
Other liabilities		(2,617	)		(181	)		(2,798	)
Other		10,245			—			10,245
Operating cash flows provide by continuing operations		41,258			—			41,258
Operating cash flows used in discontinued operations		(152	)		—			(152	)
Net cash provided by operating activities		41,106			—			41,106
Net provided by investing activities		42,471			—			42,471
Net cash used in financing activities		(75,530	)		—			(75,530	)
Net increase in cash, cash equivalents and restricted cash		8,047			—			8,047
Cash, cash equivalents and restricted cash at beginning of year		33,409			—			33,409
Cash, cash equivalents and restricted cash at end of period	$	41,456			—		$	41,456