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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2012	Oct. 23, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	Huron Consulting Group Inc.
Entity Central Index Key	0001289848
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		22,952,487

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 3,212	$ 5,080
Receivables from clients, net	104,037	107,820
Unbilled services, net	58,866	49,056
Income tax receivable	42	19,501
Deferred income taxes, net	10,588	12,531
Prepaid expenses and other current assets	14,602	14,191
Current assets of discontinued operations	251	3,345
Total current assets	191,598	211,524
Property and equipment, net	31,872	31,176
Other non-current assets	15,048	14,892
Intangible assets, net	20,350	16,867
Goodwill	518,472	512,185
Total assets	777,340	786,644
Current liabilities:
Accounts payable	8,254	8,084
Accrued expenses	18,641	22,505
Accrued payroll and related benefits	41,919	66,464
Accrued consideration for business acquisitions, current portion	7,581	35,062
Income tax payable	145	101
Deferred revenues	21,853	36,721
Current liabilities of discontinued operations	106	765
Total current liabilities	98,499	169,702
Non-current liabilities:
Deferred compensation and other liabilities	7,962	7,856
Bank borrowings	222,500	193,500
Deferred lease incentives	6,533	6,670
Deferred income taxes	13,178	12,078
Accrued consideration for business acquisitions, net of current portion	4,814
Non-current liabilities of discontinued operations		49
Total non-current liabilities	254,987	220,153
Commitments and Contingencies
Stockholders' equity
Common stock; $0.01 par value; 500,000,000 shares authorized; 24,771,866 and 24,208,549 shares issued at September 30, 2012 and December 31, 2011, respectively	238	234
Treasury stock, at cost, 1,817,546 and 1,642,018 shares at September 30, 2012 and December 31, 2011, respectively	(82,177)	(75,735)
Additional paid-in capital	416,252	400,597
Retained earnings	90,728	72,902
Accumulated other comprehensive loss	(1,187)	(1,209)
Total stockholders' equity	423,854	396,789
Total liabilities and stockholders' equity	$ 777,340	$ 786,644

Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares	Sep. 30, 2012	Dec. 31, 2011
Consolidated Balance Sheets [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	24,771,866	24,208,549
Treasury stock, shares	1,817,546	1,642,018

Consolidated Statements of Earnings and Other Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Revenues and reimbursable expenses:
Revenues	$ 161,888	$ 153,579	$ 445,196	$ 443,270
Reimbursable expenses	13,470	13,140	41,820	38,280
Total revenues and reimbursable expenses	175,358	166,719	487,016	481,550
Direct costs and reimbursable expenses (exclusive of depreciation and amortization shown in operating expenses):
Direct costs	89,283	92,865	277,942	272,072
Intangible assets amortization	787	1,309	3,071	4,111
Reimbursable expenses	13,405	13,005	41,808	38,386
Total direct costs and reimbursable expenses	103,475	107,179	322,821	314,569
Operating expenses:
Selling, general and administrative	31,095	27,617	92,437	88,256
Restructuring charges	2,194	394	3,253	1,379
Restatement related expenses	68	845	1,785	3,870
Litigation settlements, net			1,150	1,096
Depreciation and amortization	4,879	5,007	13,585	13,589
Goodwill impairment charge	13,083	21,973	13,083	21,973
Total operating expenses	51,319	55,836	125,293	130,163
Operating income	20,564	3,704	38,902	36,818
Other income (expense):
Interest expense, net of interest income	(2,312)	(2,762)	(6,193)	(9,869)
Other income (expense)	136	(571)	306	(532)
Total other expense	(2,176)	(3,333)	(5,887)	(10,401)
Income from continuing operations before income tax expense	18,388	371	33,015	26,417
Income tax expense (benefit)	7,972	(681)	15,707	12,727
Net income from continuing operations	10,416	1,052	17,308	13,690
Income (loss) from discontinued operations, net of tax	47	(563)	518	324
Net income	$ 10,463	$ 489	$ 17,826	$ 14,014
Net earnings per basic share:
Net income from continuing operations	$ 0.47	$ 0.05	$ 0.79	$ 0.65
Income (loss) from discontinued operations, net of tax	0.01	(0.03)	0.02	0.01
Net income	0.48	0.02	0.81	0.66
Net earnings per diluted share:
Net income from continuing operations	0.47	0.05	0.78	0.64
Income (loss) from discontinued operations, net of tax		(0.03)	0.02	0.01
Net income	$ 0.47	$ 0.02	$ 0.80	$ 0.65
Weighted average shares used in calculating earnings per share:
Basic	21,950	21,551	21,881	21,224
Diluted	22,326	21,968	22,247	21,535
Comprehensive Income:
Net income	$ 10,463	$ 489	$ 17,826	$ 14,014
Foreign currency translation (loss) gain, net of tax	496	(346)	358	257
Unrealized (loss) gain on cash flow hedging instruments, net of tax	(144)	234	(336)	541
Other comprehensive (loss) income	352	(112)	22	798
Comprehensive income	$ 10,815	$ 377	$ 17,848	$ 14,812

Consolidated Statement of Stockholders' Equity (Unaudited) - 9 months ended Sep. 30, 2012 - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning Balance at Dec. 31, 2011	$ 396,789	$ 234	$ (75,735)	$ 400,597	$ 72,902	$ (1,209)
Beginning Balance, shares at Dec. 31, 2011		23,362,828	(1,679,033)
Comprehensive income	17,848				17,826	22
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations		$ 4	$ (2,568)	2,564
Restricted stock awards, net of cancellations, shares		405,870	(62,147)
Exercise of stock options	29			29
Exercise of stock options, shares		22,808
Share-based compensation	12,353			12,353
Shares withheld for employee tax withholdings	(3,874)		$ (3,874)
Shares withheld for employee tax withholdings, shares			(101,839)
Income tax benefit on share-based compensation	709			709
Ending Balance at Sep. 30, 2012	$ 423,854	$ 238	$ (82,177)	$ 416,252	$ 90,728	$ (1,187)
Ending Balance, shares at Sep. 30, 2012		23,791,506	(1,843,019)

Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands

9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Cash flows from operating activities:

Net income

$ 17,826

$ 14,014

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation and amortization

18,994

17,875

Share-based compensation

11,183

14,149

Allowances for doubtful accounts and unbilled services

1,723

(1,542)

Deferred income taxes

2,458

3,802

Loss on disposal of property and equipment

Goodwill impairment charge

13,083

23,900

Non-cash portion of litigation settlement

1,096

Changes in operating assets and liabilities, net of businesses acquired:

Decrease (increase) in receivables from clients

9,532

(15,885)

Increase in unbilled services

(10,698)

(21,148)

Decrease in current income tax receivable, net

19,502

2,294

Decrease in other assets

256

1,374

Decrease in accounts payable and accrued liabilities

(4,783)

(937)

(Decrease) increase in accrued payroll and related benefits

(24,092)

1,725

(Decrease) increase in deferred revenues

(14,616)

14,116

Net cash provided by operating activities

40,368

54,853

Cash flows from investing activities:

Purchases of property and equipment, net

(14,344)

(10,473)

Net investment in life insurance policies

(569)

(143)

Purchases of businesses

(53,832)

(23,866)

Net cash used in investing activities

(68,745)

(34,482)

Cash flows from financing activities:

Proceeds from exercise of stock options

219

Shares redeemed for employee tax withholdings

(3,874)

(2,626)

Tax benefit from share-based compensation

1,325

211

Proceeds from borrowings under credit facility

244,000

230,000

Repayments on credit facility

(215,000)

(253,250)

Payments of capital lease obligations

(8)

(55)

Net cash provided by (used in) financing activities

26,473

(25,501)

Effect of exchange rate changes on cash

256

Net decrease in cash and cash equivalents

(1,868)

(4,874)

Cash and cash equivalents at beginning of the period

^[1]

5,080

6,347

Cash and cash equivalents at end of the period

3,212

1,473

Non-cash financing activities

Issuance of common stock in connection with settlement of class action lawsuit

$ 13,648

Deferred payments related to business acquisitions

$ 10,272

[1]	Cash and cash equivalents presented herein includes $0.1 million of cash and cash equivalents classified as discontinued operations as of December 31, 2010.

Consolidated Statements of Cash Flows (Parenthetical) (Unaudited) $ in Millions	Dec. 31, 2010 USD ($)
Consolidated Statements of Cash Flows [Abstract]
Cash and cash equivalents classified as discontinued operations	$ 0.1

- Definition

For the disposal group, including a component of the entity (discontinued operation), cash includes currency on hand as well as demand deposits with banks or financial institutions. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References + Details

Description of Business

9 Months Ended

Sep. 30, 2012

Description of Business/Basis of Presentation/New Accounting Pronouncements [Abstract]

Description of Business

1.	Description of Business

We are a leading provider of operational and financial consulting services. We help clients in diverse industries improve performance, comply with complex regulations, reduce costs, recover from distress, leverage technology, process and review large amounts of complex data, and stimulate growth. We team with our clients to deliver sustainable and measurable results. Our professionals employ their expertise in healthcare administration, finance and operations to provide our clients with specialized analyses and customized advice and solutions that are tailored to address each client’s particular challenges and opportunities. We provide consulting services to a wide variety of both financially sound and distressed organizations, including healthcare organizations, leading academic institutions, governmental entities, Fortune 500 companies, medium-sized businesses, and the law firms that represent these various organizations.

Basis of Presentation

9 Months Ended

Sep. 30, 2012

Description of Business/Basis of Presentation/New Accounting Pronouncements [Abstract]

Basis of Presentation

2.	Basis of Presentation

The accompanying unaudited Consolidated Financial Statements reflect the financial position, results of operations and cash flows as of and for the three and nine months ended September 30, 2012 and 2011. These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all of the information and note disclosures required by accounting principles generally accepted in the United States of America (“GAAP”) for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair presentation of our financial position, results of operations and cash flows for the interim periods presented in conformity with GAAP. These financial statements should be read in conjunction with the Consolidated Financial Statements and notes thereto for the year ended December 31, 2011 included in our Annual Report on Form 10-K and our Quarterly Reports on Form 10-Q for the periods ended March 31, 2012 and June 30, 2012.

Certain amounts reported in the previous year have been reclassified to conform to the 2012 presentation. Our results for any interim period are not necessarily indicative of results for a full year or any other interim period.

New Accounting Pronouncements

9 Months Ended

Sep. 30, 2012

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

New Accounting Pronouncements

3.	New Accounting Pronouncements

In June 2011, the FASB issued ASU 2011-05, “Comprehensive Income (Topic 220): Presentation of Comprehensive Income,” which amends current comprehensive income guidance. This accounting update eliminates the option to present the components of other comprehensive income as part of the statement of shareholders’ equity. Instead, the Company must report comprehensive income in either a single continuous statement of comprehensive income which contains two sections, net income and other comprehensive income, or in two separate but consecutive statements. The Company adopted this pronouncement in the first quarter of 2012. However, ASU 2011-12, “Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05,” has deferred the specific requirement within ASU 2011-05 to present on the face of the financial statements items that are reclassified from accumulated other comprehensive income to net income separately with their respective components of net income and other comprehensive income. ASU 2011-12 would still require companies to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before ASU 2011-05. The Company does not expect the guidance in ASU 2011-12 to impact its Consolidated Financial Statements, as it only requires a change in the format of presentation.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
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-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22580-107794

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305

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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

+ Details

Discontinued Operations

9 Months Ended

Sep. 30, 2012

Discontinued Operations [Abstract]

Discontinued Operations

4.	Discontinued Operations

In recent years, we have undertaken several separate initiatives to divest certain practices within the Financial Consulting segment in order to enable us to devote more of our energy and financial resources to the remaining businesses of the Company where we have a more substantial market presence. On December 30, 2011, we sold the Accounting Advisory (“AA”) practice to a group of investors including the managing director of the practice at the time. On September 30, 2010, we completed a sale of a portion of the Disputes and Investigations (“D&I”) practice and wound down the remaining practice operations as of that same date. Additionally, during the third quarter of 2010 we exited the Utilities Consulting (“Utilities”) practice. In December 2009, our Board of Directors approved a plan to divest the businesses that included the international operations of our Japan office (“Japan”). On June 30, 2010, we exited Japan via a wind down of the business.

The Company recognized a loss of $1.9 million in connection with the sale of AA in 2011 and a gain of $1.2 million in connection with the sale of D&I in 2010.

As a result of these actions, the operating results of AA, D&I, Utilities and Japan are reported as “discontinued operations.” All other operations of the business are considered “continuing operations.” Amounts previously reported have been reclassified to conform to this presentation in accordance with FASB ASC Topic 205, “Presentation of Financial Statements,” to allow for meaningful comparison of continuing operations. The Consolidated Balance Sheets as of September 30, 2012 and December 31, 2011 aggregate amounts associated with the discontinued operations as described above. Summarized operating results of discontinued operations are presented in the following table (amounts in thousands):


	Three Months Ended September 30,					Nine Months Ended September 30,
	2012		2011			2012		2011
Revenues	$	—	$	5,322		$	683	$	18,038

Income (loss) from discontinued operations before income tax expense ⁽¹⁾	$	78	$	(1,393	)	$	836	$	20

Net income (loss) from discontinued operations	$	47	$	(563	)	$	518	$	324

(1)	Includes goodwill impairment charge of $1.9 million for both the three and nine months ended September 30, 2011, respectively, allocated to the accounting advisory practice.

The carrying amounts of the major classes of assets and liabilities aggregated in discontinued operations in the Consolidated Balance Sheets as of September 30, 2012 and December 31, 2011 are presented in the following table.


	September 30, 2012		December 31, 2011
Assets
Receivables from clients, net	$	251	$	3,301
Other current assets		—		44

Total current assets		251		3,345

Total assets	$	251	$	3,345

Liabilities
Accrued payroll and related benefits	$	—	$	585
Accounts payable, accrued expenses and other liabilities		106		180

Total current liabilities		106		765
Other non-current liabilities		—		49

Total liabilities	$	106	$	814

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill and Intangible Assets

9 Months Ended

Sep. 30, 2012

Goodwill and Intangible Assets [Abstract]

Goodwill and Intangible Assets

5.	Goodwill and Intangible Assets

The table below sets forth the changes in the carrying amount of goodwill by segment for the nine months ended September 30, 2012.


	Health and Education Consulting			Legal Consulting		Financial Consulting			Total
Balance as of December 31, 2011:
Goodwill	$	450,828		$	33,180	$	158,077		$	642,085
Accumulated impairment		—			—		(129,900	)		(129,900	)

Goodwill, net as of December 31, 2011		450,828			33,180		28,177			512,185

Goodwill recorded in connection with business combinations		(364	)		19,312		—			18,948
Foreign currency translation		—			422		—			422
Goodwill reallocation		(1,000	)		—		1,000			—
Impairment charge		—			—		(13,083	)		(13,083	)

Goodwill, net as of September 30, 2012	$	449,464		$	52,914	$	16,094		$	518,472

In the second quarter of 2012, our Financial Consulting segment leadership undertook several initiatives intended to improve the segment’s financial performance. While the segment’s third quarter financial results improved over the second quarter results, the progress of the financial, operational, and business development improvements was not in line with our expectations. We now believe the likely time frame to improve the segment’s performance will be longer than originally anticipated. Therefore, we concluded that the carrying value of the segment likely exceeds its fair value and, in connection with the preparation of our financial statements for the quarter ended September 30, 2012, we performed an interim impairment test.

Goodwill impairment is determined using a two-step process. The first step of the goodwill impairment test is to identify potential impairment by comparing the fair value of a reporting unit with its net book value (or carrying amount), including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not to be impaired and the second step of the impairment test is unnecessary. If the carrying amount of the reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of the impairment loss, if any. The second step of the goodwill impairment test compares the implied fair value of the reporting unit’s goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. That is, the fair value of the reporting unit is allocated to all of the assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the purchase price paid to acquire the reporting unit.

Based on the result of the first step of the goodwill impairment analysis, we determined that the fair value of our Financial Consulting segment was less than its carrying value as of September 30, 2012 and, as such, we applied the second step of the goodwill impairment test to this segment. Based on the result of this second step of the goodwill impairment analysis, we recorded a $13.1 million non-cash pretax charge to reduce the carrying value of goodwill in our Financial Consulting segment. As a result of the charge recognized during the third quarter, the carrying amount of our total goodwill was reduced to $518.5 million at September 30, 2012.

During the first nine months of 2012, the Company completed two acquisitions within the Legal Consulting segment; Ascertus Ltd., a London-based source of software solutions and professional services for corporate legal departments and law firms, and AdamsGrayson, a managed review and legal staffing firm based in Washington, D.C. The aggregate purchase price of the two acquisitions totaled $32.0 million. In accordance with FASB ASC Topic 805, “Business Combinations”, we recorded $8.6 million of intangible assets and $19.3 million of goodwill related to these two acquisitions.

From time to time, we reorganize our internal organizational structure to better align our service offerings. During the first quarter of 2012, we moved our healthcare valuation consulting practice from our Health and Education Consulting segment to our Financial Consulting segment. As a result, $1.0 million of related goodwill was also reallocated between these segments using a relative fair value approach.

Intangible assets as of September 30, 2012 and December 31, 2011 consisted of the following:


	September 30, 2012				December 31, 2011
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships	$	24,856	$	9,353	$	17,367	$	6,950
Non-competition agreements		7,256		5,425		6,693		4,442
Trade names		120		4		247		192
Technology and software		4,149		1,654		11,949		7,805
Document reviewer database		450		45		—		—

Total	$	36,831	$	16,481	$	36,256	$	19,389

Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Customer contracts are amortized on a straight-line basis over relatively short lives due to the short-term nature of the services provided under these contracts. The majority of customer relationships are amortized on an accelerated basis to correspond to the cash flows expected to be derived from the relationships. All other customer relationships, non-competition agreements, trade names, technology and software, and the document reviewer database are amortized on a straight-line basis.

Intangible assets amortization expense was $1.9 million and $5.1 million for the three and nine months ended September 30, 2012, respectively. Intangible assets amortization expense was $2.0 million and $6.3 million for the three and nine months ended September 30, 2011, respectively. Estimated annual intangible assets amortization expense is $7.0 million for 2012, $5.6 million for 2013, $4.4 million for 2014, $3.0 million for 2015, $1.8 million for 2016 and $1.2 million for 2017. Actual future amortization expense could differ from these estimated amounts as a result of future acquisitions and other factors.

- 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.

+ References + Details

Earnings Per Share

9 Months Ended

Sep. 30, 2012

Earnings Per Share [Abstract]

Earnings Per Share

6.	Earnings Per Share

Basic earnings per share excludes dilution and is computed by dividing net income by the weighted average number of common shares outstanding for the period, excluding unvested restricted common stock. Diluted earnings per share reflects the potential reduction in earnings per share that could occur if securities or other contracts to issue common stock were exercised or converted into common stock under the treasury stock method. Earnings per share under the basic and diluted computations are as follows:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2012		2011			2012		2011
Net income from continuing operations	$	10,416	$	1,052		$	17,308	$	13,690
Income (loss) from discontinued operations, net of tax		47		(563	)		518		324

Net income	$	10,463	$	489		$	17,826	$	14,014

Weighted average common shares outstanding – basic		21,950		21,551			21,881		21,224
Weighted average common stock equivalents		376		417			366		311

Weighted average common shares outstanding – diluted		22,326		21,968			22,247		21,535

Net earnings per basic share:
Income from continuing operations	$	0.47	$	0.05		$	0.79	$	0.65
Income (loss) from discontinued operations, net of tax		0.01		(0.03	)		0.02		0.01

Net income	$	0.48	$	0.02		$	0.81	$	0.66

Net earnings per diluted share:
Income from continuing operations	$	0.47	$	0.05		$	0.78	$	0.64
Income (loss) from discontinued operations, net of tax		—		(0.03	)		0.02		0.01

Net income	$	0.47	$	0.02		$	0.80	$	0.65

The computation of diluted earnings per share excludes outstanding options and other common stock equivalents in periods where inclusion of such potential common stock instruments would be anti-dilutive. The weighted average common stock equivalents presented above do not include the effect of approximately 42,200 and 53,700 common stock equivalents for the three months ended September 30, 2012 and 2011, respectively, and approximately 85,300 and 354,400 common stock equivalents for the nine months ended September 30, 2012 and 2011, respectively, because their inclusion would be anti-dilutive.

Borrowings

9 Months Ended

Sep. 30, 2012

Borrowings [Abstract]

Borrowings

7.	Borrowings

During 2011, the Company and certain of the Company’s subsidiaries as guarantors entered into an Amended and Restated Credit Agreement with various financial institutions, as amended by the first amendment to the credit agreement dated as of August 31, 2012 (collectively, the “2011 Credit Agreement”). The 2011 Credit Agreement replaced the previous Credit Agreement, dated as of June 7, 2006, and all subsequent amendments thereto, by and among the Company and the lenders therein.

The 2011 Credit Agreement consists of a senior secured credit facility in an aggregate principal amount of $450.0 million comprised of a five-year revolving credit facility (“Revolver”) under which the Company may borrow from time to time up to $247.5 million and a $202.5 million five-year term loan facility (“Term Loan”) that was funded in a single advance on the closing date of the first amendment. The 2011 Credit Agreement provides for the option to increase the revolving credit facility in an aggregate amount of up to $50 million subject to certain requirements as defined in the 2011 Credit Agreement. The proceeds of the senior secured credit facility were used to refinance existing indebtedness and will continue to be used for working capital, capital expenditures, and other corporate purposes.

The obligations under the 2011 Credit Agreement are secured pursuant to a Security Agreement with Bank of America as Administrative Agent. The Security Agreement grants Bank of America, N.A. for the ratable benefit of the lenders under the 2011 Credit Agreement, a first-priority lien, subject to permitted liens, on substantially all of the personal property assets of the Company and the subsidiary guarantors. The Revolver and Term Loan are also secured by a pledge of 100% of the voting stock or other equity interests in our domestic subsidiaries and 65% of the voting stock or other equity interests in our foreign subsidiaries.

Fees and interest on borrowings vary based on our total debt to earnings before interest, taxes, depreciation and amortization (“EBITDA”) ratio as set forth in the 2011 Credit Agreement. Interest is based on a spread over the London Interbank Offered Rate (“LIBOR”) or a spread over the base rate, as selected by the Company. The base rate is the greater of (a) the Federal Funds Rate plus 0.5%, (b) the Prime Rate and (c) except during a Eurodollar Unavailability Period, the Eurodollar Rate plus 1.0%.

The Term Loan, as amended, is subject to scheduled quarterly amortization payments equal to 10.5% of the original principal balance in year one, 12.3% in year two, 13.0% in year three, 14.8% in year four, and 49.4% in year five, as set forth in the 2011 Credit Agreement. The maturity date for the Term Loan is August 31, 2017, at which time the outstanding principal balance and all accrued interest will be due and payable in full. All outstanding borrowings under the Revolver, as amended, will be due upon expiration of the 2011 Credit Agreement on August 31, 2017.

Under the 2011 Credit Agreement, dividends are restricted to an amount up to $50 million plus 50% of cumulative consolidated net income from the closing date of the 2011 Credit Agreement plus 50% of the net cash proceeds from equity issuances. In addition, certain acquisitions and similar transactions need to be approved by the lenders.

The 2011 Credit Agreement contains quarterly financial covenants that require us to maintain a minimum fixed charge coverage ratio of 2.25 to 1.00 and a maximum leverage ratio of 3.00 to 1.00 with step-downs in subsequent periods, as those ratios are defined therein, as well as a minimum net worth greater than $150 million. At September 30, 2012, we were in compliance with these financial covenants with a fixed charge coverage ratio of 3.36 to 1.00, a leverage ratio of 2.07 to 1.00, and net worth greater than $150 million. At December 31, 2011, we were also in compliance with our financial debt covenants.

The borrowing capacity under the 2011 Credit Agreement is reduced by any outstanding letters of credit and payments under the Term Loan. At September 30, 2012, outstanding letters of credit totaled $3.9 million and are primarily used as security deposits for our office facilities. As of September 30, 2012, the unused borrowing capacity under the 2011 Credit Agreement was $218.6 million. Borrowings outstanding under this credit facility at September 30, 2012 totaled $222.5 million. These borrowings carried a weighted average interest rate of 2.7%, including the effect of the interest rate swaps described below in Note 9 “Derivative Instrument and Hedging Activity.” All of the borrowings outstanding under the 2011 Credit Agreement are classified as long-term on our Consolidated Balance Sheets as the principal under the Revolver is not due until 2017 and we intend to fund scheduled quarterly payments under the Term Loan with availability under the Revolver. Borrowings outstanding at December 31, 2011 were $193.5 million and carried a weighted average interest rate of 3.3%.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Restructuring Charges

9 Months Ended

Sep. 30, 2012

Restructuring Charges [Abstract]

Restructuring Charges

8.	Restructuring Charges

During the third quarter of 2012, we incurred a $2.2 million pre-tax restructuring charge primarily consisting of $0.9 million related to the consolidation of office space in Washington, D.C. and $1.1 million related to our office relocation in New York. The Washington, D.C. charge included $0.7 million related to the remaining lease payments, net of estimated sublease income, for office space we vacated during the quarter and $0.2 million of accelerated depreciation on leasehold improvements for that space. The New York charge included $0.4 million of accelerated depreciation and $0.7 million for brokerage fees related to the execution of a sublease arrangement for the space we plan to vacate during the fourth quarter of 2012. During the first and second quarters of 2012 we incurred charges of $1.1 million primarily related to accelerated depreciation on our New York office leasehold improvements, partially offset by the net favorable impact of updated assumptions for lease accruals related to previously vacated office spaces.

We expect the remaining accelerated depreciation charge in 2012 related to our New York office to be $0.4 million. We also expect to incur approximately $0.1 million of additional charges in 2012 upon relocating our New York office space.

During the nine months ended September 30, 2011, we incurred $1.4 million in restructuring charges primarily related to the consolidation of office space in Chicago, the relocation of our Boston office and severance expense.

As of September 30, 2012, our restructuring charge liability is $1.8 million, and primarily consists of the present value of remaining lease payments, net of estimated sublease income, for our vacated office space in San Francisco, Chicago and Washington, D.C. The restructuring charge liability is included as a component of Accrued expenses and Deferred compensation and other liabilities.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Derivative Instrument and Hedging Activity

9 Months Ended

Sep. 30, 2012

Derivative Instrument and Hedging Activity [Abstract]

Derivative Instrument and Hedging Activity

9.	Derivative Instrument and Hedging Activity

On March 20, 2009, we entered into an interest rate swap agreement for a notional amount of $100.0 million effective on March 31, 2009 and ending on February 23, 2012. We entered into this derivative instrument to hedge against the risk of changes in future cash flows related to changes in interest rates on $100.0 million of the total variable-rate borrowings outstanding described above in Note 7 “Borrowings.” Under the terms of the interest rate swap agreement, we received from the counterparty interest on the $100.0 million notional amount based on one-month LIBOR and we paid to the counterparty a fixed rate of 1.715%. This swap effectively converted $100.0 million of our variable-rate borrowings to fixed-rate borrowings beginning on March 31, 2009 and through February 23, 2012.

On December 8, 2011, we entered into a forward amortizing interest rate swap agreement effective on February 29, 2012 and ending on April 14, 2016. We entered into this derivative instrument to continue hedging against the interest rate risks of our variable-rate borrowings described above. The swap had an initial notional amount of $56.6 million and amortizes throughout the term. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one-month LIBOR and we pay to the counterparty a fixed rate of 0.9875%.

On May 30, 2012, we entered into an additional forward amortizing interest rate swap agreement effective on May 31, 2012 and ending on April 14, 2016. We entered into this derivative instrument to further hedge against the interest rate risks of our variable-rate borrowings described above. The swap has an initial notional amount of $37.0 million and amortizes throughout the term. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one-month LIBOR and we pay to the counterparty a fixed rate of 0.70%.

FASB ASC Topic 815, “Derivatives and Hedging,” requires companies to recognize all derivative instruments as either assets or liabilities at fair value on the balance sheet. In accordance with ASC Topic 815, we have designated these derivative instruments as cash flow hedges. As such, changes in the fair value of the derivative instruments are recorded as a component of other comprehensive income (“OCI”) to the extent of effectiveness and reclassified into interest expense upon settlement. The ineffective portion of the change in fair value of the derivative instruments is recognized in interest expense. As of September 30, 2012, it was anticipated that $0.3 million of the net losses, net of tax, currently recorded in OCI will be reclassified into earnings within the next 12 months. Our interest rate swap agreements were effective during the three and nine months ended September 30, 2012.

The tables below set forth additional information relating to these interest rate swaps designated as cash flow hedging instruments as of September 30, 2012 and December 31, 2011, and for the three and nine months ended September 30, 2012 and 2011.


	Fair Value (Derivative Liability)
Balance Sheet Location	September 30, 2012		December 31, 2011
Accrued expenses	$	517	$	216
Deferred compensation and other liabilities	$	506	$	250


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$	(467	)	$	(565	)	$	(275	)	$	(872	)
Change in fair value, net of tax	$	(287	)	$	(154	)	$	(852	)	$	(589	)
Reclassification adjustments into earnings, net of tax	$	144		$	388		$	517		$	1,130

Net unrealized losses on cash flow hedges, net of tax, end of period	$	(610	)	$	(331	)	$	(610	)	$	(331	)

We do not use derivative instruments for trading or other speculative purposes, and we did not have any other derivative instruments or hedging activities as of September 30, 2012.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

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+ Details

Fair Value of Financial Instruments

9 Months Ended

Sep. 30, 2012

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

10.

Fair Value of Financial Instruments

Certain of our assets and liabilities are measured at fair value. FASB ASC Topic 820, “Fair Value Measurements and Disclosures,” defines fair value as the price that would be received to sell an asset or the price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy for inputs used in measuring fair value and requires companies to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy consists of three levels based on the objectivity of the inputs as follows:


Level 1 Inputs		Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 Inputs		Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 Inputs		Unobservable inputs for the asset or liability, and include situations in which there is little, if any, market activity for the asset or liability.

Cash and cash equivalents are stated at cost, which approximates fair market value. The carrying values for receivables from clients, unbilled services, accounts payable, deferred revenues and other accrued liabilities reasonably approximate fair market value due to the nature of the financial instrument and the short-term maturity of these items. The carrying values of our bank borrowings reported in the Consolidated Balance Sheets approximate fair value, using level 2 inputs, since they bear interest at variable rates based on market rates as set forth in the 2011 Credit Agreement. Refer to Note 7 “Borrowings.”

The table below sets forth our fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012 and December 31, 2011.


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
September 30, 2012
Asset:
Promissory note	$	—	$	—	$	2,839	$	2,839

Liability:
Interest rate swaps	$	—	$	1,023	$	—	$	1,023

December 31, 2011
Asset:
Promissory note	$	—	$	—	$	2,680	$	2,680

Liability:
Interest rate swaps	$	—	$	466	$	—	$	466

As part of the consideration received for the sale of our AA practice on December 30, 2011, the Company received a $3.5 million promissory note payable over four years. The note will be paid to the Company in quarterly installments of approximately $0.2 million beginning in April 2013 with a final payment of approximately $1.1 million on the maturity date in December 2015. The fair value of the note was derived by multiplying the projected cash flows by a discount rate of 14%, which accounts for the risks associated with the note. The increase in the fair value of the note during the first nine months of 2012 reflects the accretion of interest income in excess of interest payments received.

The fair value of the interest rate swaps was derived using estimates to settle the interest rate swap agreements, which are based on the net present value of expected future cash flows on each leg of the swaps utilizing market-based inputs and discount rates reflecting the risks involved.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Number 107
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Comprehensive Income

9 Months Ended

Sep. 30, 2012

Comprehensive Income [Abstract]

Comprehensive Income

11.

Comprehensive Income

The table below sets forth the components of comprehensive income for the three and nine months ended September 30, 2012 and 2011.


	Three Months Ended September 30, 2012								Three Months Ended September 30, 2011
	Before Taxes			Tax (Expense) Benefit		Net of Taxes			Before Taxes			Tax (Expense) Benefit			Net of Taxes
Net income						$	10,463								$	489
Other comprehensive (loss) income:
Foreign currency translation adjustment	$	496		$	—		496		$	(409	)	$	63			(346	)
Unrealized (loss) gain on cash flow hedging instrument		(238	)		94		(144	)		390			(156	)		234

Other comprehensive (loss) income	$	258		$	94		352		$	(19	)	$	(93	)		(112	)

Comprehensive income						$	10,815								$	377


	Nine Months Ended September 30, 2012									Nine Months Ended September 30, 2011
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes		Tax (Expense) Benefit			Net of Taxes
Net income							$	17,826							$	14,014
Other comprehensive (loss) income:
Foreign currency translation adjustment	$	403		$	(45	)		358		$	253	$	4			257
Unrealized (loss) gain on cash flow hedging instrument		(558	)		222			(336	)		901		(360	)		541

Other comprehensive (loss) income	$	(155	)	$	177			22		$	1,154	$	(356	)		798

Comprehensive income							$	17,848							$	14,812

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6522872

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes

9 Months Ended

Sep. 30, 2012

Income Taxes [Abstract]

Income Taxes

12.

Income Taxes

The Company’s effective tax rate for the three months ended September 30, 2012 was expense of 43.4% compared with a benefit for the three months ended September 30, 2011. The Company’s effective tax rates for the nine months ended September 30, 2012 and 2011 were 47.6% and 48.2%, respectively. The effective tax rates for both the three and nine months ended September 30, 2012 periods were higher than the statutory rate, inclusive of state income taxes, primarily due to the impact of foreign losses with no tax benefit, partially offset by the release of reserves for uncertain tax positions. The benefit rate for the three months ended September 30, 2011 was higher than the statutory rate, inclusive of state income taxes, due primarily to the impact of certain credits and deductions recorded based on updated information obtained in the quarter, partially offset by the impact of foreign losses with no tax benefits. The effective tax rate for the nine months ended September 30, 2011 was higher than the statutory rate, inclusive of state income taxes, primarily due to the impact of foreign losses with no tax benefits, partially offset by certain credits and deductions recorded in the third quarter based on updated information obtained during the quarter.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
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-Name Statement of Financial Accounting Standard (FAS)
-Number 109
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments, Contingencies and Guarantees

9 Months Ended

Sep. 30, 2012

Commitments, Contingencies and Guarantees [Abstract]

Commitments, Contingencies and Guarantees

13.

Commitments, Contingencies and Guarantees

Litigation

Qui Tam Action

On December 9, 2009, plaintiff, Associates Against Outlier Fraud, filed a first amended qui tam complaint against Huron Consulting Group Inc., and others under the federal and New York state False Claims Act (“FCA”) in the United States District Court for the Southern District of New York. The federal and state FCA authorize private individuals (known as “relators”) to sue on behalf of the government (known as “qui tam” actions) alleging that false or fraudulent claims were knowingly submitted to the government. Once a qui tam action is filed, the government may elect to intervene in the action. If the government declines to intervene, the relator may proceed with the action. Under the federal and state FCA, the government may recover treble damages and civil penalties (civil penalties of up to $11,000 per violation under the federal FCA and $12,000 per violation under the state FCA). On January 6, 2010, the United States declined to intervene in the lawsuit. After the Court granted Huron’s motion to dismiss without prejudice, on September 29, 2010, relator filed a second amended complaint alleging that Huron and others caused St. Vincent Catholic Medical Center to receive more than $30 million in inflated outlier payments under the Medicare and Medicaid programs in violation of the federal and state FCA and is also seeking to recover an unspecified amount of civil penalties. On June 18, 2012, Huron filed a Summary Judgment motion for dismissal of the action in its entirety which is currently pending. We have conducted preliminary settlement discussions with the relator, and as a result we recorded a charge of $1.2 million in the second quarter of 2012, in accordance with FASB ASC Topic 450, “Contingencies.” No trial date has been set. We believe that the claims are without merit and intend to vigorously defend ourselves in this matter.

From time to time, we are involved in legal proceedings and litigation arising in the ordinary course of business. As of the date of this Quarterly Report on Form 10-Q, we are not a party to or threatened with any other litigation or legal proceeding that, in the current opinion of management, could have a material adverse effect on our financial position or results of operations. However, due to the risks and uncertainties inherent in legal proceedings, actual results could differ from current expected results.

Guarantees

Guarantees in the form of letters of credit totaling $3.9 million and $4.0 million were outstanding at September 30, 2012 and December 31, 2011, respectively, to support certain office lease obligations as well as Middle East performance and bid bonds.

In connection with certain business acquisitions, we were required to pay additional purchase consideration to the sellers if specific performance targets and conditions were met over a number of years as specified in the related purchase agreements. These amounts were calculated and payable at the end of each year based on full year financial results. Additional purchase consideration earned by certain sellers totaled $32.2 million for the year ended December 31, 2011. As of September 30, 2012, we have no further obligations under these arrangements.

To the extent permitted by law, our bylaws and articles of incorporation require that we indemnify our officers and directors against judgments, fines and amounts paid in settlement, including attorneys’ fees, incurred in connection with civil or criminal action or proceedings, as it relates to their services to us if such person acted in good faith. Although there is no limit on the amount of indemnification, we may have recourse against our insurance carrier for certain payments made.

Segment Information

9 Months Ended

Sep. 30, 2012

Segment Information [Abstract]

Segment Information

14.

Segment Information

Segments are defined by FASB ASC Topic 280, “Segment Reporting,” as components of a company in which separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker manages the business under three operating segments: Health and Education Consulting, Legal Consulting, and Financial Consulting.

•

Health and Education Consulting. Our Health and Education Consulting segment provides consulting services to hospitals, health systems, physicians, managed care organizations, academic medical centers, colleges, universities, and pharmaceutical and medical device manufacturers. This segment’s professionals develop and implement solutions and software to help clients address challenges relating to financial management, strategy, operational and organizational effectiveness, research administration, and regulatory compliance. This segment also provides consulting services related to hospital or healthcare organization performance improvement, revenue cycle improvement, turnarounds, merger or affiliation strategies, labor productivity, non-labor cost management, information technology, patient flow improvement, physician practice management, interim management, clinical quality and care variation, and governance and board development.

•

Legal Consulting. Our Legal Consulting segment provides advisory and business services to assist law departments of major corporations and law firms with their strategy, organizational design and development, operational efficiency, and cost effectiveness. These results-driven services add value to organizations by helping reduce the amounts they spend on legal services and enhance client service. Our expertise focuses on strategic and management consulting, cost management, and technology and information management including matter management, records management, document review and discovery services. Included in this segment’s offerings is our V3locity^® solution, which delivers a streamlined e-discovery process resulting in more affordable and predictable discovery costs.

•

Financial Consulting. Our Financial Consulting segment provides financial advisory, interim management and operational consulting services to companies including companies in transition, creditor constituencies, and other stakeholders in connection with out-of-court restructurings and bankruptcy proceedings. For companies in financial distress, we work with management to assess the viability of their business, to develop and implement a turnaround plan to improve cash flow, and to implement a debt-restructuring plan to improve the balance sheet. In some instances, we serve in interim management roles. When out-of-court solutions are not achievable, we assist clients in preparing for Chapter 11 bankruptcy filings and with all aspects of the bankruptcy process by gathering, analyzing, and presenting financial and business information needed to achieve successful reorganizations. We also provide claims management services to help companies process and analyze complex and voluminous claims filed in bankruptcies and related litigation matters. We have an array of services that are flexible and responsive to event- and transaction-based needs across industries. Our professionals consist of certified public accountants, certified insolvency and restructuring advisors, certified turnaround professionals, MBAs, JDs and chartered financial analysts as well as former chief restructuring officers, chief executive officers, chief financial officers and board of directors members.

Segment operating income consists of the revenues generated by a segment, less the direct costs of revenue and selling, general and administrative costs that are incurred directly by the segment. Unallocated corporate costs include costs related to administrative functions that are performed in a centralized manner that are not attributable to a particular segment. These administrative function costs include costs for corporate office support, certain office facility costs, costs relating to accounting and finance, human resources, legal, marketing, information technology and Company-wide business development functions, as well as costs related to overall corporate management.

From time to time, we will reorganize our internal organizational structure to better align our service offerings. During the first quarter of 2012, we moved our healthcare valuation consulting practice from our Health and Education Consulting segment to our Financial Consulting segment. Previously reported segment information has been restated to reflect this move.

The table below sets forth information about our operating segments for the three and nine months ended September 30, 2012 and 2011, along with the items necessary to reconcile the segment information to the totals reported in the accompanying Consolidated Financial Statements.


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Health and Education Consulting:
Revenues	$	109,046		$	101,490		$	294,932		$	295,248
Operating income	$	45,846		$	35,232		$	95,858		$	97,986
Segment operating income as a percent of segment revenues		42.0	%		34.7	%		32.5	%		33.2	%
Legal Consulting:
Revenues	$	46,153		$	43,501		$	133,443		$	120,790
Operating income	$	11,479		$	12,779		$	33,489		$	32,003
Segment operating income as a percent of segment revenues		24.9	%		29.4	%		25.1	%		26.5	%
Financial Consulting:
Revenues ⁽¹⁾	$	6,689		$	8,588		$	16,821		$	27,232
Operating income	$	1,763		$	2,824		$	1,659		$	8,562
Segment operating income as a percent of segment revenues		26.4	%		32.9	%		9.9	%		31.4	%
Total Company:
Revenues	$	161,888		$	153,579		$	445,196		$	443,270
Reimbursable expenses		13,470			13,140			41,820			38,280

Total revenues and reimbursable expenses	$	175,358		$	166,719		$	487,016		$	481,550

Statements of Earnings reconciliation:
Segment operating income	$	59,088		$	50,835		$	131,006		$	138,551
Charges not allocated at the segment level:
Other selling, general and administrative expenses		20,562			20,151			65,436			66,171
Depreciation and amortization expense		4,879			5,007			13,585			13,589
Goodwill impairment charge		13,083			21,973			13,083			21,973
Other expense, net		2,176			3,333			5,887			10,401

Income from continuing operations before income tax expense	$	18,388		$	371		$	33,015		$	26,417

(1)

Financial Consulting segment revenues above include amounts related to our healthcare valuation consulting practice of $1.6 million and $1.5 million for the three months ended September 30, 2012 and 2011, respectively, and $3.5 million and $4.6 million for the nine months ended September 30, 2012 and 2011, respectively.

Goodwill impairment charges are not allocated at the segment level because the underlying goodwill asset is reflective of our corporate investment in the segments. We do not include the impact of goodwill impairment charges in our evaluation of segment performance.

At both September 30, 2012 and December 31, 2011, no single client accounted for greater than 10% of our combined receivables and unbilled services balances. No single client generated greater than 10% of our consolidated revenues during the three and nine months ended September 30, 2012 and 2011.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

New Accounting Pronouncements (Policies)	9 Months Ended
New Accounting Pronouncements (Policies)	Sep. 30, 2012
Policy Text Block [Abstract]
Comprehensive Income	In June 2011, the FASB issued ASU 2011-05, “Comprehensive Income (Topic 220): Presentation of Comprehensive Income,” which amends current comprehensive income guidance. This accounting update eliminates the option to present the components of other comprehensive income as part of the statement of shareholders’ equity. Instead, the Company must report comprehensive income in either a single continuous statement of comprehensive income which contains two sections, net income and other comprehensive income, or in two separate but consecutive statements. The Company adopted this pronouncement in the first quarter of 2012. However, ASU 2011-12, “Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05,” has deferred the specific requirement within ASU 2011-05 to present on the face of the financial statements items that are reclassified from accumulated other comprehensive income to net income separately with their respective components of net income and other comprehensive income. ASU 2011-12 would still require companies to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before ASU 2011-05. The Company does not expect the guidance in ASU 2011-12 to impact its Consolidated Financial Statements, as it only requires a change in the format of presentation.
Presentation of Financial Statements	As a result of these actions, the operating results of AA, D&I, Utilities and Japan are reported as “discontinued operations.” All other operations of the business are considered “continuing operations.” Amounts previously reported have been reclassified to conform to this presentation in accordance with FASB ASC Topic 205, “Presentation of Financial Statements,” to allow for meaningful comparison of continuing operations. The Consolidated Balance Sheets as of September 30, 2012 and December 31, 2011 aggregate amounts associated with the discontinued operations as described above. Summarized operating results of discontinued operations are presented in the following table (amounts in thousands):
Business Combinations	During the first nine months of 2012, the Company completed two acquisitions within the Legal Consulting segment; Ascertus Ltd., a London-based source of software solutions and professional services for corporate legal departments and law firms, and AdamsGrayson, a managed review and legal staffing firm based in Washington, D.C. The aggregate purchase price of the two acquisitions totaled $32.0 million. In accordance with FASB ASC Topic 805, “Business Combinations”, we recorded $8.6 million of intangible assets and $19.3 million of goodwill related to these two acquisitions.
Derivatives and Hedging	FASB ASC Topic 815, “Derivatives and Hedging,” requires companies to recognize all derivative instruments as either assets or liabilities at fair value on the balance sheet. In accordance with ASC Topic 815, we have designated these derivative instruments as cash flow hedges. As such, changes in the fair value of the derivative instruments are recorded as a component of other comprehensive income (“OCI”) to the extent of effectiveness and reclassified into interest expense upon settlement. The ineffective portion of the change in fair value of the derivative instruments is recognized in interest expense. As of September 30, 2012, it was anticipated that $0.3 million of the net losses, net of tax, currently recorded in OCI will be reclassified into earnings within the next 12 months. Our interest rate swap agreements were effective during the three and nine months ended September 30, 2012.
Fair Value Measurements and Disclosures	Certain of our assets and liabilities are measured at fair value. FASB ASC Topic 820, “Fair Value Measurements and Disclosures,” defines fair value as the price that would be received to sell an asset or the price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy for inputs used in measuring fair value and requires companies to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy consists of three levels based on the objectivity of the inputs as follows:
Contingencies	On December 9, 2009, plaintiff, Associates Against Outlier Fraud, filed a first amended qui tam complaint against Huron Consulting Group Inc., and others under the federal and New York state False Claims Act (“FCA”) in the United States District Court for the Southern District of New York. The federal and state FCA authorize private individuals (known as “relators”) to sue on behalf of the government (known as “qui tam” actions) alleging that false or fraudulent claims were knowingly submitted to the government. Once a qui tam action is filed, the government may elect to intervene in the action. If the government declines to intervene, the relator may proceed with the action. Under the federal and state FCA, the government may recover treble damages and civil penalties (civil penalties of up to $11,000 per violation under the federal FCA and $12,000 per violation under the state FCA). On January 6, 2010, the United States declined to intervene in the lawsuit. After the Court granted Huron’s motion to dismiss without prejudice, on September 29, 2010, relator filed a second amended complaint alleging that Huron and others caused St. Vincent Catholic Medical Center to receive more than $30 million in inflated outlier payments under the Medicare and Medicaid programs in violation of the federal and state FCA and is also seeking to recover an unspecified amount of civil penalties. On June 18, 2012, Huron filed a Summary Judgment motion for dismissal of the action in its entirety which is currently pending. We have conducted preliminary settlement discussions with the relator, and as a result we recorded a charge of $1.2 million in the second quarter of 2012, in accordance with FASB ASC Topic 450, “Contingencies.” No trial date has been set. We believe that the claims are without merit and intend to vigorously defend ourselves in this matter.
Segment Reporting	Segments are defined by FASB ASC Topic 280, “Segment Reporting,” as components of a company in which separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker manages the business under three operating segments: Health and Education Consulting, Legal Consulting, and Financial Consulting.

- Definition

Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2303973

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 05
-Paragraph 4
-Subparagraph (a)-(d)
-URI http://asc.fasb.org/extlink&oid=6909625&loc=d3e227-128457

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 7
-Subparagraph a, b, c, d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-Section SEC Observer Comments
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 9, 10, 11, 12, 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 954
-SubTopic 450
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6491354&loc=d3e6052-115624

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2155897

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 954
-SubTopic 450
-Section 50
-Paragraph 1
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Audit and Accounting Guide (AAG)
-Number AAG-HCO
-Paragraph 12, 13
-IssueDate 2006-05-01
-Chapter 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Technical Bulletin (FTB)
-Number 90-1
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 11
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 25
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 22
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Technical Bulletin (FTB)
-Number 90-1
-Paragraph 5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 24
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Technical Bulletin (FTB)
-Number 90-1
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 45
-Paragraph 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Disclosure of accounting policy for its derivative instruments and hedging activities.

+ References

+ Details

Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2012

Discontinued Operations [Abstract]

Summarized operating results of discontinued operations


	Three Months Ended September 30,					Nine Months Ended September 30,
	2012		2011			2012		2011
Revenues	$	—	$	5,322		$	683	$	18,038

Income (loss) from discontinued operations before income tax expense ⁽¹⁾	$	78	$	(1,393	)	$	836	$	20

Net income (loss) from discontinued operations	$	47	$	(563	)	$	518	$	324

Carrying value of assets and liabilities aggregated in discontinued operations


	September 30, 2012		December 31, 2011
Assets
Receivables from clients, net	$	251	$	3,301
Other current assets		—		44

Total current assets		251		3,345

Total assets	$	251	$	3,345

Liabilities
Accrued payroll and related benefits	$	—	$	585
Accounts payable, accrued expenses and other liabilities		106		180

Total current liabilities		106		765
Other non-current liabilities		—		49

Total liabilities	$	106	$	814

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2012

Goodwill and Intangible Assets [Abstract]

Changes in the carrying amount of goodwill


	Health and Education Consulting			Legal Consulting		Financial Consulting			Total
Balance as of December 31, 2011:
Goodwill	$	450,828		$	33,180	$	158,077		$	642,085
Accumulated impairment		—			—		(129,900	)		(129,900	)

Goodwill, net as of December 31, 2011		450,828			33,180		28,177			512,185

Goodwill recorded in connection with business combinations		(364	)		19,312		—			18,948
Foreign currency translation		—			422		—			422
Goodwill reallocation		(1,000	)		—		1,000			—
Impairment charge		—			—		(13,083	)		(13,083	)

Goodwill, net as of September 30, 2012	$	449,464		$	52,914	$	16,094		$	518,472

Intangible assets


	September 30, 2012				December 31, 2011
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships	$	24,856	$	9,353	$	17,367	$	6,950
Non-competition agreements		7,256		5,425		6,693		4,442
Trade names		120		4		247		192
Technology and software		4,149		1,654		11,949		7,805
Document reviewer database		450		45		—		—

Total	$	36,831	$	16,481	$	36,256	$	19,389

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2012

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings (Loss) Per Share


	Three Months Ended September 30,					Nine Months Ended September 30,
	2012		2011			2012		2011
Net income from continuing operations	$	10,416	$	1,052		$	17,308	$	13,690
Income (loss) from discontinued operations, net of tax		47		(563	)		518		324

Net income	$	10,463	$	489		$	17,826	$	14,014

Weighted average common shares outstanding – basic		21,950		21,551			21,881		21,224
Weighted average common stock equivalents		376		417			366		311

Weighted average common shares outstanding – diluted		22,326		21,968			22,247		21,535

Net earnings per basic share:
Income from continuing operations	$	0.47	$	0.05		$	0.79	$	0.65
Income (loss) from discontinued operations, net of tax		0.01		(0.03	)		0.02		0.01

Net income	$	0.48	$	0.02		$	0.81	$	0.66

Net earnings per diluted share:
Income from continuing operations	$	0.47	$	0.05		$	0.78	$	0.64
Income (loss) from discontinued operations, net of tax		—		(0.03	)		0.02		0.01

Net income	$	0.47	$	0.02		$	0.80	$	0.65

Derivative Instrument and Hedging Activity (Tables)

9 Months Ended

Sep. 30, 2012

Derivative Instrument and Hedging Activity [Abstract]

Fair Value interest rate swaps designated as cash flow hedging instruments


	Fair Value (Derivative Liability)
Balance Sheet Location	September 30, 2012		December 31, 2011
Accrued expenses	$	517	$	216
Deferred compensation and other liabilities	$	506	$	250

Interest rate swaps designated as cash flow hedging instruments


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$	(467	)	$	(565	)	$	(275	)	$	(872	)
Change in fair value, net of tax	$	(287	)	$	(154	)	$	(852	)	$	(589	)
Reclassification adjustments into earnings, net of tax	$	144		$	388		$	517		$	1,130

Net unrealized losses on cash flow hedges, net of tax, end of period	$	(610	)	$	(331	)	$	(610	)	$	(331	)

Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2012

Fair Value of Financial Instruments [Abstract]

Financial assets and liabilities measured at fair value on a recurring basis


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
September 30, 2012
Asset:
Promissory note	$	—	$	—	$	2,839	$	2,839

Liability:
Interest rate swaps	$	—	$	1,023	$	—	$	1,023

December 31, 2011
Asset:
Promissory note	$	—	$	—	$	2,680	$	2,680

Liability:
Interest rate swaps	$	—	$	466	$	—	$	466

Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2012

Comprehensive Income [Abstract]

Components of comprehensive income


	Three Months Ended September 30, 2012								Three Months Ended September 30, 2011
	Before Taxes			Tax (Expense) Benefit		Net of Taxes			Before Taxes			Tax (Expense) Benefit			Net of Taxes
Net income						$	10,463								$	489
Other comprehensive (loss) income:
Foreign currency translation adjustment	$	496		$	—		496		$	(409	)	$	63			(346	)
Unrealized (loss) gain on cash flow hedging instrument		(238	)		94		(144	)		390			(156	)		234

Other comprehensive (loss) income	$	258		$	94		352		$	(19	)	$	(93	)		(112	)

Comprehensive income						$	10,815								$	377


	Nine Months Ended September 30, 2012									Nine Months Ended September 30, 2011
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes		Tax (Expense) Benefit			Net of Taxes
Net income							$	17,826							$	14,014
Other comprehensive (loss) income:
Foreign currency translation adjustment	$	403		$	(45	)		358		$	253	$	4			257
Unrealized (loss) gain on cash flow hedging instrument		(558	)		222			(336	)		901		(360	)		541

Other comprehensive (loss) income	$	(155	)	$	177			22		$	1,154	$	(356	)		798

Comprehensive income							$	17,848							$	14,812

Segment Information (Tables)

9 Months Ended

Sep. 30, 2012

Segment Information [Abstract]

Components of segment information


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Health and Education Consulting:
Revenues	$	109,046		$	101,490		$	294,932		$	295,248
Operating income	$	45,846		$	35,232		$	95,858		$	97,986
Segment operating income as a percent of segment revenues		42.0	%		34.7	%		32.5	%		33.2	%
Legal Consulting:
Revenues	$	46,153		$	43,501		$	133,443		$	120,790
Operating income	$	11,479		$	12,779		$	33,489		$	32,003
Segment operating income as a percent of segment revenues		24.9	%		29.4	%		25.1	%		26.5	%
Financial Consulting:
Revenues ⁽¹⁾	$	6,689		$	8,588		$	16,821		$	27,232
Operating income	$	1,763		$	2,824		$	1,659		$	8,562
Segment operating income as a percent of segment revenues		26.4	%		32.9	%		9.9	%		31.4	%
Total Company:
Revenues	$	161,888		$	153,579		$	445,196		$	443,270
Reimbursable expenses		13,470			13,140			41,820			38,280

Total revenues and reimbursable expenses	$	175,358		$	166,719		$	487,016		$	481,550

Statements of Earnings reconciliation:
Segment operating income	$	59,088		$	50,835		$	131,006		$	138,551
Charges not allocated at the segment level:
Other selling, general and administrative expenses		20,562			20,151			65,436			66,171
Depreciation and amortization expense		4,879			5,007			13,585			13,589
Goodwill impairment charge		13,083			21,973			13,083			21,973
Other expense, net		2,176			3,333			5,887			10,401

Income from continuing operations before income tax expense	$	18,388		$	371		$	33,015		$	26,417

(1)

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Summarized operating results of discontinued operations
Revenues		$ 5,322	$ 683	$ 18,038
Income (loss) from discontinued operations before income tax expense (1)	$ 78	(1,393)	836	20
Net income (loss) from discontinued operations	$ 47	$ (563)	$ 518	$ 324

- Definition

Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount of income (loss) from a disposal group, net of income tax, reported as a separate component of income before extraordinary items after deduction or consideration of the amount allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

Discontinued Operations (Details 1) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Assets
Receivables from clients, net	$ 251	$ 3,301
Other current assets		44
Total current assets	251	3,345
Total assets	251	3,345
Liabilities
Accrued payroll and related benefits		585
Accounts payable, accrued expenses and other liabilities	106	180
Total current liabilities	106	765
Other non-current liabilities		49
Total liabilities	$ 106	$ 814

Discontinued Operations (Details Textual) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011	Dec. 31, 2010
Discontinued Operations (Textual) [Abstract]
Goodwill impairment charge		$ 13,083	$ 23,900
Accounting Advisory [Member]
Discontinued Operations (Textual) [Abstract]
Gain (Loss) on sale of Accounting Advisory and Disputes and investigations				$ (1,900)
Goodwill impairment charge	$ 1,900		$ 1,900
Disputes and Investigation [Member]
Discontinued Operations (Textual) [Abstract]
Gain (Loss) on sale of Accounting Advisory and Disputes and investigations					$ 1,200

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Changes in the carrying amount of goodwill
Goodwill			$ 642,085
Accumulated impairment			(129,900)
Goodwill, net as of December 31, 2011	$ 512,185
Goodwill recorded in connection with business combinations	18,948
Foreign currency translation	422
Goodwill reallocation	0
Impairment charge	(13,083)	$ (23,900)
Goodwill, net as of September 30, 2012	518,472
Health and Education Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill			450,828
Goodwill, net as of December 31, 2011	450,828
Goodwill recorded in connection with business combinations	(364)
Goodwill reallocation	(1,000)
Goodwill, net as of September 30, 2012	449,464
Legal Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill			33,180
Goodwill, net as of December 31, 2011	33,180
Goodwill recorded in connection with business combinations	19,312
Foreign currency translation	422
Goodwill, net as of September 30, 2012	52,914
Financial Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill			158,077
Accumulated impairment			$ (129,900)
Goodwill, net as of December 31, 2011	28,177
Goodwill reallocation	1,000
Impairment charge	(13,083)
Goodwill, net as of September 30, 2012	$ 16,094

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Intangible assets
Gross Carrying Amount	$ 36,831	$ 36,256
Accumulated Amortization	16,481	19,389
Customer relationships [Member]
Intangible assets
Gross Carrying Amount	24,856	17,367
Accumulated Amortization	9,353	6,950
Non-competition agreements [Member]
Intangible assets
Gross Carrying Amount	7,256	6,693
Accumulated Amortization	5,425	4,442
Trade names [Member]
Intangible assets
Gross Carrying Amount	120	247
Accumulated Amortization	4	192
Technology and software [Member]
Intangible assets
Gross Carrying Amount	4,149	11,949
Accumulated Amortization	1,654	$ 7,805
Document reviewer database [Member]
Intangible assets
Gross Carrying Amount	450
Accumulated Amortization	$ 45

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Goodwill and intangible assets (Textual) [Abstract]
Reallocation of goodwill			$ 0
Goodwill and Intangible Assets (Additional Textual) [ Abstract]
Impairment charge			(13,083)	$ (23,900)
Carrying amount of goodwill	$ 518,472		518,472		$ 512,185
Intangible assets related to acquisitions	8,600		8,600
Goodwill related to acquisitions	19,300		19,300
Goodwill related to acquisitions			18,948
Intangible assets amortization expense	1,900	$ 2,000	5,100	$ 6,300
Estimated annual intangible assets amortization expense 2012	7,000		7,000
Estimated annual intangible assets amortization expense 2013	5,600		5,600
Estimated annual intangible assets amortization expense 2014	4,400		4,400
Estimated annual intangible assets amortization expense 2015	3,000		3,000
Estimated annual intangible assets amortization expense 2016	1,800		1,800
Estimated annual intangible assets amortization expense 2017	1,200		1,200
Health and Education Consulting and Financial Consulting [Member]
Goodwill and intangible assets (Textual) [Abstract]
Reallocation of goodwill			1,000
Legal Consulting [Member]
Goodwill and intangible assets (Textual) [Abstract]
Purchase price of the two acquisitions	$ 32,000		$ 32,000

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Reconciliation of Basic and Diluted Earnings (Loss) Per Share
Net income from continuing operations	$ 10,416	$ 1,052	$ 17,308	$ 13,690
Income (loss) from discontinued operations, net of tax	47	(563)	518	324
Net income	$ 10,463	$ 489	$ 17,826	$ 14,014
Weighted average common shares outstanding - basic	21,950	21,551	21,881	21,224
Weighted average common stock equivalents	376	417	366	311
Weighted average common shares outstanding - diluted	22,326	21,968	22,247	21,535
Net earnings per basic share:
Income from continuing operations	$ 0.47	$ 0.05	$ 0.79	$ 0.65
Income (loss) from discontinued operations, net of tax	0.01	(0.03)	0.02	0.01
Net income	0.48	0.02	0.81	0.66
Net earnings per diluted share:
Income from continuing operations	0.47	0.05	0.78	0.64
Income (loss) from discontinued operations, net of tax		(0.03)	0.02	0.01
Net income	$ 0.47	$ 0.02	$ 0.80	$ 0.65

Earnings Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
Earnings Per Share (Details Textual) - shares	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Earnings Per Share (Textual) [Abstract]
Weighted average common stock equivalents antidilutive	42,200	53,700	85,300	354,400

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Borrowings (Details Textual) $ in Millions	9 Months Ended
Borrowings (Details Textual) $ in Millions	Sep. 30, 2012 USD ($)	Dec. 31, 2011 USD ($)
Borrowings (Additional Textual) [Abstract]
Aggregate principal amount	$ 450.0
Borrowings (Textual) [Abstract]
Period of revolving credit facility	5 years
Period of term loan facility	5 years
Increase the aggregate amount of revolving credit facility	$ 50.0
Percentage of pledged voting stock in domestic subsidiaries	100.00%
Percentage of pledged voting stock in foreign subsidiaries	65.00%
Percentage of Federal Funds Rate	0.50%
Percentage of Eurodollar Rate	1.00%
Percentage of original principal balance in year one	10.50%
Percentage of original principal balance in year two	12.30%
Percentage of original principal balance in year three	13.00%
Percentage of original principal balance in year four	14.80%
Percentage of original principal balance in year five	49.40%
Maturity date	Aug. 31, 2017
Credit Agreement, dividends restriction amount	$ 50.0
Percentage of cumulative consolidated net income	50.00%
Percentage of net cash proceeds from equity issuances	50.00%
Actual fixed charge coverage ratio	3.36
Minimum fixed charge coverage ratio	2.25
Actual leverage ratio	2.07
Maximum leverage ratio	3.00
Minimum net worth amount	$ 150.0
Outstanding letters of credit	3.9
Unused borrowing capacity under Credit Agreement	218.6
Borrowings outstanding under credit facility	$ 222.5	$ 193.5
Percentage of weighted average interest rate of borrowings	2.70%	3.30%
Revolving Credit Facility [Member]
Borrowings (Additional Textual) [Abstract]
Aggregate principal amount	$ 247.5
Term Loan Facility [Member]
Borrowings (Additional Textual) [Abstract]
Aggregate principal amount	$ 202.5

Restructuring Charges (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Jun. 30, 2012	Sep. 30, 2012	Sep. 30, 2011
Restructuring Charges (Textual) [Abstract]
Restructuring charges	$ 2,194	$ 394		$ 3,253	$ 1,379
Restructuring Charges (Additional Textual) [Abstract]
Additional charges in relocation of office space				100
Restructuring charge liability	1,800			$ 1,800
Washington D.C [Member] \| Leasehold Improvements [Member]
Restructuring Charges (Textual) [Abstract]
Lease payments, net of estimated sublease income charges	700
Restructuring reserve accelerated depreciation on leasehold	0
Restructuring reserve accelerated depreciation	200
Washington D.C [Member] \| Consolidation of Office Space [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring charges	900
New York [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring reserve accelerated depreciation on leasehold	400
Restructuring reserve accelerated depreciation	400
Accelerated depreciation charge for brokerage fees	700
New York [Member] \| Leasehold Improvements [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring reserve accelerated depreciation			$ 1,100
New York [Member] \| Office Relocation [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring charges	$ 1,100

Derivative Instrument and Hedging Activity (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Accrued expenses [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Liability)	$ 517	$ 216
Deferred compensation and other liabilities [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Liability)	$ 506	$ 250

Derivative Instrument and Hedging Activity (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Interest rate swaps designated as cash flow hedging instruments
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$ (467)	$ (565)	$ (275)	$ (872)
Change in fair value, net of tax	(287)	(154)	(852)	(589)
Reclassification adjustments into earnings, net of tax	144	388	517	1,130
Net unrealized losses on cash flow hedges, net of tax, end of period	$ (610)	$ (331)	$ (610)	$ (331)

- Definition

Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

+ References + Details

- Definition

Net of tax amount of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 18, 19
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 31, 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Net of tax amount, before reclassification adjustments, of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 121
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Derivative Instrument and Hedging Activity (Details Textual) - USD ($) $ in Millions	1 Months Ended			9 Months Ended
	May 31, 2012	Dec. 31, 2011	Mar. 30, 2009	Sep. 30, 2012	May 30, 2012	Dec. 08, 2011	Mar. 20, 2009
Derivative Instrument and Hedging Activity (Textual) [Abstract]
Interest rate swap agreement for a notional amount					$ 37.0	$ 56.6	$ 100.0
Variable-rate borrowings outstanding							$ 100.0
Duration of LIBOR	1 month	1 month	1 month
Percentage of fixed rate					0.70%	0.9875%	1.715%
Anticipated net gains or losses in Accumulated Other Comprehensive Income to be reclassified to earnings				$ 0.3

Fair Value of Financial Instruments (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Promissory note [Member]
Asset:
Asset, fair value	$ 2,839	$ 2,680
Interest rate swap [Member]
Liability:
Liabilities, fair value	1,023	466
Quoted Prices in Active Markets for Identical Asset (Level 1) [Member] \| Promissory note [Member]
Asset:
Asset, fair value
Quoted Prices in Active Markets for Identical Asset (Level 1) [Member] \| Interest rate swap [Member]
Liability:
Liabilities, fair value
Significant Other Observable Inputs (Level 2) [Member] \| Interest rate swap [Member]
Liability:
Liabilities, fair value	1,023	466
Significant Unobservable Inputs (Level 3) [Member] \| Promissory note [Member]
Asset:
Asset, fair value	$ 2,839	$ 2,680

Fair Value of Financial Instruments (Details Textual) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2011	Dec. 30, 2011
Fair Value of Financial Instruments (Textual) [Abstract]
Promissory note received for sale of AA			$ 3.5
Promissory note payable period		4 years
Consideration received as promissory note payable, 2013	$ 0.2
Consideration received as promissory note payable, 2015	$ 1.1
Discount rate used to value promissory note	14.00%

Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Comprehensive Income (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Components of comprehensive income
Net income	$ 10,463	$ 489	$ 17,826	$ 14,014
Other comprehensive (loss) income:
Foreign currency translation adjustment, before taxes	496	(409)	403	253
Foreign currency translation adjustment, tax (expense) benefit		63	(45)	4
Foreign currency translation (loss) gain, net of tax	496	(346)	358	257
Unrealized gain (loss) on cash flow hedging instrument, before taxes	(238)	390	(558)	901
Unrealized gain (loss) on cash flow hedging instrument, tax (expenses) benefit	94	(156)	222	(360)
Unrealized (loss) gain on cash flow hedging instruments, net of tax	(144)	234	(336)	541
Other comprehensive (loss) income, before taxes	258	(19)	(155)	1,154
Other comprehensive (loss) income, tax (expense) benefit	94	(93)	177	(356)
Other comprehensive (loss) income	352	(112)	22	798
Comprehensive income	$ 10,815	$ 377	$ 17,848	$ 14,812

Income Taxes (Details Textual)	3 Months Ended	9 Months Ended
Income Taxes (Details Textual)	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2011
Income Taxes (Textual) [Abstract]
Effective tax rate	43.40%	47.60%	48.20%

Commitments, Contingencies and Guarantees (Details) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2012	Sep. 30, 2012	Dec. 31, 2011
Commitments, Contingencies and Guarantees (Textual) [Abstract]
Maximum amount of civil penalties per violation under the federal False Claims Act		$ 11,000
Maximum amount of civil penalties per violation under the state False Claims Act		12,000
Alleged amount of outlier payments received		30,000,000
Settlement charges recorded during period	$ 1,200,000
Guarantees in the form of letters of credit		3,900,000	$ 4,000,000
Additional purchase consideration			$ 32,200,000
Obligation		$ 0

- Definition

This item represents a non-contingent liability for the fair value of an obligation to stand ready to perform over the term of a guaranty issued in the event that specified triggering events or conditions occur.

+ References + Details

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Components of Segment Information
Revenues	$ 161,888	$ 153,579	$ 445,196	$ 443,270
Operating income	20,564	3,704	38,902	36,818
Reimbursable expenses	13,470	13,140	41,820	38,280
Total revenues and reimbursable expenses	175,358	166,719	487,016	481,550
Statements of Earnings reconciliation:
Segment operating income	59,088	50,835	131,006	138,551
Charges not allocated at the segment level:
Other selling, general and administrative expenses	20,562	20,151	65,436	66,171
Depreciation and amortization expense	4,879	5,007	13,585	13,589
Goodwill impairment charge	13,083	21,973	13,083	21,973
Other expense, net	2,176	3,333	5,887	10,401
Income from continuing operations before income tax expense	18,388	371	33,015	26,417
Health and Education Consulting [Member]
Components of Segment Information
Revenues	109,046	101,490	294,932	295,248
Operating income	$ 45,846	$ 35,232	$ 95,858	$ 97,986
Segment operating income as a percent of segment revenues	42.00%	34.70%	32.50%	33.20%
Legal Consulting [Member]
Components of Segment Information
Revenues	$ 46,153	$ 43,501	$ 133,443	$ 120,790
Operating income	$ 11,479	$ 12,779	$ 33,489	$ 32,003
Segment operating income as a percent of segment revenues	24.90%	29.40%	25.10%	26.50%
Financial Consulting [Member]
Components of Segment Information
Revenues	$ 6,689	$ 8,588	$ 16,821	$ 27,232
Operating income	$ 1,763	$ 2,824	$ 1,659	$ 8,562
Segment operating income as a percent of segment revenues	26.40%	32.90%	9.90%	31.40%

Segment Information (Details Textual) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
Segment Information (Details Textual) $ in Millions	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Sep. 30, 2012 USD ($) Segment	Sep. 30, 2011 USD ($)	Dec. 31, 2011
Segment Information (Textual) [Abstract]
Number of operating segments \| Segment			3
Financial Consulting segment revenues related to health care valuation consulting practice \| $	$ 1.6	$ 1.5	$ 3.5	$ 4.6
Percentage of combined receivables and unbilled services balances			10.00%		10.00%
Single customer revenues as a percentage of consolidated revenue	10.00%	10.00%	10.00%	10.00%