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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2012	Feb. 12, 2013	Jun. 30, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	Huron Consulting Group Inc.
Entity Central Index Key	0001289848
Document Type	10-K
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Well Known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		22,919,001
Entity Public Float			$ 709,200,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 25,162	$ 5,080
Receivables from clients, net	97,206	107,820
Unbilled services, net	47,286	49,056
Income tax receivable	192	19,501
Deferred income taxes, net	14,751	12,531
Prepaid expenses and other current assets	15,525	14,191
Current assets of discontinued operations	250	3,345
Total current assets	200,372	211,524
Property and equipment, net	33,805	31,176
Other non-current assets	15,272	14,892
Intangible assets, net	18,879	16,867
Goodwill	519,522	512,185
Total assets	787,850	786,644
Current liabilities:
Accounts payable	8,432	8,084
Accrued expenses	17,692	22,505
Accrued payroll and related benefits	61,672	66,464
Accrued consideration for business acquisitions, current portion	5,640	35,062
Income tax payable	7,872	101
Deferred revenues	15,388	36,721
Current liabilities of discontinued operations	29	765
Total current liabilities	116,725	169,702
Non-current liabilities:
Deferred compensation and other liabilities	6,973	7,856
Bank borrowings	192,500	193,500
Deferred lease incentives	6,936	6,670
Deferred income taxes	14,510	12,078
Accrued consideration for business acquisitions, net of current portion	4,885
Non-current liabilities of discontinued operations		49
Total non-current liabilities	225,804	220,153
Commitments and Contingencies
Stockholders' equity
Common stock; $0.01 par value; 500,000,000 shares authorized; 24,793,327 and 24,208,549 shares issued at December 31, 2012 and December 31, 2011, respectively	240	234
Treasury stock, at cost, 1,880,809 and 1,642,018 shares at December 31, 2012 and December 31, 2011, respectively	(83,715)	(75,735)
Additional paid-in capital	420,825	400,597
Retained earnings	109,330	72,902
Accumulated other comprehensive loss	(1,359)	(1,209)
Total stockholders' equity	445,321	396,789
Total liabilities and stockholders' equity	$ 787,850	$ 786,644

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 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	24,793,327	24,208,549
Treasury stock, shares	1,880,809	1,642,018

Consolidated Statements of Earnings and Other Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenues and reimbursable expenses:
Revenues	$ 625,961	$ 606,314	$ 515,668
Reimbursable expenses	55,764	51,580	43,350
Total revenues and reimbursable expenses	681,725	657,894	559,018
Direct costs and reimbursable expenses (exclusive of depreciation and amortization shown in operating expenses):
Direct costs	384,884	376,084	317,025
Intangible assets amortization	3,809	5,364	4,125
Reimbursable expenses	55,772	51,673	43,223
Total direct costs and reimbursable expenses	444,465	433,121	364,373
Operating expenses:
Selling, general and administrative	125,266	119,325	111,530
Restructuring charges	4,004	3,829	4,062
Restatement related expenses	1,785	4,579	8,666
Litigation settlements, net	1,150	1,096	17,316
Depreciation and amortization	18,529	18,524	18,372
Goodwill impairment charges	13,083	21,973
Total operating expenses	163,817	169,326	159,946
Operating income	73,443	55,447	34,699
Other income (expense), net:
Interest expense, net of interest income	(8,223)	(12,259)	(14,402)
Other income (expense), net	428	(78)	262
Total other expense, net	(7,795)	(12,337)	(14,140)
Income from continuing operations before income tax expense	65,648	43,110	20,559
Income tax expense	29,695	21,629	13,132
Net income from continuing operations	35,953	21,481	7,427
Income (loss) from discontinued operations (including loss on disposal of $1.9 million in 2011 and gain on disposal of $1.2 million in 2010), net of tax	475	(962)	1,098
Net income	$ 36,428	$ 20,519	$ 8,525
Net earnings per basic share:
Net income from continuing operations	$ 1.64	$ 1.01	$ 0.36
Income (loss) from discontinued operations, net of tax	0.02	(0.05)	0.05
Net income	1.66	0.96	0.41
Net earnings per diluted share:
Net income from continuing operations	1.61	0.99	0.36
Income (loss) from discontinued operations, net of tax	0.02	(0.04)	0.05
Net income	$ 1.63	$ 0.95	$ 0.41
Weighted average shares used in calculating earnings per share:
Basic	21,905	21,324	20,546
Diluted	22,285	21,676	20,774
Comprehensive income:
Net income	$ 36,428	$ 20,519	$ 8,525
Foreign currency translation gain (loss), net of tax	129	154	(689)
Unrealized (loss) gain on cash flow hedging instruments, net of tax	(279)	597	(478)
Other comprehensive (loss) income	(150)	751	(1,167)
Comprehensive income	$ 36,278	$ 21,270	$ 7,358

Consolidated Statements of Earnings and Other Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Consolidated Statements of Earnings and Other Comprehensive Income [Abstract]
Gain/Loss on disposal of discontinued operations	$ (1,860)	$ 1,232

Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Dec. 31, 2009	$ 326,989	$ 213	$ (51,561)	$ 335,272	$ 43,858	$ (793)
Beginning Balance, shares at Dec. 31, 2009		21,330,311	(1,157,601)
Comprehensive income	7,358				8,525	(1,167)
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations		$ 8	$ (12,564)	12,556
Restricted stock awards, net of cancellations, shares		839,647	(194,844)
Exercise of stock options	73	$ 1		72
Exercise of stock options, shares		71,471
Share-based compensation	19,547			19,547
Shares redeemed for employee tax withholdings	(1,550)		$ (1,550)
Shares redeemed for employee tax withholdings, shares			(68,490)
Income tax (deficit) benefit on share based compensation	(4,045)			(4,045)
Ending Balance at Dec. 31, 2010	348,372	$ 222	$ (65,675)	363,402	52,383	(1,960)
Ending Balance, shares at Dec. 31, 2010		22,241,429	(1,420,935)
Comprehensive income	21,270				20,519	751
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations		$ 6	$ (5,539)	5,533
Restricted stock awards, net of cancellations, shares		618,990	(109,023)
Exercise of stock options	$ 219	$ 1		218
Exercise of stock options, shares	28,000	27,862
Settlement of class action lawsuit	$ 13,648	$ 5		13,643
Settlement of class action lawsuit, shares		474,547
Share-based compensation	18,443			18,443
Shares redeemed for employee tax withholdings	(4,521)		$ (4,521)
Shares redeemed for employee tax withholdings, shares			(149,075)
Income tax (deficit) benefit on share based compensation	(642)			(642)
Ending Balance at Dec. 31, 2011	396,789	$ 234	$ (75,735)	400,597	72,902	(1,209)
Ending Balance, shares at Dec. 31, 2011		23,362,828	(1,679,033)
Comprehensive income	36,278				36,428	(150)
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations		$ 5	$ (3,542)	3,537
Restricted stock awards, net of cancellations, shares		497,028	(91,304)
Exercise of stock options	$ 276	$ 1		275
Exercise of stock options, shares	44,000	44,269
Share-based compensation	$ 15,490			15,490
Shares redeemed for employee tax withholdings	(4,438)		$ (4,438)
Shares redeemed for employee tax withholdings, shares			(119,128)
Income tax (deficit) benefit on share based compensation	926			926
Ending Balance at Dec. 31, 2012	$ 445,321	$ 240	$ (83,715)	$ 420,825	$ 109,330	$ (1,359)
Ending Balance, shares at Dec. 31, 2012		23,904,125	(1,889,465)

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

12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Cash flows from operating activities:

Net income

$ 36,428

$ 20,519

$ 8,525

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

Depreciation and amortization

25,251

24,717

22,861

Share-based compensation

15,651

19,388

20,682

Allowances for doubtful accounts and unbilled services

(4,935)

(8,392)

350

Deferred income taxes

(521)

29,702

(863)

Loss on disposal of property and equipment

208

Loss (gain) on sale of business

1,860

(1,232)

Non-cash portion of litigation settlements

1,096

12,552

Impairment charges on goodwill

13,083

23,900

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

Decrease (increase) in receivables from clients

19,713

(21,055)

(554)

Decrease (increase) in unbilled services

4,333

(7,179)

6,210

Decrease (increase) in current income tax receivable / payable, net

27,078

(15,244)

13,106

Decrease (increase) in other assets

2,615

4,296

2,274

(Decrease) increase in accounts payable and accrued liabilities

(7,001)

(4,602)

(3,665)

(Decrease) increase in accrued payroll and related benefits

(5,676)

20,909

(33,439)

(Decrease) increase in deferred revenues

(20,430)

18,682

3,036

Net cash provided by operating activities

105,589

108,617

50,051

Cash flows from investing activities:

Purchases of property and equipment, net

(20,746)

(13,939)

(8,500)

Net (investment in) surrender of life insurance policies

(600)

(434)

687

Purchases of businesses, net of cash acquired

(55,223)

(24,905)

(87,946)

Capitalization of internally developed software

(895)

Sales of businesses

788

7,942

Net cash used in investing activities

(77,464)

(38,490)

(87,817)

Cash flows from financing activities:

Proceeds from exercise of stock options

276

219

Shares redeemed for employee tax withholdings

(4,438)

(4,521)

(1,550)

Tax benefit from share-based compensation

1,585

1,094

1,291

Proceeds from borrowings under credit facility

273,000

282,301

363,500

Repayments on credit facility

(274,000)

(348,500)

(325,500)

Payments for debt issue costs

(2,482)

Payments of capital lease obligations

(12)

(62)

(257)

Deferred acquisition payments

(2,000)

Net cash (used in) provided by financing activities

(8,071)

(71,469)

37,557

Effect of exchange rate changes on cash

Net increase (decrease) in cash and cash equivalents

20,082

(1,267)

(112)

Cash and cash equivalents at beginning of the period

^[1]

5,080

6,347

6,459

Cash and cash equivalents at end of the period

25,162

5,080

^[1]

6,347

^[1]

Non-cash investing and financing activities:

Note received for sale of business

2,680

Debt issuance costs

2,699

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

13,648

Deferred payments related to business combinations

10,113

Cash paid during the year for:

Interest

7,211

9,578

13,303

Income taxes

$ 14,370

$ 6,179

$ 8,838

[1]	(1) Cash and cash equivalents presented herein includes $0.1 million and $0.7 million of cash and cash equivalents classified as discontinued operations as of December 31, 2010 and 2009, respectively.

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2010	Dec. 31, 2009
Consolidated Statements of Cash Flows [Abstract]
Cash and cash equivalents classified as discontinued operations	$ 0.1	$ 0.7

- 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

12 Months Ended

Dec. 31, 2012

Description of Business [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, management, 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.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2.	Summary of Significant Accounting Policies

Basis of Presentation and Principles of Consolidation

The accompanying Consolidated Financial Statements reflect the financial position at December 31, 2012 and 2011, and the results of operations and cash flows for the years ended December 31, 2012, 2011 and 2010.

Certain amounts reported in the previous years have been reclassified to conform to the 2012 presentation. The Consolidated Financial Statements include the accounts of Huron Consulting Group Inc. and its subsidiaries, all of which are wholly-owned. All intercompany balances and transactions have been eliminated in consolidation.

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, and in the second quarter of 2010 we exited the business that included the international operations of our Japan office (“Japan”) via a wind down of the business. 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 Financial Accounting Standards Board (“FASB”) Accounting Standards Codifications (“ASC”) Topic 205, “Presentation of Financial Statements” to allow for meaningful comparison of continuing operations. See Note 3 “Discontinued Operations” for additional information about our discontinued operations.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the amounts that are reported in the Consolidated Financial Statements and accompanying disclosures. Actual results may differ from these estimates and assumptions.

Revenue Recognition

We recognize revenues in accordance with FASB ASC Topic 605, “Revenue Recognition.” Under FASB ASC Topic 605, revenue is recognized when persuasive evidence of an arrangement exists, the related services are provided, the price is fixed and determinable and collectability is reasonably assured. We generate the majority of our revenues from providing professional services under three types of billing arrangements: time-and-expense, fixed-fee, and performance-based.

Time-and-expense billing arrangements require the client to pay based on the number of hours worked, the number of pages reviewed, or the amount of data processed by our revenue-generating professionals at agreed upon rates. We recognize revenues under time-and-expense billing arrangements as the related services are rendered.

In fixed-fee billing arrangements, we agree to a pre-established fee in exchange for a predetermined set of professional services. We set the fees based on our estimates of the costs and timing for completing the engagements. We recognize revenues under fixed-fee billing arrangements using a proportionate performance approach, which is based on our estimates of work completed to-date versus the total services to be provided under the engagement. Estimates of total engagement revenues and cost of services are monitored regularly during the term of the engagement. If our estimates indicate a potential loss, such loss is recognized in the period in which the loss first becomes probable and reasonably estimable.

In performance-based billing arrangements, fees are tied to the attainment of contractually defined objectives. We enter into performance-based engagements in essentially two forms. First, we generally earn fees that are directly related to the savings formally acknowledged by the client as a result of adopting our recommendations for improving operational and cost effectiveness in the areas we review. Second, we have performance-based engagements in which we earn a success fee when and if certain pre-defined outcomes occur. Often, performance-based fees supplement our time-and-expense or fixed-fee engagements. We do not recognize revenues under performance-based billing arrangements until all related performance criteria are met.

We also generate revenues from licensing two types of proprietary software to clients. License revenue from our research administration and compliance software is recognized in accordance with FASB ASC Topic 985-605, generally in the month in which the software is delivered. License revenue from our revenue cycle management software is sold only as a component of our consulting projects, and the services we provide are essential to the functionality of the software. Therefore, revenues from these software licenses are recognized over the term of the related consulting services contract in accordance with FASB ASC Topic 605-35.

Clients that have purchased one of our software licenses can pay an annual fee for software support and maintenance. Annual support and maintenance fee revenue is recognized ratably over the support period, which is generally one year. These fees are billed in advance and included in deferred revenues until recognized.

We have arrangements with clients in which we provide multiple elements of services under one engagement contract. Revenues under these types of arrangements are allocated to each element based on the element’s fair value in accordance with FASB ASC Topic 605 and recognized pursuant to the criteria described above.

Provisions are recorded for the estimated realization adjustments on all engagements, including engagements for which fees are subject to review by the bankruptcy courts. Expense reimbursements that are billable to clients are included in total revenues and reimbursable expenses, and typically an equivalent amount of reimbursable expenses are included in total direct costs and reimbursable expenses. Reimbursable expenses are primarily recognized as revenue in the period in which the expense is incurred. Subcontractors that are billed to clients at cost are also included in reimbursable expenses.

Differences between the timing of billings and the recognition of revenue are recognized as either unbilled services or deferred revenues in the accompanying consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. Client prepayments and retainers are classified as deferred (i.e., unearned) revenues and recognized over future periods as earned in accordance with the applicable engagement agreement.

Allowances for Doubtful Accounts and Unbilled Services

We maintain allowances for doubtful accounts and for services performed but not yet billed based on several factors, including the estimated cash realization from amounts due from clients, an assessment of a client’s ability to make required payments, and the historical percentages of fee adjustments and write-offs by practice group. The allowances are assessed by management on a regular basis.

We record the provision for doubtful accounts and unbilled services as a reduction in revenue to the extent the provision relates to fee adjustments and other discretionary pricing adjustments. To the extent the provision relates to a client’s inability to make required payments on accounts receivables, we record the provision in selling, general and administrative expenses.

Direct Costs and Reimbursable Expenses

Direct costs and reimbursable expenses consist primarily of revenue-generating employee compensation and their related benefit and share-based compensation costs, the cost of outside consultants or subcontractors assigned to revenue-generating activities, other third party costs directly attributable to our revenue-generating activities and direct expenses to be reimbursed by clients. Direct costs and reimbursable expenses incurred on engagements are expensed in the period incurred.

Cash and Cash Equivalents

We consider all highly liquid investments, including overnight investments and commercial paper, with original maturities of three months or less to be cash equivalents.

Concentrations of Credit Risk

To the extent receivables from clients become delinquent, collection activities commence. No single client balance is considered large enough to pose a material credit risk. The allowances for doubtful accounts and unbilled services are based upon the expected ability to collect accounts receivable, and bill and collect unbilled services. Management does not anticipate incurring losses on accounts receivable in excess of established allowances. See Note 17 “Segment Information” for concentration of accounts receivable and unbilled services.

Fair Value of Financial Instruments

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. See Note 11 “Fair Value of Financial Instruments.”

Property and Equipment

Property and equipment are recorded at cost, less accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the estimated useful lives of the assets. Software, computers and related equipment are depreciated over an estimated useful life of two to four years. Furniture and fixtures are depreciated over five years. Leasehold improvements are amortized over the lesser of the estimated useful life of the asset or the initial term of the lease.

Software Development Costs

We expense development costs for software products that will be sold, leased or otherwise marketed until technological feasibility has been established. Similarly, we expense all development costs after the software is available for general release to customers. During the period between the establishment of technological feasibility and availability for general release to customers software development costs are capitalized and subsequently reported at the lower of unamortized cost or net realizable value. Capitalized development costs are amortized in proportion to current and future revenue for each product with an annual minimum equal to the straight-line amortization over the remaining estimated economic life of the product. We classify capitalized development costs for software products to be sold, leased or otherwise marketed as “Other non-current assets” on our Consolidated Balance Sheets. Unamortized capitalized software development costs were $0.9 million at December 31, 2012. We had not capitalized any software development costs as of December 31, 2011. To date, we have not amortized any capitalized software development costs as the products are not yet available for general release to customers.

Impairment of Long-Lived Assets

Long-lived assets, including property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable in accordance with FASB ASC Topic 360, “Property, Plant and Equipment.” Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a significant decline in forecasted operating results over an extended period of time. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. No impairment charges for long-lived assets were recorded in 2012, 2011 or 2010.

Intangible Assets Other Than Goodwill

We account for intangible assets in accordance with FASB ASC Topic 350, “Intangibles—Goodwill and Other.” This topic requires that certain identifiable intangible assets be amortized over their expected useful lives. Intangible assets are reviewed for impairment in a similar manner to our long-lived assets described above. In 2011 the Company recorded an impairment charge of $0.6 million relating to intangible assets for which the carrying value exceeded the estimated fair value. No impairment charges for intangible assets were recorded in 2012 or 2010.

Goodwill

Goodwill represents the excess of the cost of an acquired business over the net of the amounts assigned to assets acquired and liabilities assumed. Under the provisions of FASB ASC Topic 350, goodwill is required to be tested at the reporting unit level for impairment on an annual basis and between annual tests whenever indications of impairment arise. We have determined our reporting units to be the Health and Education Consulting, Legal Consulting, and Financial Consulting segments. Impairment exists when the carrying amount of goodwill exceeds its implied fair value, resulting in an impairment charge for the excess. In testing for a potential impairment of goodwill, we estimate the fair value of each of our reporting units and compare this fair value to the carrying value of the reporting units. During the fourth quarter of 2011, we adopted the provisions of ASU 2011-08, which simplifies the periodic testing of goodwill for impairment. This guidance allows companies to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test required under previous accounting standards.

Pursuant to our policy, we performed the annual goodwill impairment test as of November 30, 2012 and determined that no impairment of goodwill existed as of that date. Further, we evaluated whether any events have occurred or any circumstances have changed since November 30, 2012 that would indicate goodwill may have become impaired since our annual impairment test. In this evaluation, we considered qualitative factors such as any adverse change in the business climate, any loss of key personnel, and any unanticipated competition. Based on our evaluation as of December 31, 2012, we determined that no indications of impairment have arisen since our annual goodwill impairment test.

In the third quarter of 2012 and 2011, the Company recorded non-cash goodwill impairment charges of $13.1 million and $22.0 million, respectively, related to our Financial Consulting segment. See Note 4 “Goodwill and Intangible Assets” for information regarding our 2012 and 2011 goodwill impairment charges.

Deferred Lease Incentives

We record as non-current the portion of the deferred lease incentive liability that we expect to recognize over a period greater than one year. The non-current portion of the deferred lease incentive liability totaled $6.9 million and $6.7 million at December 31, 2012 and 2011, respectively, and was primarily generated from tenant improvement allowances and rent abatement. Deferred lease incentives are amortized on a straight-line basis over the life of the lease. The portion of the deferred lease incentive corresponding to the rent payments that will be paid within 12 months of the balance sheet date is classified as current liabilities. We monitor the classification of such liabilities based on the expectation of their utilization periods.

Income Taxes

We account for income taxes in accordance with FASB ASC Topic 740, “Income Taxes.” Current tax liabilities and assets are recognized for the estimated taxes payable or refundable, respectively, on the tax returns for the current year. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. To the extent that deferred tax assets will not likely be recovered from future taxable income, a valuation allowance is established against such deferred tax assets.

Share-Based Compensation

We account for share-based compensation in accordance with FASB ASC Topic 718, “Compensation—Stock Compensation.” Share-based compensation cost is measured based on the grant date fair value of the respective awards. We recognize share-based compensation ratably using the straight-line attribution method over the requisite service period, net of our estimated amount of expected forfeitures.

Sponsorship and Advertising Costs

Sponsorship and advertising costs are expensed as incurred. Such expenses for 2012, 2011 and 2010 totaled $6.1 million, $6.2 million and $5.1 million, respectively, and are a component of selling, general and administrative expense on our consolidated statement of earnings.

Foreign Currency

Assets and liabilities of foreign subsidiaries whose functional currency is not the United States Dollar (USD) are translated into the USD using the exchange rates in effect at period end. Revenue and expense items are translated using the average exchange rates for the period. Foreign currency translation adjustments are included in accumulated other comprehensive loss, which is a component of stockholders’ equity.

Foreign currency transaction gains and losses are included in other income (expense), net on the statements of operations. We recognized immaterial foreign currency transaction losses in 2012, 2011, and 2010.

Segment Reporting

FASB ASC Topic 280, “Segment Reporting” establishes annual and interim reporting standards for an enterprise’s business segments and related disclosures about its products, services, geographic areas and major customers. Segments are defined by FASB ASC Topic 280 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, which are reportable segments: Health and Education Consulting, Legal Consulting, and Financial Consulting.

In the first quarter of 2013, the Company reorganized its internal financial reporting structure. Under the new structure, the Company will begin reporting information as five operating segments: Huron Healthcare; Huron Education and Life Sciences; Huron Legal; Huron Financial; and an all other category.

Beginning in 2013, the current Health and Education Consulting segment will become two separate segments: Huron Healthcare and Huron Education and Life Sciences. These practices continue to share a significant number of academic medical center clients and will continue to closely collaborate in the market. The Legal Consulting segment will be referred to as Huron Legal and the Financial Consulting segment will be referred to as Huron Financial. The structure of the Legal Consulting and Financial Consulting segments remains unchanged. In addition, certain immaterial practices which were historically part of our Health and Education Consulting segment will be combined and disclosed in an all other category. While our consolidated results will not be impacted, we will restate our historical segment information during 2013 for consistent presentation.

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. 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 still requires companies to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before ASU 2011-05. The Company adopted the guidance of ASU 2011-05 and 2011-12 in the first quarter of 2012. These provisions required a change in the format of presentation only and did not have any effect on the Company’s consolidated financial statements.

Discontinued Operations

12 Months Ended

Dec. 31, 2012

Discontinued Operations [Abstract]

Discontinued Operations

3.	Discontinued Operations

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 December 31, 2012 and 2011 aggregate amounts associated with the discontinued operations as described above. Summarized operating results of discontinued operations are presented in the following table.


	Year ended December 31,
	2012		2011			2010
Revenues	$	598	$	22,824		$	64,219
Income (loss) from discontinued operations before income tax expense ⁽¹⁾⁽²⁾	$	764	$	(1,915	)	$	2,922
Net income (loss) from discontinued operations	$	475	$	(962	)	$	1,098

(1)	Includes goodwill impairment charge of $1.9 million for the year ended December 31, 2011.

(2)	Includes restructuring related charges of $4.4 million for the year ended December 31, 2010 related to the exit of the D&I and Japan operations.

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


	December 31, 2012		December 31, 2011
Assets
Receivables from clients, net	$	250	$	3,301
Other current assets		—		44

Total current assets		250		3,345

Total assets	$	250	$	3,345

Liabilities
Accrued payroll and related benefits	$	—	$	585
Accounts payable, accrued expenses and other liabilities		29		180

Total current liabilities		29		765
Other non-current liabilities		—		49

Total liabilities	$	29	$	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
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

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

12 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets [Abstract]

Goodwill and Intangible Assets

4.	Goodwill and Intangible Assets

The table below sets forth the changes in the carrying amount of goodwill by segment for the years ended December 31, 2012 and 2011.


	Health and Education Consulting			Legal Consulting			Financial Consulting			Total
Balance as of December 31, 2010:
Goodwill	$	418,652		$	33,013		$	160,549		$	612,214
Accumulated impairment losses		—			—			(106,000	)		(106,000	)

Goodwill, net as of December 31, 2010		418,652			33,013			54,549			506,214

Goodwill recorded in connection with business combinations		118			175			—			293
Additional purchase price subsequently recorded for business combinations ⁽¹⁾		32,058			—			—			32,058
Goodwill allocated to disposal of AA ⁽²⁾		—			—			(2,472	)		(2,472	)
Foreign currency translation		—			(8	)		—			(8	)
Impairment charge		—			—			(23,900	)		(23,900	)

Balance as of December 31, 2011:
Goodwill	$	450,828		$	33,180		$	158,077		$	642,085
Accumulated impairment losses		—			—			(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		552			19,353			—			19,905
Additional purchase price subsequently recorded for business combinations ⁽¹⁾		101			—			—			101
Foreign currency translation		—			414			—			414
Goodwill reallocation ⁽³⁾		(1,000	)		—			1,000			—
Impairment charge		—			—			(13,083	)		(13,083	)

Balance as of December 31, 2012:
Goodwill		450,481			52,947			159,077			662,505
Accumulated impairment losses		—			—			(142,983	)		(142,983	)

Goodwill, net as of December 31, 2012	$	450,481		$	52,947		$	16,094		$	519,522

(1)

Consists primarily of additional purchase price earned by selling shareholders subsequent to the business combination as certain financial performance targets and conditions were met. These payments are not contingent upon the continuing employment of the selling shareholders. Such amounts are recorded as additional purchase consideration in the period they are earned with a corresponding adjustment to goodwill. As of December 31, 2011, $32.1 million was accrued under such arrangements and was paid to selling shareholders in 2012. As of December 31, 2012, we have no further obligations under these arrangements.

(2)

In accordance with ASC Topic 350, a portion of the goodwill associated with the Financial Consulting segment as of December 30, 2011 was allocated to the AA practice based on the relative fair value of the business disposed of and the portion of the reporting unit that was retained. Accordingly, goodwill allocated to the Financial Consulting segment was reduced by $2.5 million and included in the loss on disposal of the AA practice.

(3)

From time to time, we reorganize our internal organization structure to better align our service offerings. During the first quarter of 2012, we moved our healthcare valuation 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.

2012 Annual Goodwill Impairment Test

Pursuant to our policy and in accordance with FASB ASC Topic 350, we performed our annual goodwill impairment test as of November 30, 2012. This test was performed using the quantitative two-step process described in ASC Topic 350. Based on the result of the first step of this goodwill impairment analysis, we determined that the fair values of our Health and Education Consulting, Legal Consulting, and Financial Consulting segments exceeded their respective carrying values by 80%, 60%, and 14%, respectively. Since the fair value of all reporting units exceeded their carrying values, the second step of the goodwill impairment test was not necessary.

In estimating the fair value of our reporting units, we have relied on a combination of the income approach and the market approach, utilizing the guideline company method, with a fifty-fifty weighting. For companies providing services similar to those provided by us, the income and market approaches will generally provide the most reliable indications of value because the value of such companies is more dependent on their ability to generate earnings than on the value of the individual assets.

In the income approach, we utilized a discounted cash flow analysis, which involved estimating the expected after-tax cash flows that will be generated by our reporting units and then discounting those cash flows to present value reflecting the relevant risks associated with the reporting units and the time value of money. This approach requires the use of significant estimates and assumptions, including long-term projections of future cash flows, market conditions, discount rates reflecting the risk inherent in future cash flows, revenue growth, perpetual growth rates and profitability, among others. In estimating future cash flows, we relied on an internally generated five-year forecast. For periods after the five-year forecast, we estimated a 3.5% long-term assumed annual revenue growth rate for our Health and Education Consulting segment and a 3.0% long-term assumed annual revenue growth rate for our Legal Consulting and Financial Consulting segments. Our forecast is based on our historical experience, current backlog, expected market demand, and other industry information. Our discounted cash flow analysis assumed a 13% weighted average cost of capital (“WACC”) discount rate for each reporting unit.

In the market approach, we utilized the guideline company method, which involved calculating valuation multiples based on operating data from guideline publicly traded companies. Multiples derived from guideline companies provide an indication of how much a knowledgeable investor in the marketplace would be willing to pay for a company. These multiples were then applied to the operating data for our reporting units and adjusted for factors similar to those used in a discounted cash flow analysis to arrive at an indication of value.

Determining the fair value of a reporting unit requires us to make significant judgments, estimates and assumptions. While we believe that the estimates and assumptions underlying our valuation methodology are reasonable, these estimates and assumptions could have a significant impact on whether or not an impairment charge is recognized and also the magnitude of any such charge. The results of an impairment analysis are as of a point in time. There is no assurance that the actual future earnings or cash flows of our reporting units will not decline significantly from our projections. We will monitor any changes to our assumptions and will evaluate goodwill as deemed warranted during future periods. Any significant decline in our operations could result in additional goodwill impairment charges.

Third Quarter 2012 Goodwill Impairment Charge

In the second quarter of 2012, our Financial Consulting segment leadership undertook several initiatives intended to improve the reporting unit’s financial performance. While the reporting unit’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, causing us to believe that the likely time frame to improve the reporting unit’s performance would be longer than originally anticipated. Therefore, we concluded that the carrying value of the reporting unit likely exceeded 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.

Our goodwill impairment test was performed using the quantitative two-step process discussed above. In the first step, we compared the fair value of the Financial Consulting segment with its net book value (or carrying amount), including goodwill. In estimating the fair value of the Financial Consulting segment, we relied on a combination of the income approach and the market approach, utilizing the guideline company method, with a fifty-fifty weighting. Based on the result of the first step, 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 reporting unit. The second step compared the implied fair value of the Financial Consulting segment’s goodwill with the carrying amount of that goodwill. 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 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.

In estimating future cash flows for our Financial Consulting segment, we relied on an internally generated six-year forecast and a three percent long-term assumed annual revenue growth rate for periods after the six-year forecast. Our forecast was based on our historical experience, current backlog, expected market demand, and other industry information. Our discounted cash flow analysis assumed a 13% WACC discount rate.

Third Quarter 2011 Goodwill Impairment Charge

During the third quarter of 2011, in connection with our quarterly forecasting cycle, we updated the forecasted results of operations for our operating segments based on the most recent financial results and our best estimates of future operations. The updated forecast reflected a decline in revenues for the AA practice within our Financial Consulting segment primarily due to the inability to generate new sales to replace decreasing revenues from one significant client. As a result, in connection with the preparation of our financial statements for the quarter ended September 30, 2011, we performed an impairment analysis with respect to the carrying value of goodwill in our Financial Consulting segment.

Our goodwill impairment test was performed using the quantitative two-step process discussed above. In the first step, we compared the fair value of the Financial Consulting segment with its net book value (or carrying amount), including goodwill. In estimating the fair value of the Financial Consulting segment, we relied on a combination of the income approach and the market approach, utilizing the guideline company method, with a fifty-fifty weighting. Based on the result of the first step, we determined that the fair value of our Financial Consulting segment was less than its carrying value as of September 30, 2011 and, as such, we applied the second step of the goodwill impairment test to this segment as described above. Based on the result of the second step of the goodwill impairment analysis, we recorded a $23.9 million non-cash pretax charge to reduce the carrying value of goodwill in our Financial Consulting segment. The tax benefit associated with this charge was $9.5 million. Of the $23.9 million goodwill impairment charge, $1.9 million is reported as discontinued operations in the Consolidated Statement of Earnings and Other Comprehensive Income for the year ended December 31, 2011.

In estimating future cash flows for our Financial Consulting reporting unit, we relied on an internally generated six-year forecast and a three percent long-term assumed annual revenue growth rate for periods after the six-year forecast. Our forecast was based on our historical experience, current backlog, expected market demand, and other industry information. Our discounted cash flow analysis assumed a 14% WACC discount rate.

Acquisitions

During 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., and one acquisition within the Health and Education Consulting segment; the Higher Education practice of Slover-Linett Strategies, Inc., a research and assessment services practice for colleges, universities and other higher education organizations (“Slover-Linett”). The aggregate fair value of the total consideration transferred for the two acquisitions within the Legal Consulting segment totaled $31.2 million. In accordance with FASB ASC Topic 805, “Business Combinations”, we recorded $8.6 million of intangible assets and $19.4 million of goodwill related to these two acquisitions. The fair value of the total consideration transferred for the acquisition within the Health and Education Consulting segment totaled $1.5 million. In accordance with FASB ASC Topic 805, “Business Combinations”, we recorded $0.4 million of intangible assets and $1.0 million of goodwill related to this acquisition.

We have recognized the assets and liabilities of Slover-Linett based on our preliminary estimates of their acquisition date fair values. The determination of the fair values of the acquired assets and assumed liabilities (and the related determination of estimated lives of depreciable tangible and identifiable intangible assets) requires significant judgment. As such, we have not completed our valuation analysis and calculations in sufficient detail necessary to arrive at the final estimates of the fair value of the assets acquired and liabilities assumed, along with the related allocations to goodwill and intangible assets.

Intangible Assets

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


		December 31, 2012				December 31, 2011
	Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships	3 to 13	$	24,738	$	10,268	$	17,367	$	6,950
Non-competition agreements	1 to 6		4,684		3,067		6,693		4,442
Trade names	1 to 8		150		8		247		192
Technology and software	3 to 5		4,041		1,751		11,949		7,805
Document reviewer database	3		450		90		—		—

Total		$	34,063	$	15,184	$	36,256	$	19,389

Identifiable intangible assets with finite lives are amortized over their estimated useful lives. The majority of the 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 for the years ended December 31, 2012, 2011 and 2010 was $7.0 million, $8.2 million and $7.9 million, respectively. Estimated intangible assets amortization expense is $5.8 million for 2013, $4.5 million for 2014, $3.1 million for 2015, $1.8 million for 2016 and $1.2 million for 2017. Actual amortization expense could differ from these estimated amounts as a result of future acquisitions and other factors.

As discussed under Note 9 “Restructuring Charges,” we wrote off $0.6 million of intangible assets during 2011 as a result of a change in strategy and forecasted results for a specific practice in our Health and Education Consulting segment.

- 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

Property and Equipment

12 Months Ended

Dec. 31, 2012

Property and Equipment [Abstract]

Property and Equipment

5.	Property and Equipment

Depreciation expense for property and equipment was $15.3 million, $15.7 million and $14.6 million for 2012, 2011 and 2010, respectively. Property and equipment at December 31, 2012 and 2011 are detailed below:


	December 31,
	2012			2011
Computers, related equipment and software	$	54,575		$	54,404
Leasehold improvements		36,388			32,250
Furniture and fixtures		18,946			17,189
Assets under capital lease		877			1,345
Assets under construction		—			101

Property and equipment		110,786			105,289
Accumulated depreciation and amortization		(76,981	)		(74,113	)

Property and equipment, net	$	33,805		$	31,176

During 2011, we decreased our estimate of the expected useful life for certain internal use software and as a result recorded additional depreciation expense of $0.6 million and $1.2 million during 2012 and 2011, respectively. As of December 31, 2012, this software is fully depreciated.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Borrowings

12 Months Ended

Dec. 31, 2012

Borrowings [Abstract]

Borrowings

6.	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 4.9% of the original principal balance in 2012, which has been paid as of December 31, 2012, 11.7% in 2013, 12.4% in 2014, 14.2% in 2015, 14.8% in 2016 and 42.0% in 2017, 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 December 31, 2012, we were in compliance with these financial covenants with a fixed charge coverage ratio of 3.54 to 1.00, a leverage ratio of 1.64 to 1.00, and net worth greater than $150 million. At December 31, 2011, we were also in compliance with our financial covenants.

The borrowing capacity under the 2011 Credit Agreement is reduced by any outstanding letters of credit and payments under the Term Loan. At December 31, 2012, outstanding letters of credit totaled $5.1 million and are primarily used as security deposits for our office facilities. As of December 31, 2012, the unused borrowing capacity under the 2011 Credit Agreement was $242.4 million. Borrowings outstanding under this credit facility at December 31, 2012 totaled $192.5 million. These borrowings carried a weighted average interest rate of 2.5%, including the effect of the interest rate swaps described below in Note 10 “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%.

In connection with the first amendment to the credit agreement, we incurred debt issue costs of approximately $2.5 million, which are amortized over the remaining life of the credit agreement using the effective interest method. The payment of debt issue costs is reflected as cash used in financing activities in the Consolidated Statements of Cash Flows for the year ended December 31, 2012. This amount was incorrectly classified in net cash provided by operating activities in the cash flow statement for the nine months ended September 30, 2012, resulting in an understatement of net cash provided by operating activities and an overstatement of net cash provided by financing activities for that period. These changes are not considered material, and there were no other changes in presentation or classification from prior periods.

- 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

Capital Structure

12 Months Ended

Dec. 31, 2012

Capital Structure [Abstract]

Capital Structure

7.	Capital Structure

Preferred Stock

We are authorized to issue up to 50,000,000 shares of preferred stock. Our certificate of incorporation authorizes our Board of Directors, without any further stockholder action or approval, to issue these shares in one or more classes or series, to establish from time to time the number of shares to be included in each class or series, and to fix the rights, preferences and privileges of the shares of each wholly unissued class or series and any of its qualifications, limitations or restrictions. As of December 31, 2012 and 2011, no such preferred stock has been approved or issued.

Common Stock

We are authorized to issue up to 500,000,000 shares of common stock, par value $.01 per share. The holders of common stock are entitled to one vote for each share held of record on each matter submitted to a vote of stockholders. Subject to the rights and preferences of the holders of any series of preferred stock that may at the time be outstanding, holders of common stock are entitled to such dividends as our Board of Directors may declare. In the event of any liquidation, dissolution or winding-up of our affairs, after payment of all of our debts and liabilities and subject to the rights and preferences of the holders of any series of preferred stock that may at the time be outstanding, holders of common stock will be entitled to receive the distribution of any of our remaining assets.

Earnings Per Share

12 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Earnings Per Share

8.	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:


	Year ended December 31,
	2012		2011			2010
Net income from continuing operations	$	35,953	$	21,481		$	7,427
Income (loss) from discontinued operations, net of tax		475		(962	)		1,098

Net income	$	36,428	$	20,519		$	8,525

Weighted average common shares outstanding—basic		21,905		21,324			20,546
Weighted average common stock equivalents		380		352			228

Weighted average common shares outstanding—diluted		22,285		21,676			20,774

Net earnings per basic share:
Net income from continuing operations	$	1.64	$	1.01		$	0.36
Income (loss) from discontinued operations, net of tax		0.02		(0.05	)		0.05

Net income	$	1.66	$	0.96		$	0.41

Net earnings per diluted share:
Net income from continuing operations	$	1.61	$	0.99		$	0.36
Income (loss) from discontinued operations, net of tax		0.02		(0.04	)		0.05

Net income	$	1.63	$	0.95		$	0.41

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 85,300, 342,000 and 594,800 common stock equivalents for the years ended December 31, 2012, 2011 and 2010, respectively, because their inclusion would be anti-dilutive.

Restructuring Charges

12 Months Ended

Dec. 31, 2012

Restructuring Charges [Abstract]

Restructuring Charges

9.	Restructuring Charges

During 2012, we incurred a $4.0 million pretax restructuring expense. This expense primarily consisted of the following charges:

Severance—As the result of workforce reductions to better align our resources with market demand we incurred severance expense of $0.4 million relating to the wind-down of certain operations in the Middle East in our Health and Education Consulting segment.

Office exit costs—During 2012 we consolidated our Washington, D.C. office space and relocated one of our New York City offices. In conjunction with the Washington, D.C. office space consolidation, we recorded a $0.7 million charge related to the present value of the remaining lease payments through 2015 for our old office space, net of estimated sublease income. We relocated the New York City office during the fourth quarter of 2012 and incurred a $0.7 million charge for brokerage fees related to the execution of a sublease agreement for the space we exited. We did not incur a lease charge related to the relocation of our New York City office space as income from our subtenant is expected to more than offset our remaining lease obligations through 2016, net of our deferred lease liability. These charges were partially offset by a $0.9 million net favorable impact related to updated assumptions for certain lease accruals related to previously vacated office spaces and a release from our obligation for certain vacated space at our Chicago headquarters in connection with the lease amendment entered into during the fourth quarter.

Accelerated Depreciation—We incurred $2.5 million of accelerated depreciation expense on leasehold improvements at our New York City office location, which we vacated during the fourth quarter of 2012, as discussed above. We also incurred $0.4 million of accelerated depreciation expense on leasehold improvements at one of our Washington, D.C. office locations and our Amman, Jordan office location, which we vacated during 2012.

As of December 31, 2012, our restructuring charge liability is $1.6 million, and consists of $1.3 million related to the present value of remaining lease payments, net of estimated sublease income, for our vacated office space primarily in San Francisco and Washington, D.C. and $0.3 million of accrued severance expense.

During 2011, we incurred a $3.8 million pretax restructuring expense. This expense consisted of the following charges:

Severance—As the result of workforce reductions to better align our resources with market demand we incurred severance expense of $1.0 million relating to our Health and Education Consulting segment.

Office exit costs—During 2011 we relocated our Boston office and consolidated space at our Chicago headquarters. In conjunction with the Boston relocation, we incurred moving expenses and recorded a charge for the present value of the remaining lease payments through 2013 for our old office space, net of estimated sublease income. The total charge associated with the Boston office exit was $0.3 million. As a result of the Chicago office space consolidation we incurred a $0.5 million charge, which primarily consisted of the present value of remaining lease payments through 2014, net of estimated sublease income.

Accelerated Depreciation—We accelerated the depreciation on leasehold improvements related to two of our office spaces. We incurred $0.6 million of accelerated depreciation expense on leasehold improvements at our Boston office location, which we vacated during the fourth quarter of 2011, as discussed above. We also incurred $0.8 million of accelerated depreciation expense on leasehold improvements related to our New York City office, which we vacated during the fourth quarter of 2012, as discussed above.

Intangible Asset Write-off—As the result of a change in strategy and forecasted results for a specific practice in our Health and Education Consulting segment we wrote-off $0.6 million of intangible assets during 2011.

During 2010, we incurred a $4.1 million pretax restructuring charge, consisting primarily of office exit costs relating to the exit of our San Francisco office space due to the excess capacity at the space and virtual nature of the employees in this geographic location. We also incurred a charge relating to the consolidation of two of our offices into one existing location and the exit of excess office space as a result of the disposition of the D&I practice.

- 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

12 Months Ended

Dec. 31, 2012

Derivative Instrument and Hedging Activity [Abstract]

Derivative Instrument and Hedging Activity

10.

Derivative Instruments 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 6 “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 December 31, 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 twelve months ended December 31, 2012.

The tables below set forth additional information relating to these interest rate swaps designated as cash flow hedging instruments as of December 31, 2012 and December 31, 2011, and for the years ended December 31, 2012, 2011 and 2010.


	Fair Value (Derivative Liability)
Balance Sheet Location	December 31, 2012		December 31, 2011
Accrued expenses	$	493	$	216
Deferred compensation and other liabilities	$	439	$	250


	Year ended December 31,
	2012			2011			2010
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$	(275	)	$	(872	)	$	(394	)
Change in fair value, net of tax		(683	)		(311	)		(1,356	)
Reclassification adjustments into earnings, net of tax		404			908			878

Net unrealized losses on cash flow hedges, net of tax, end of period	$	(554	)	$	(275	)	$	(872	)

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 December 31, 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

12 Months Ended

Dec. 31, 2012

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

11.

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		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 6 “Borrowings.”

The table below sets forth the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of December 31, 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
December 31, 2012
Asset:
Promissory note	$	—	$	—	$	2,907	$	2,907

Liabilities:
Interest rate swaps	$	—	$	932	$	—	$	932
Deferred acquisition payments		—		—		10,525		10,525

Total liabilities	$	—	$	932	$	10,525	$	11,457


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

Liabilities:
Interest rate swaps	$	—	$	466	$	—	$	466
Deferred acquisition payment		—		—		1,969		1,969

Total liabilities	$	—	$	466	$	1,969	$	2,435

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 is based on the net present value of the projected cash flows using a discount rate of 14%, which accounts for the risks associated with the note. The increase in the fair value of the note during 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.

Deferred acquisition payments are included in the total purchase consideration for certain business acquisitions the Company has completed, and represent fixed future payments owed to the sellers of those businesses. The fair value of the deferred acquisition payments is based on the payment terms, which range from 1 to 2 years, and the net present value of expected cash flows using a discount rate ranging from 4% to 8%.

- 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
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Comprehensive Income

12 Months Ended

Dec. 31, 2012

Comprehensive Income [Abstract]

Comprehensive Income

12.

Comprehensive Income

The tables below set forth the components of comprehensive income for the years ended December 31, 2012, 2011 and 2010.


	Year Ended December 31,
	2012									2011							2010
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes		Tax (Expense) Benefit			Net of Taxes		Before Taxes			Tax (Expense) Benefit		Net of Taxes
Net income							$	36,428							$	20,519						$	8,525
Other comprehensive income (loss):
Foreign currency translation adjustment	$	235		$	(106	)	$	129		$	175	$	(21	)	$	154	$	(893	)	$	204	$	(689	)
Unrealized gain (loss) on cash flow hedging instruments		(466	)		187			(279	)		994		(397	)		597		(796	)		318		(478	)

Other comprehensive income (loss)	$	(231	)	$	81		$	(150	)	$	1,169	$	(418	)	$	751	$	(1,689	)	$	522	$	(1,167	)

Total comprehensive income							$	36,278							$	21,270						$	7,358

- 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
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e716-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e640-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e709-108580

Reference 6: 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 8: 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 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

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

Employee Benefit and Deferred Compensation Plans

12 Months Ended

Dec. 31, 2012

Employee Benefit and Deferred Compensation Plans [Abstract]

Employee Benefit and Deferred Compensation Plans

13.

Employee Benefit and Deferred Compensation Plans

We sponsor a qualified defined contribution 401(k) plan covering substantially all of our employees. Under the plan, employees are entitled to make pretax contributions. We match an amount equal to the employees’ contributions up to 6% of the employees’ salaries. Our matching contributions for the years ended December 31, 2012, 2011 and 2010 were $12.0 million, $11.1 million and $10.9 million, respectively.

We have a non-qualified deferred compensation plan (the “Plan”) that is administered by our Board of Directors or a committee designated by the Board of Directors. Under the Plan, members of the Board of Directors and a select group of our employees may elect to defer the receipt of their director retainers and meeting fees or base salary and bonus, as applicable. Additionally, we may credit amounts to a participant’s deferred compensation account in accordance with employment or other agreements entered into between us and the participant. At our sole discretion, we may, but are not required to, credit any additional amount we desire to any participant’s deferred compensation account. Amounts credited are subject to vesting schedules set forth in the Plan, employment agreement or any other agreement entered into between us and the participant. The deferred compensation liability at December 31, 2012 and 2011 was $4.4 million and $3.7 million, respectively.

Equity Incentive Plans

12 Months Ended

Dec. 31, 2012

Equity Incentive Plans [Abstract]

Equity Incentive Plans

14.

Equity Incentive Plans

In 2012, Huron adopted the 2012 Omnibus Incentive Plan (the “2012 Plan”), in order to increase the number of shares of common stock available as equity compensation to employees, non-employee directors, and independent contractors, and to make certain updates to reflect changes in market practices since our last plan, the 2004 Omnibus Stock Plan (the “2004 Plan”) was adopted. The 2012 Plan permits the grant of stock options, stock appreciation rights, restricted stock, performance shares and other share-based or cash-based awards valued in whole or in part by reference to, or otherwise based on, our common stock.

The 2012 Plan replaced, on a prospective basis, our 2004 Plan such that all future grants will be granted under the 2012 Plan and any outstanding awards granted under the 2004 Plan that are cancelled, expired, forfeited, settled in cash or otherwise terminated without a delivery of shares to the participant will not become available for grant under the 2012 Plan. Under the 2012 Plan, as originally adopted, 850,000 shares plus 548,204 shares of common stock available for issuance under the 2004 Plan as of the adoption date were reserved for issuance to eligible participants, for a total of 1,398,204 shares available for issuance as of the adoption date. As of December 31, 2012, approximately 1,352,530 shares remain available for issuance.

The 2004 Plan, which replaced our then-existing equity plans for grants of share-based awards, permitted the grant of stock options, restricted stock, and other share-based awards valued in whole or in part by reference to, or otherwise based on, our common stock. Under the 2004 Plan, shares of common stock were reserved for issuance to eligible employees, executive officers, independent contractors and outside directors. Upon adoption of the 2012 Plan, no further awards will be made under the 2004 Plan. Any awards made under the 2004 Plan prior to adoption of the 2012 Plan will continue to be subject to the terms and conditions of the 2004 Plan.

The Compensation Committee of the Board of Directors has the responsibility of interpreting the 2012 Plan and determining all of the terms and conditions of awards made under the 2012 Plan, including when the awards will become exercisable or otherwise vest. Subject to acceleration under certain conditions, the majority of our stock options and restricted stock vest annually over four years, and our performance-based share awards vest over a three year period, as discussed below. All stock options have a ten-year contractual term.

Total share-based compensation cost recognized for the years ended December 31, 2012, 2011 and 2010 was $15.7 million, $19.2 million and $19.1 million, respectively, with related income tax benefits of $6.0 million, $7.0 million and $7.0 million, respectively. As of December 31, 2012, there was $19.2 million of total unrecognized compensation cost related to nonvested share-based awards. This cost is expected to be recognized over a weighted average period of 2.3 years.

Stock Options

In May 2010, the Company granted 100,000 stock option awards to our Chief Executive Officer under the 2004 Plan. Of the 100,000 option grant, 50,000 stock options vest on the third anniversary of the grant date and 50,000 stock options vest on the third anniversary of the grant date and were subject to the further condition that, on or before the third anniversary of the grant date, the 60 business day average price of a share of the Company’s common stock shall have exceeded 125% of the grant date price of a share of the Company’s common stock. This condition was met during the third quarter of 2011. Therefore, all 100,000 stock options will vest in May 2013, provided he is still actively employed. The weighted average fair value of options granted during 2010 was $11.08.

During 2012 and 2011, the Company granted 40,463 and 49,196 stock option awards, respectively, to certain named executive officers under the 2004 Plan. The weighted average fair value of the options granted during 2012 and 2011 was $17.09 and $12.52, respectively. These awards vest annually over four years.

The weighted average fair values of the options granted during 2012, 2011 and 2010 were calculated using the Black-Scholes option-pricing model and the Monte Carlo simulation using the following assumptions:


	2012	2011	2010
Black-Scholes option-pricing model:
Expected dividend yield	0.0%	0.0%	0.0%
Expected volatility	45.0%	45.0%	45.0%
Risk-free rate	1.2%	2.1%/2.7%	2.9%
Expected option life (in years)	6.25	6.25	6.25

Monte Carlo simulation:
Expected dividend yield	—	—	0.0%
Expected volatility	—	—	45.0%
Risk-free rate	—	—	3.69%
Expected option life (in years)	—	—	10

Expected volatility was based on our historical stock prices, the historical volatility of comparable companies, and implied volatilities from traded options in our stock. The risk-free interest rates were based on the rate of U.S. Treasury bills with equivalent expected terms of the stock options at the time of the option grant. The expected option life for the 2012, 2011 and 2010 option grants was estimated using the simplified method. The simplified method was used due to the lack of sufficient historical data available to provide a reasonable basis upon which to estimate the expected term due to the limited period of time our shares have been publicly traded.

Stock option activity for the years ended December 31, 2012 and 2011 was as follows:


	Number of Options (in thousands)			Weighted Average Exercise Price (in dollars)		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in millions)
Outstanding at January 1, 2011		229		$	13.94		5.7	$	2.8
Granted		49		$	26.41
Exercised		(28	)	$	7.84
Forfeited or expired		—		$	—

Outstanding at December 31, 2011		250		$	17.07		6.0	$	5.4
Granted		40		$	38.18
Exercised		(44	)	$	6.23
Forfeited or expired		—		$	—

Outstanding at December 31, 2012		246		$	22.49		6.4	$	2.7

Exercisable at December 31, 2012		69		$	9.82		2.4	$	1.6

The aggregate intrinsic value of options exercised during 2012, 2011 and 2010 was $1.2 million, $0.5 million and $1.5 million, respectively.

Restricted Stock Awards

The grant date fair values of our restricted stock awards are measured pursuant to FASB ASC Topic 718. Restricted stock activity for the years ended December 31, 2012 and 2011 was as follows:


	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value (in dollars)
Nonvested restricted stock at December 31, 2010		1,057		$	36.24
Granted		409		$	27.09
Vested		(481	)	$	36.24
Forfeited		(135	)	$	37.94

Nonvested restricted stock at December 31, 2011		850		$	31.57
Granted		399		$	37.46
Vested		(327	)	$	35.56
Forfeited		(102	)	$	30.79

Nonvested restricted stock at December 31, 2012		820		$	32.95

The aggregate fair value of restricted stock that vested during the years ended December 31, 2012, 2011 and 2010 was $12.2 million, $14.5 million and $11.9 million, respectively. The weighted average grant date fair value per share of restricted stock granted during 2010 was $23.70.

Performance-based Share Awards

The grant date fair values of our performance-based share awards are measured pursuant to FASB ASC Topic 718. The total number of shares earned by recipients of these awards is dependent upon the achievement of predefined performance goals during the year of grant as established by the Compensation Committee. For certain performance awards, the recipients may earn additional shares of stock for performance achieved above a stated target level.

In March and August 2011, the Company granted 55,000 performance-based share awards to certain executive officers to promote earnings growth. The performance condition for these awards was based on targets related to the Company’s fiscal 2011 adjusted diluted earnings per share from continuing operations, a non-GAAP financial measure. The recipients earned 97% of the total award based on the Company’s actual 2011 results compared to the stated target levels. One third of these shares vested on December 31, 2011 and the remaining two thirds will vest on December 31, 2013.

In April 2011, the Company granted 109,000 performance-based share awards to certain managing directors in our Healthcare practice in order to incentivize them to meet stated financial and operational goals. The performance conditions for these awards were based on targets related to the practice’s 2011 revenue and EBITDA, which were both equally weighted. The recipients earned 97.9% of the total award based on the practice’s actual 2011 results compared to the stated target levels. One third of these shares vested in the first quarter of 2012 and the remaining two thirds will vest annually over the next two-year period.

In March 2012, the Company granted 42,000 performance-based share awards to certain executive officers to promote earnings growth. The performance condition for these awards was based on targets related to the Company’s fiscal 2012 adjusted diluted earnings per share from continuing operations, a non-GAAP financial measure. The recipients earned 25% of the total award based on the Company’s actual 2012 results compared to the stated target levels. One third of these shares vested on December 31, 2012 and the remaining two thirds will vest on December 31, 2014.

In March 2012, the Company granted 79,000 performance-based share awards to certain managing directors in our Healthcare practice in order to incentivize them to meet stated financial and operational goals. The performance conditions for these awards were based on targets related to the practice’s 2012 revenue and EBITDA, which were both equally weighted. The recipients earned 47% of the total award based on the practice’s actual 2012 results compared to the stated target levels. These awards will vest annually over a three-year period, with the first third vesting on March 1, 2013.

Performance-based stock activity for the years ended December 31, 2012 and 2011 was as follows:


	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value (in dollars)
Nonvested performance-based stock at December 31, 2010		197		$	23.86
Granted		164		$	27.10
Vested		(29	)	$	23.86
Forfeited		(150	)	$	24.12

Nonvested performance-based stock at December 31, 2011		182		$	26.56
Granted		121		$	38.18
Vested		(79	)	$	25.90
Forfeited		(35	)	$	30.42

Nonvested performance-based stock at December 31, 2012		189		$	33.55

The aggregate fair value of performance-based stock that vested during the years ended December 31, 2012 and 2011 was $2.9 million and $0.7 million, respectively. There was no vesting of performance-based stock during the year ended December 31, 2010. The weighted average grant date fair value per share of performance-based stock granted during 2010 was $23.86.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-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 AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-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

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Income Taxes

15.

Income Taxes

The income tax expense for continuing operations for the years ended December 31, 2012, 2011 and 2010 consists of the following:


	Year ended December 31,
	2012			2011			2010
Current:
Federal	$	23,511		$	(9,428	)	$	8,282
State		5,033			(542	)		3,651
Foreign		59			(115	)		79

Total current		28,603			(10,085	)		12,012

Deferred:
Federal		878			27,972			1,098
State		289			3,513			(96	)
Foreign		(75	)		229			118

Total deferred		1,092			31,714			1,120

Income tax expense for continuing operations	$	29,695		$	21,629		$	13,132

The components of income from continuing operations before income tax expense were as follows:


	Year ended December 31,
	2012			2011			2010
U.S.	$	76,750		$	54,313		$	25,658
Foreign		(11,102	)		(11,203	)		(5,099	)

Total	$	65,648		$	43,110		$	20,559

A reconciliation of the U.S. statutory income tax rate to our effective tax rate for continuing operations is as follows.


	Year ended December 31,
	2012			2011			2010
Percent of pretax income from continuing operations:
At U.S. statutory tax rate		35.0	%		35.0	%		35.0	%
State income taxes		5.4			6.6			12.6
Meals and entertainment		0.8			1.2			3.0
Valuation allowance		2.0			4.5			3.9
Realized investment (gains) losses		(0.1	)		0.3			(0.4	)
Disallowed executive compensation		0.3			0.7			4.2
Foreign source income		2.5			4.5			6.0
Tax credits		—			(2.5	)		—
Other		(0.7	)		(0.1	)		(0.4	)

Effective income tax expense rate for continuing operations		45.2	%		50.2	%		63.9	%

The effective tax rate for discontinued operations in 2012 was 37.8% based on a tax expense of $0.3 million. The effective income tax rate was higher than the statutory rate primarily due to state income taxes. The effective tax rate for discontinued operations in 2011 was 49.8% based on a tax benefit of $1.0 million. The income tax benefit in 2011 was higher than the statutory rate primarily due to a foreign benefit adjustment. The effective tax rate for discontinued operations in 2010 was 62.4% based on a tax expense of $1.8 million. The income tax expense in 2010 was higher than the statutory rate primarily due to an increase in valuation allowance.

Deferred tax assets for continuing operations at December 31, 2012 and 2011 consist of the following:


	December 31,
	2012			2011
Deferred tax assets:
Share-based compensation		6,337			4,558
Accrued payroll and other liabilities		9,215			6,663
Deferred lease incentives		3,381			3,354
Revenue recognition		3,219			3,400
Net operating loss carry forwards		4,354			3,341
Tax Credits		611			2,237
Other		2,408			1,651

Total deferred tax assets		29,525			25,204
Valuation allowance		(4,104	)		(2,540	)

Net deferred tax assets		25,421			22,664

Deferred tax liabilities:
Prepaid expenses		(4,174	)		(4,864	)
Property and equipment		(1,478	)		(2,242	)
Section 197 Intangibles/Goodwill		(17,774	)		(14,441	)
Other		(1,754	)		(664	)

Total deferred tax liabilities		(25,180	)		(22,211	)

Net deferred tax asset for continuing operations	$	241		$	453

As of December 31, 2012 and 2011, we had valuation allowances of $4.1 million and $2.5 million, respectively, primarily due to uncertainties relating to the ability to utilize deferred tax assets recorded for foreign losses. In addition, the Company has net foreign operating losses of $19.5 million which carry forward indefinitely and state net operating loss carry forwards of $3.5 million which will expire between the years 2025 and 2031. The Company also has federal and state tax credit carry forwards of $0.6 million. The federal tax credits will expire in 2021 and the state tax credits will expire in 2017.

In accordance with FASB ASC Topic 740, “Income Taxes”, we must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution.

A reconciliation of our beginning and ending amount of unrecognized tax benefits is as follows:


Balance at January 1, 2010	$	1,614
Additions based on tax positions related to the current year		202
Decrease based on settlements with taxing authorities		(171	)
Decrease due to lapse of statute of limitations		(899	)

Balance at December 31, 2010	$	746
Additions based on tax positions related to the current year		—
Additions based on tax positions related to the prior years		52

Balance at December 31, 2011	$	798
Additions based on tax positions related to the current year		—
Additions based on tax positions related to the prior years		117
Decrease due to lapse of statute of limitations		(474	)

Balance at December 31, 2012	$	441

Of the $0.4 million of unrecognized tax benefits at December 31, 2012, $0.4 million would affect the effective tax rate if recognized. We do not expect that changes in the liability for unrecognized tax benefits during the next 12 months will have a significant impact on our financial position or results of operations.

As of December 31, 2012 and 2011, an immaterial amount was accrued for the potential payment of interest and penalties. Accrued interest and penalties are recorded as a component of provision for income taxes on our consolidated statement of operations.

We file income tax returns with federal, state, local and foreign jurisdictions. The Company is currently under audit by federal tax authorities for tax years 2009, 2010, and 2011. The Company is currently under audit by the State of Wisconsin for tax years 2006, 2007, and 2008, and the State of Massachusetts for the tax years 2009 and 2010. Our foreign income tax filings are subject to future examinations by the local tax authorities for tax years 2007 through 2012.

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-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 SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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

12 Months Ended

Dec. 31, 2012

Commitments, Contingencies and Guarantees [Abstract]

Commitments, Contingencies and Guarantees

16.

Commitments, Contingencies and Guarantees

Lease Commitments

We lease office space and certain equipment and software under non-cancelable operating and capital lease arrangements expiring on various dates through 2024, with various renewal options. Our principal executive offices located in Chicago, Illinois are under a lease expiring in September 2024. We have a five-year renewal option that will allow us to continue to occupy this office space until September 2029. Office facilities under operating leases include fixed or minimum payments plus, in some cases, scheduled base rent increases over the term of the lease. Certain leases provide for monthly payments of real estate taxes, insurance and other operating expense applicable to the property. Some of the leases contain provisions whereby the future rental payments may be adjusted for increases in operating expense above the specified amount. Rental expense, including operating costs and taxes, for the years ended December 31, 2012, 2011 and 2010 was $16.8 million, $14.9 million and $15.6 million, respectively. Future minimum rental commitments under non-cancelable leases and sublease income as of December 31, 2012, are as follows:


	Capital Lease Obligations		Operating Lease Obligations		Sublease Income
2013	$	2	$	15,159	$	(4,577	)
2014		2		15,189		(4,081	)
2015		2		14,502		(3,608	)
2016		—		12,176		(1,900	)
2017		—		7,514		—
Thereafter		—		32,674		—

Total	$	6	$	97,214	$	(14,166	)

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 which, if won, would have the effect of dismissing the action in its entirety. The Summary Judgment motion 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, absent reasonable settlement, 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 Annual Report on Form 10-K, 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 $5.1 million and $4.0 million were outstanding at December 31, 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 December 31, 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

12 Months Ended

Dec. 31, 2012

Segment Information [Abstract]

Segment Information

17.

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, which are reportable 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 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 medical management, 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 Integrated Analytics solution, which is designed to deliver an innovative, comprehensive process resulting in more affordable and predictable discovery costs.

•

Financial Consulting. Our Financial Consulting segment provides financial advisory, restructuring and turnaround, interim management, valuation, forensic and litigation, and operational improvement consulting services to companies in transition, boards of directors, and investors and lenders. For companies in financial distress, we work with management to assess the viability of their business, to develop and implement a turnaround plan that will improve cash flow, and 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 draw on career experience gathered from operations, lending, investment banking, portfolio and asset management, public accounting, and management consulting to provide practical business solutions.

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.

Beginning in 2013, the current Health and Education Consulting segment will become two separate segments: Huron Healthcare and Huron Education and Life Sciences. These practices continue to share a significant number of academic medical center clients and will closely collaborate in the market. The Legal Consulting segment will be referred to as Huron Legal and the Financial Consulting segment will be referred to as Huron Financial. The structure of the Legal Consulting and Financial Consulting segments remains unchanged. In addition, certain immaterial practices which were historically part of our Health and Education Consulting segment will be combined and disclosed in an all other category. While our consolidated results will not be impacted, we will restate our historical segment information during 2013 for consistent presentation.

The table below sets forth information about our operating segments along with the items necessary to reconcile the segment information to the totals reported in the accompanying Consolidated Financial Statements. We do not present financial information by geographic area as revenues, as well as information relating to long-lived assets, attributable to international operations are immaterial.


	Year ended December 31,
	2012			2011			2010
Health and Education Consulting:
Revenues	$	419,024		$	399,048		$	331,688
Operating income	$	146,862		$	132,824		$	109,654
Segment operating income as a percent of segment revenues		35.0	%		33.3	%		33.1	%
Legal Consulting:
Revenues	$	184,918		$	172,355		$	144,730
Operating income	$	44,317		$	43,213		$	39,254
Segment operating income as a percent of segment revenues		24.0	%		25.1	%		27.1	%
Financial Consulting:
Revenues⁽¹⁾	$	22,019		$	34,911		$	39,250
Operating income	$	1,888		$	9,928		$	14,519
Segment operating income as a percent of segment revenues		8.6	%		28.4	%		37.0	%
Total Company:
Revenues	$	625,961		$	606,314		$	515,668
Reimbursable expenses		55,764			51,580			43,350

Total revenues and reimbursable expenses	$	681,725		$	657,894		$	559,018

Statement of operations reconciliation:
Segment operating income	$	193,067		$	185,965		$	163,427
Charges not allocated at the segment level:
Other selling, general and administrative expenses		88,012			90,021			110,356
Depreciation and amortization		18,529			18,524			18,372
Goodwill impairment charges⁽²⁾		13,083			21,973			—
Other expense		7,795			12,337			14,140

Income from continuing operations before income tax expense	$	65,648		$	43,110		$	20,559


	December 31,
	2012		2011
Segment assets:
Health and Education Consulting	$	91,293	$	88,580
Legal Consulting		51,768		63,473
Financial Consulting		1,462		4,773
Unallocated assets⁽³⁾		643,077		626,473
Discontinued Operations		250		3,345

Total assets	$	787,850	$	786,644

(1)	Financial Consulting segment revenues above include amounts related to our healthcare valuation consulting practice of $4.4 million, $6.4 million, and $6.6 million for the twelve months ended December 31, 2012, 2011, and 2010, respectively.

(2)	The 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.

(3)	Goodwill and intangible assets are included in unallocated assets, as management does not evaluate these items at the segment level when assessing segment performance or allocating resources.

For the years ended December 31, 2012, 2011, and 2010, substantially all of our revenues and long-lived assets were attributed to or located in the United States.

No single client generated greater than 10% of our consolidated revenues during the years ended December 31, 2012, 2011 and 2010. At both December 31, 2012 and 2011, no single client’s total receivables and unbilled services balance represented greater than 10% of our total receivables and unbilled services balance.

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-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

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

18.

Valuation and Qualifying Accounts

The following table summarizes the activity of the allowances for doubtful accounts and unbilled services and the valuation allowance for deferred tax assets:


	Beginning balance		Additions⁽¹⁾		Deductions		Ending balance
Year ended December 31, 2010:
Allowances for doubtful accounts and unbilled services	$	14,513		35,409		33,972	$	15,950
Valuation allowance for deferred tax assets	$	—		765		—	$	765
Year ended December 31, 2011:
Allowances for doubtful accounts and unbilled services	$	15,950		42,348		47,616	$	10,682
Valuation allowance for deferred tax assets	$	765		1,775		—	$	2,540
Year ended December 31, 2012:
Allowances for doubtful accounts and unbilled services	$	10,682		44,613		48,253	$	7,042
Valuation allowance for deferred tax assets	$	2,540		1,564		—	$	4,104

(1)

Additions to allowances for doubtful accounts and unbilled services are charged to revenues to the extent the provision relates to fee adjustments and other discretionary pricing adjustments. To the extent the provision relates to a client’s inability to make required payments on accounts receivables, the provision is charged to operating expenses. Additions also include allowances acquired in business acquisitions.

Selected Quarterly Financial Data (unaudited)

12 Months Ended

Dec. 31, 2012

Selected Quarterly Financial Data (unaudited) [Abstract]

Selected Quarterly Financial Data (unaudited)

19.

Selected Quarterly Financial Data (unaudited)


	Quarter Ended
2012	Mar. 31		Jun. 30		Sep. 30		Dec. 31
Revenues	$	138,637	$	144,671	$	161,888	$	180,765
Reimbursable expenses		13,796		14,554		13,470		13,944
Total revenues and reimbursable expenses		152,433		159,225		175,358		194,709
Gross profit		40,692		51,620		71,883		73,065
Operating income		3,637		14,701		20,564		34,541
Net income from continuing operations		587		6,305		10,416		18,645
Income (loss) from discontinued operations, net of tax		269		202		47		(43	)
Net income		856		6,507		10,463		18,602
Net earnings per basic share:
Net income from continuing operations	$	0.03	$	0.29	$	0.47	$	0.85
Income from discontinued operations, net of tax		0.01		0.01		0.01		—
Net income		0.04		0.30		0.48		0.85
Net earnings per diluted share:
Net income from continuing operations	$	0.03	$	0.28	$	0.47	$	0.83
Income from discontinued operations, net of tax		0.01		0.01		—		—
Net income		0.04		0.29		0.47		0.83
Weighted average shares used in calculating earnings per share:
Basic		21,775		21,918		21,950		21,976
Diluted		22,164		22,248		22,326		22,399


	Quarter Ended
2011	Mar. 31		Jun. 30		Sep. 30			Dec. 31
Revenues	$	136,621	$	153,070	$	153,579		$	163,044
Reimbursable expenses		11,924		13,216		13,140			13,300
Total revenues and reimbursable expenses		148,545		166,286		166,719			176,344
Gross profit		46,982		60,459		59,540			57,792
Operating income		10,815		22,299		3,704			18,629
Net income from continuing operations		3,474		9,164		1,052			7,791
Income (loss) from discontinued operations, net of tax		582		305		(563	)		(1,286	)
Net income		4,056		9,469		489			6,505
Net earnings per basic share:
Net income from continuing operations	$	0.16	$	0.43	$	0.05		$	0.36
Income from discontinued operations, net of tax		0.03		0.02		(0.03	)		(0.06	)
Net income		0.19		0.45		0.02			0.30
Net earnings per diluted share:
Net income from continuing operations	$	0.16	$	0.43	$	0.05		$	0.35
Income from discontinued operations, net of tax		0.03		0.01		(0.03	)		(0.06	)
Net income		0.19		0.44		0.02			0.29
Weighted average shares used in calculating earnings (loss) per share:
Basic		20,925		21,190		21,551			21,620
Diluted		21,157		21,476		21,968			22,094

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2012
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying Consolidated Financial Statements reflect the financial position at December 31, 2012 and 2011, and the results of operations and cash flows for the years ended December 31, 2012, 2011 and 2010. Certain amounts reported in the previous years have been reclassified to conform to the 2012 presentation. The Consolidated Financial Statements include the accounts of Huron Consulting Group Inc. and its subsidiaries, all of which are wholly-owned. All intercompany balances and transactions have been eliminated in consolidation. 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, and in the second quarter of 2010 we exited the business that included the international operations of our Japan office (“Japan”) via a wind down of the business. 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 Financial Accounting Standards Board (“FASB”) Accounting Standards Codifications (“ASC”) Topic 205, “Presentation of Financial Statements” to allow for meaningful comparison of continuing operations. See Note 3 “Discontinued Operations” for additional information about our discontinued operations.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the amounts that are reported in the Consolidated Financial Statements and accompanying disclosures. Actual results may differ from these estimates and assumptions.
Revenue Recognition	Revenue Recognition We recognize revenues in accordance with FASB ASC Topic 605, “Revenue Recognition.” Under FASB ASC Topic 605, revenue is recognized when persuasive evidence of an arrangement exists, the related services are provided, the price is fixed and determinable and collectability is reasonably assured. We generate the majority of our revenues from providing professional services under three types of billing arrangements: time-and-expense, fixed-fee, and performance-based. Time-and-expense billing arrangements require the client to pay based on the number of hours worked, the number of pages reviewed, or the amount of data processed by our revenue-generating professionals at agreed upon rates. We recognize revenues under time-and-expense billing arrangements as the related services are rendered. In fixed-fee billing arrangements, we agree to a pre-established fee in exchange for a predetermined set of professional services. We set the fees based on our estimates of the costs and timing for completing the engagements. We recognize revenues under fixed-fee billing arrangements using a proportionate performance approach, which is based on our estimates of work completed to-date versus the total services to be provided under the engagement. Estimates of total engagement revenues and cost of services are monitored regularly during the term of the engagement. If our estimates indicate a potential loss, such loss is recognized in the period in which the loss first becomes probable and reasonably estimable. In performance-based billing arrangements, fees are tied to the attainment of contractually defined objectives. We enter into performance-based engagements in essentially two forms. First, we generally earn fees that are directly related to the savings formally acknowledged by the client as a result of adopting our recommendations for improving operational and cost effectiveness in the areas we review. Second, we have performance-based engagements in which we earn a success fee when and if certain pre-defined outcomes occur. Often, performance-based fees supplement our time-and-expense or fixed-fee engagements. We do not recognize revenues under performance-based billing arrangements until all related performance criteria are met. We also generate revenues from licensing two types of proprietary software to clients. License revenue from our research administration and compliance software is recognized in accordance with FASB ASC Topic 985-605, generally in the month in which the software is delivered. License revenue from our revenue cycle management software is sold only as a component of our consulting projects, and the services we provide are essential to the functionality of the software. Therefore, revenues from these software licenses are recognized over the term of the related consulting services contract in accordance with FASB ASC Topic 605-35. Clients that have purchased one of our software licenses can pay an annual fee for software support and maintenance. Annual support and maintenance fee revenue is recognized ratably over the support period, which is generally one year. These fees are billed in advance and included in deferred revenues until recognized. We have arrangements with clients in which we provide multiple elements of services under one engagement contract. Revenues under these types of arrangements are allocated to each element based on the element’s fair value in accordance with FASB ASC Topic 605 and recognized pursuant to the criteria described above. Provisions are recorded for the estimated realization adjustments on all engagements, including engagements for which fees are subject to review by the bankruptcy courts. Expense reimbursements that are billable to clients are included in total revenues and reimbursable expenses, and typically an equivalent amount of reimbursable expenses are included in total direct costs and reimbursable expenses. Reimbursable expenses are primarily recognized as revenue in the period in which the expense is incurred. Subcontractors that are billed to clients at cost are also included in reimbursable expenses. Differences between the timing of billings and the recognition of revenue are recognized as either unbilled services or deferred revenues in the accompanying consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. Client prepayments and retainers are classified as deferred (i.e., unearned) revenues and recognized over future periods as earned in accordance with the applicable engagement agreement.
Allowances for Doubtful Accounts and Unbilled Services	Allowances for Doubtful Accounts and Unbilled Services We maintain allowances for doubtful accounts and for services performed but not yet billed based on several factors, including the estimated cash realization from amounts due from clients, an assessment of a client’s ability to make required payments, and the historical percentages of fee adjustments and write-offs by practice group. The allowances are assessed by management on a regular basis. We record the provision for doubtful accounts and unbilled services as a reduction in revenue to the extent the provision relates to fee adjustments and other discretionary pricing adjustments. To the extent the provision relates to a client’s inability to make required payments on accounts receivables, we record the provision in selling, general and administrative expenses.
Direct Costs and Reimbursable Expenses	Direct Costs and Reimbursable Expenses Direct costs and reimbursable expenses consist primarily of revenue-generating employee compensation and their related benefit and share-based compensation costs, the cost of outside consultants or subcontractors assigned to revenue-generating activities, other third party costs directly attributable to our revenue-generating activities and direct expenses to be reimbursed by clients. Direct costs and reimbursable expenses incurred on engagements are expensed in the period incurred.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid investments, including overnight investments and commercial paper, with original maturities of three months or less to be cash equivalents.
Concentrations of Credit Risk	Concentrations of Credit Risk To the extent receivables from clients become delinquent, collection activities commence. No single client balance is considered large enough to pose a material credit risk. The allowances for doubtful accounts and unbilled services are based upon the expected ability to collect accounts receivable, and bill and collect unbilled services. Management does not anticipate incurring losses on accounts receivable in excess of established allowances. See Note 17 “Segment Information” for concentration of accounts receivable and unbilled services.
Fair Value of Financial Instruments	Fair Value of Financial Instruments 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. See Note 11 “Fair Value of Financial Instruments.”
Property and Equipment	Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the estimated useful lives of the assets. Software, computers and related equipment are depreciated over an estimated useful life of two to four years. Furniture and fixtures are depreciated over five years. Leasehold improvements are amortized over the lesser of the estimated useful life of the asset or the initial term of the lease.
Software Development Costs	Software Development Costs We expense development costs for software products that will be sold, leased or otherwise marketed until technological feasibility has been established. Similarly, we expense all development costs after the software is available for general release to customers. During the period between the establishment of technological feasibility and availability for general release to customers software development costs are capitalized and subsequently reported at the lower of unamortized cost or net realizable value. Capitalized development costs are amortized in proportion to current and future revenue for each product with an annual minimum equal to the straight-line amortization over the remaining estimated economic life of the product. We classify capitalized development costs for software products to be sold, leased or otherwise marketed as “Other non-current assets” on our Consolidated Balance Sheets. Unamortized capitalized software development costs were $0.9 million at December 31, 2012. We had not capitalized any software development costs as of December 31, 2011. To date, we have not amortized any capitalized software development costs as the products are not yet available for general release to customers.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets, including property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable in accordance with FASB ASC Topic 360, “Property, Plant and Equipment.” Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a significant decline in forecasted operating results over an extended period of time. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. No impairment charges for long-lived assets were recorded in 2012, 2011 or 2010.
Intangible Assets Other Than Goodwill	Intangible Assets Other Than Goodwill We account for intangible assets in accordance with FASB ASC Topic 350, “Intangibles—Goodwill and Other.” This topic requires that certain identifiable intangible assets be amortized over their expected useful lives. Intangible assets are reviewed for impairment in a similar manner to our long-lived assets described above. In 2011 the Company recorded an impairment charge of $0.6 million relating to intangible assets for which the carrying value exceeded the estimated fair value. No impairment charges for intangible assets were recorded in 2012 or 2010.
Goodwill	Goodwill Goodwill represents the excess of the cost of an acquired business over the net of the amounts assigned to assets acquired and liabilities assumed. Under the provisions of FASB ASC Topic 350, goodwill is required to be tested at the reporting unit level for impairment on an annual basis and between annual tests whenever indications of impairment arise. We have determined our reporting units to be the Health and Education Consulting, Legal Consulting, and Financial Consulting segments. Impairment exists when the carrying amount of goodwill exceeds its implied fair value, resulting in an impairment charge for the excess. In testing for a potential impairment of goodwill, we estimate the fair value of each of our reporting units and compare this fair value to the carrying value of the reporting units. During the fourth quarter of 2011, we adopted the provisions of ASU 2011-08, which simplifies the periodic testing of goodwill for impairment. This guidance allows companies to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test required under previous accounting standards. Pursuant to our policy, we performed the annual goodwill impairment test as of November 30, 2012 and determined that no impairment of goodwill existed as of that date. Further, we evaluated whether any events have occurred or any circumstances have changed since November 30, 2012 that would indicate goodwill may have become impaired since our annual impairment test. In this evaluation, we considered qualitative factors such as any adverse change in the business climate, any loss of key personnel, and any unanticipated competition. Based on our evaluation as of December 31, 2012, we determined that no indications of impairment have arisen since our annual goodwill impairment test. In the third quarter of 2012 and 2011, the Company recorded non-cash goodwill impairment charges of $13.1 million and $22.0 million, respectively, related to our Financial Consulting segment. See Note 4 “Goodwill and Intangible Assets” for information regarding our 2012 and 2011 goodwill impairment charges.
Deferred Lease Incentives	Deferred Lease Incentives We record as non-current the portion of the deferred lease incentive liability that we expect to recognize over a period greater than one year. The non-current portion of the deferred lease incentive liability totaled $6.9 million and $6.7 million at December 31, 2012 and 2011, respectively, and was primarily generated from tenant improvement allowances and rent abatement. Deferred lease incentives are amortized on a straight-line basis over the life of the lease. The portion of the deferred lease incentive corresponding to the rent payments that will be paid within 12 months of the balance sheet date is classified as current liabilities. We monitor the classification of such liabilities based on the expectation of their utilization periods.
Income Taxes	Income Taxes We account for income taxes in accordance with FASB ASC Topic 740, “Income Taxes.” Current tax liabilities and assets are recognized for the estimated taxes payable or refundable, respectively, on the tax returns for the current year. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. To the extent that deferred tax assets will not likely be recovered from future taxable income, a valuation allowance is established against such deferred tax assets.
Share-Based Compensation	Share-Based Compensation We account for share-based compensation in accordance with FASB ASC Topic 718, “Compensation—Stock Compensation.” Share-based compensation cost is measured based on the grant date fair value of the respective awards. We recognize share-based compensation ratably using the straight-line attribution method over the requisite service period, net of our estimated amount of expected forfeitures.
Sponsorship and Advertising Costs	Sponsorship and Advertising Costs Sponsorship and advertising costs are expensed as incurred. Such expenses for 2012, 2011 and 2010 totaled $6.1 million, $6.2 million and $5.1 million, respectively, and are a component of selling, general and administrative expense on our consolidated statement of earnings.
Foreign Currency	Foreign Currency Assets and liabilities of foreign subsidiaries whose functional currency is not the United States Dollar (USD) are translated into the USD using the exchange rates in effect at period end. Revenue and expense items are translated using the average exchange rates for the period. Foreign currency translation adjustments are included in accumulated other comprehensive loss, which is a component of stockholders’ equity. Foreign currency transaction gains and losses are included in other income (expense), net on the statements of operations. We recognized immaterial foreign currency transaction losses in 2012, 2011, and 2010.
Segment Reporting	Segment Reporting FASB ASC Topic 280, “Segment Reporting” establishes annual and interim reporting standards for an enterprise’s business segments and related disclosures about its products, services, geographic areas and major customers. Segments are defined by FASB ASC Topic 280 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, which are reportable segments: Health and Education Consulting, Legal Consulting, and Financial Consulting. In the first quarter of 2013, the Company reorganized its internal financial reporting structure. Under the new structure, the Company will begin reporting information as five operating segments: Huron Healthcare; Huron Education and Life Sciences; Huron Legal; Huron Financial; and an all other category. Beginning in 2013, the current Health and Education Consulting segment will become two separate segments: Huron Healthcare and Huron Education and Life Sciences. These practices continue to share a significant number of academic medical center clients and will continue to closely collaborate in the market. The Legal Consulting segment will be referred to as Huron Legal and the Financial Consulting segment will be referred to as Huron Financial. The structure of the Legal Consulting and Financial Consulting segments remains unchanged. In addition, certain immaterial practices which were historically part of our Health and Education Consulting segment will be combined and disclosed in an all other category. While our consolidated results will not be impacted, we will restate our historical segment information during 2013 for consistent presentation.
New Accounting Pronouncements	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. 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 still requires companies to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before ASU 2011-05. The Company adopted the guidance of ASU 2011-05 and 2011-12 in the first quarter of 2012. These provisions required a change in the format of presentation only and did not have any effect on the Company’s consolidated financial statements.

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2012

Discontinued Operations [Abstract]

Summarized operating results of discontinued operations


	Year ended December 31,
	2012		2011			2010
Revenues	$	598	$	22,824		$	64,219
Income (loss) from discontinued operations before income tax expense ⁽¹⁾⁽²⁾	$	764	$	(1,915	)	$	2,922
Net income (loss) from discontinued operations	$	475	$	(962	)	$	1,098

Carrying value of assets and liabilities aggregated in discontinued operations


	December 31, 2012		December 31, 2011
Assets
Receivables from clients, net	$	250	$	3,301
Other current assets		—		44

Total current assets		250		3,345

Total assets	$	250	$	3,345

Liabilities
Accrued payroll and related benefits	$	—	$	585
Accounts payable, accrued expenses and other liabilities		29		180

Total current liabilities		29		765
Other non-current liabilities		—		49

Total liabilities	$	29	$	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)

12 Months Ended

Dec. 31, 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, 2010:
Goodwill	$	418,652		$	33,013		$	160,549		$	612,214
Accumulated impairment losses		—			—			(106,000	)		(106,000	)

Goodwill, net as of December 31, 2010		418,652			33,013			54,549			506,214

Goodwill recorded in connection with business combinations		118			175			—			293
Additional purchase price subsequently recorded for business combinations ⁽¹⁾		32,058			—			—			32,058
Goodwill allocated to disposal of AA ⁽²⁾		—			—			(2,472	)		(2,472	)
Foreign currency translation		—			(8	)		—			(8	)
Impairment charge		—			—			(23,900	)		(23,900	)

Balance as of December 31, 2011:
Goodwill	$	450,828		$	33,180		$	158,077		$	642,085
Accumulated impairment losses		—			—			(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		552			19,353			—			19,905
Additional purchase price subsequently recorded for business combinations ⁽¹⁾		101			—			—			101
Foreign currency translation		—			414			—			414
Goodwill reallocation ⁽³⁾		(1,000	)		—			1,000			—
Impairment charge		—			—			(13,083	)		(13,083	)

Balance as of December 31, 2012:
Goodwill		450,481			52,947			159,077			662,505
Accumulated impairment losses		—			—			(142,983	)		(142,983	)

Goodwill, net as of December 31, 2012	$	450,481		$	52,947		$	16,094		$	519,522

(1)

(2)

(3)

Intangible assets


		December 31, 2012				December 31, 2011
	Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships	3 to 13	$	24,738	$	10,268	$	17,367	$	6,950
Non-competition agreements	1 to 6		4,684		3,067		6,693		4,442
Trade names	1 to 8		150		8		247		192
Technology and software	3 to 5		4,041		1,751		11,949		7,805
Document reviewer database	3		450		90		—		—

Total		$	34,063	$	15,184	$	36,256	$	19,389

- Definition

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

+ References + Details

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property and Equipment [Abstract]

Schedule of Property and equipment


	December 31,
	2012			2011
Computers, related equipment and software	$	54,575		$	54,404
Leasehold improvements		36,388			32,250
Furniture and fixtures		18,946			17,189
Assets under capital lease		877			1,345
Assets under construction		—			101

Property and equipment		110,786			105,289
Accumulated depreciation and amortization		(76,981	)		(74,113	)

Property and equipment, net	$	33,805		$	31,176

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share


	Year ended December 31,
	2012		2011			2010
Net income from continuing operations	$	35,953	$	21,481		$	7,427
Income (loss) from discontinued operations, net of tax		475		(962	)		1,098

Net income	$	36,428	$	20,519		$	8,525

Weighted average common shares outstanding—basic		21,905		21,324			20,546
Weighted average common stock equivalents		380		352			228

Weighted average common shares outstanding—diluted		22,285		21,676			20,774

Net earnings per basic share:
Net income from continuing operations	$	1.64	$	1.01		$	0.36
Income (loss) from discontinued operations, net of tax		0.02		(0.05	)		0.05

Net income	$	1.66	$	0.96		$	0.41

Net earnings per diluted share:
Net income from continuing operations	$	1.61	$	0.99		$	0.36
Income (loss) from discontinued operations, net of tax		0.02		(0.04	)		0.05

Net income	$	1.63	$	0.95		$	0.41

Derivative Instrument and Hedging Activity (Tables)

12 Months Ended

Dec. 31, 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	December 31, 2012		December 31, 2011
Accrued expenses	$	493	$	216
Deferred compensation and other liabilities	$	439	$	250

Interest rate swaps designated as cash flow hedging instruments


	Year ended December 31,
	2012			2011			2010
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$	(275	)	$	(872	)	$	(394	)
Change in fair value, net of tax		(683	)		(311	)		(1,356	)
Reclassification adjustments into earnings, net of tax		404			908			878

Net unrealized losses on cash flow hedges, net of tax, end of period	$	(554	)	$	(275	)	$	(872	)

Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 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
December 31, 2012
Asset:
Promissory note	$	—	$	—	$	2,907	$	2,907

Liabilities:
Interest rate swaps	$	—	$	932	$	—	$	932
Deferred acquisition payments		—		—		10,525		10,525

Total liabilities	$	—	$	932	$	10,525	$	11,457


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

Liabilities:
Interest rate swaps	$	—	$	466	$	—	$	466
Deferred acquisition payment		—		—		1,969		1,969

Total liabilities	$	—	$	466	$	1,969	$	2,435

Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2012

Comprehensive Income [Abstract]

Components of comprehensive income


	Year Ended December 31,
	2012									2011							2010
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes		Tax (Expense) Benefit			Net of Taxes		Before Taxes			Tax (Expense) Benefit		Net of Taxes
Net income							$	36,428							$	20,519						$	8,525
Other comprehensive income (loss):
Foreign currency translation adjustment	$	235		$	(106	)	$	129		$	175	$	(21	)	$	154	$	(893	)	$	204	$	(689	)
Unrealized gain (loss) on cash flow hedging instruments		(466	)		187			(279	)		994		(397	)		597		(796	)		318		(478	)

Other comprehensive income (loss)	$	(231	)	$	81		$	(150	)	$	1,169	$	(418	)	$	751	$	(1,689	)	$	522	$	(1,167	)

Total comprehensive income							$	36,278							$	21,270						$	7,358

Equity Incentive Plans (Tables)

12 Months Ended

Dec. 31, 2012

Equity Incentive Plans [Abstract]

Weighted average fair values of the options granted


	2012	2011	2010
Black-Scholes option-pricing model:
Expected dividend yield	0.0%	0.0%	0.0%
Expected volatility	45.0%	45.0%	45.0%
Risk-free rate	1.2%	2.1%/2.7%	2.9%
Expected option life (in years)	6.25	6.25	6.25

Monte Carlo simulation:
Expected dividend yield	—	—	0.0%
Expected volatility	—	—	45.0%
Risk-free rate	—	—	3.69%
Expected option life (in years)	—	—	10

Schedule of Stock option activity


	Number of Options (in thousands)			Weighted Average Exercise Price (in dollars)		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in millions)
Outstanding at January 1, 2011		229		$	13.94		5.7	$	2.8
Granted		49		$	26.41
Exercised		(28	)	$	7.84
Forfeited or expired		—		$	—

Outstanding at December 31, 2011		250		$	17.07		6.0	$	5.4
Granted		40		$	38.18
Exercised		(44	)	$	6.23
Forfeited or expired		—		$	—

Outstanding at December 31, 2012		246		$	22.49		6.4	$	2.7

Exercisable at December 31, 2012		69		$	9.82		2.4	$	1.6

Schedule of Restricted stock activity


	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value (in dollars)
Nonvested restricted stock at December 31, 2010		1,057		$	36.24
Granted		409		$	27.09
Vested		(481	)	$	36.24
Forfeited		(135	)	$	37.94

Nonvested restricted stock at December 31, 2011		850		$	31.57
Granted		399		$	37.46
Vested		(327	)	$	35.56
Forfeited		(102	)	$	30.79

Nonvested restricted stock at December 31, 2012		820		$	32.95

Schedule of Performance-based stock activity


	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value (in dollars)
Nonvested performance-based stock at December 31, 2010		197		$	23.86
Granted		164		$	27.10
Vested		(29	)	$	23.86
Forfeited		(150	)	$	24.12

Nonvested performance-based stock at December 31, 2011		182		$	26.56
Granted		121		$	38.18
Vested		(79	)	$	25.90
Forfeited		(35	)	$	30.42

Nonvested performance-based stock at December 31, 2012		189		$	33.55

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Income tax expense for continuing operations


	Year ended December 31,
	2012			2011			2010
Current:
Federal	$	23,511		$	(9,428	)	$	8,282
State		5,033			(542	)		3,651
Foreign		59			(115	)		79

Total current		28,603			(10,085	)		12,012

Deferred:
Federal		878			27,972			1,098
State		289			3,513			(96	)
Foreign		(75	)		229			118

Total deferred		1,092			31,714			1,120

Income tax expense for continuing operations	$	29,695		$	21,629		$	13,132

Components of Income from continuing operations before income tax expense


	Year ended December 31,
	2012			2011			2010
U.S.	$	76,750		$	54,313		$	25,658
Foreign		(11,102	)		(11,203	)		(5,099	)

Total	$	65,648		$	43,110		$	20,559

Reconciliation of statutory income tax rate to our effective tax rate for continuing operations


	Year ended December 31,
	2012			2011			2010
Percent of pretax income from continuing operations:
At U.S. statutory tax rate		35.0	%		35.0	%		35.0	%
State income taxes		5.4			6.6			12.6
Meals and entertainment		0.8			1.2			3.0
Valuation allowance		2.0			4.5			3.9
Realized investment (gains) losses		(0.1	)		0.3			(0.4	)
Disallowed executive compensation		0.3			0.7			4.2
Foreign source income		2.5			4.5			6.0
Tax credits		—			(2.5	)		—
Other		(0.7	)		(0.1	)		(0.4	)

Effective income tax expense rate for continuing operations		45.2	%		50.2	%		63.9	%

Net deferred tax assets for continuing operations


	December 31,
	2012			2011
Deferred tax assets:
Share-based compensation		6,337			4,558
Accrued payroll and other liabilities		9,215			6,663
Deferred lease incentives		3,381			3,354
Revenue recognition		3,219			3,400
Net operating loss carry forwards		4,354			3,341
Tax Credits		611			2,237
Other		2,408			1,651

Total deferred tax assets		29,525			25,204
Valuation allowance		(4,104	)		(2,540	)

Net deferred tax assets		25,421			22,664

Deferred tax liabilities:
Prepaid expenses		(4,174	)		(4,864	)
Property and equipment		(1,478	)		(2,242	)
Section 197 Intangibles/Goodwill		(17,774	)		(14,441	)
Other		(1,754	)		(664	)

Total deferred tax liabilities		(25,180	)		(22,211	)

Net deferred tax asset for continuing operations	$	241		$	453

Reconciliation of beginning and ending amount of unrecognized tax benefits


Balance at January 1, 2010	$	1,614
Additions based on tax positions related to the current year		202
Decrease based on settlements with taxing authorities		(171	)
Decrease due to lapse of statute of limitations		(899	)

Balance at December 31, 2010	$	746
Additions based on tax positions related to the current year		—
Additions based on tax positions related to the prior years		52

Balance at December 31, 2011	$	798
Additions based on tax positions related to the current year		—
Additions based on tax positions related to the prior years		117
Decrease due to lapse of statute of limitations		(474	)

Balance at December 31, 2012	$	441

Commitments, Contingencies and Guarantees (Tables)

12 Months Ended

Dec. 31, 2012

Commitments, Contingencies and Guarantees [Abstract]

Future minimum rental commitments under non-cancelable leases and sublease income


	Capital Lease Obligations		Operating Lease Obligations		Sublease Income
2013	$	2	$	15,159	$	(4,577	)
2014		2		15,189		(4,081	)
2015		2		14,502		(3,608	)
2016		—		12,176		(1,900	)
2017		—		7,514		—
Thereafter		—		32,674		—

Total	$	6	$	97,214	$	(14,166	)

Segment Information (Tables)

12 Months Ended

Dec. 31, 2012

Segment Information [Abstract]

Components of segment information


	Year ended December 31,
	2012			2011			2010
Health and Education Consulting:
Revenues	$	419,024		$	399,048		$	331,688
Operating income	$	146,862		$	132,824		$	109,654
Segment operating income as a percent of segment revenues		35.0	%		33.3	%		33.1	%
Legal Consulting:
Revenues	$	184,918		$	172,355		$	144,730
Operating income	$	44,317		$	43,213		$	39,254
Segment operating income as a percent of segment revenues		24.0	%		25.1	%		27.1	%
Financial Consulting:
Revenues⁽¹⁾	$	22,019		$	34,911		$	39,250
Operating income	$	1,888		$	9,928		$	14,519
Segment operating income as a percent of segment revenues		8.6	%		28.4	%		37.0	%
Total Company:
Revenues	$	625,961		$	606,314		$	515,668
Reimbursable expenses		55,764			51,580			43,350

Total revenues and reimbursable expenses	$	681,725		$	657,894		$	559,018

Statement of operations reconciliation:
Segment operating income	$	193,067		$	185,965		$	163,427
Charges not allocated at the segment level:
Other selling, general and administrative expenses		88,012			90,021			110,356
Depreciation and amortization		18,529			18,524			18,372
Goodwill impairment charges⁽²⁾		13,083			21,973			—
Other expense		7,795			12,337			14,140

Income from continuing operations before income tax expense	$	65,648		$	43,110		$	20,559

(1)	Financial Consulting segment revenues above include amounts related to our healthcare valuation consulting practice of $4.4 million, $6.4 million, and $6.6 million for the twelve months ended December 31, 2012, 2011, and 2010, respectively.

(2)	The 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.

Segment assets:


	December 31,
	2012		2011
Segment assets:
Health and Education Consulting	$	91,293	$	88,580
Legal Consulting		51,768		63,473
Financial Consulting		1,462		4,773
Unallocated assets⁽³⁾		643,077		626,473
Discontinued Operations		250		3,345

Total assets	$	787,850	$	786,644

(3)	Goodwill and intangible assets are included in unallocated assets, as management does not evaluate these items at the segment level when assessing segment performance or allocating resources.

- 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

Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts [Abstract]

Summary of the allowances for doubtful accounts, unbilled services and the valuation allowance for deferred tax assets


	Beginning balance		Additions⁽¹⁾		Deductions		Ending balance
Year ended December 31, 2010:
Allowances for doubtful accounts and unbilled services	$	14,513		35,409		33,972	$	15,950
Valuation allowance for deferred tax assets	$	—		765		—	$	765
Year ended December 31, 2011:
Allowances for doubtful accounts and unbilled services	$	15,950		42,348		47,616	$	10,682
Valuation allowance for deferred tax assets	$	765		1,775		—	$	2,540
Year ended December 31, 2012:
Allowances for doubtful accounts and unbilled services	$	10,682		44,613		48,253	$	7,042
Valuation allowance for deferred tax assets	$	2,540		1,564		—	$	4,104

Selected Quarterly Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

Selected Quarterly Financial Data (unaudited) [Abstract]

Selected Quarterly Financial Data (unaudited)


	Quarter Ended
2012	Mar. 31		Jun. 30		Sep. 30		Dec. 31
Revenues	$	138,637	$	144,671	$	161,888	$	180,765
Reimbursable expenses		13,796		14,554		13,470		13,944
Total revenues and reimbursable expenses		152,433		159,225		175,358		194,709
Gross profit		40,692		51,620		71,883		73,065
Operating income		3,637		14,701		20,564		34,541
Net income from continuing operations		587		6,305		10,416		18,645
Income (loss) from discontinued operations, net of tax		269		202		47		(43	)
Net income		856		6,507		10,463		18,602
Net earnings per basic share:
Net income from continuing operations	$	0.03	$	0.29	$	0.47	$	0.85
Income from discontinued operations, net of tax		0.01		0.01		0.01		—
Net income		0.04		0.30		0.48		0.85
Net earnings per diluted share:
Net income from continuing operations	$	0.03	$	0.28	$	0.47	$	0.83
Income from discontinued operations, net of tax		0.01		0.01		—		—
Net income		0.04		0.29		0.47		0.83
Weighted average shares used in calculating earnings per share:
Basic		21,775		21,918		21,950		21,976
Diluted		22,164		22,248		22,326		22,399


	Quarter Ended
2011	Mar. 31		Jun. 30		Sep. 30			Dec. 31
Revenues	$	136,621	$	153,070	$	153,579		$	163,044
Reimbursable expenses		11,924		13,216		13,140			13,300
Total revenues and reimbursable expenses		148,545		166,286		166,719			176,344
Gross profit		46,982		60,459		59,540			57,792
Operating income		10,815		22,299		3,704			18,629
Net income from continuing operations		3,474		9,164		1,052			7,791
Income (loss) from discontinued operations, net of tax		582		305		(563	)		(1,286	)
Net income		4,056		9,469		489			6,505
Net earnings per basic share:
Net income from continuing operations	$	0.16	$	0.43	$	0.05		$	0.36
Income from discontinued operations, net of tax		0.03		0.02		(0.03	)		(0.06	)
Net income		0.19		0.45		0.02			0.30
Net earnings per diluted share:
Net income from continuing operations	$	0.16	$	0.43	$	0.05		$	0.35
Income from discontinued operations, net of tax		0.03		0.01		(0.03	)		(0.06	)
Net income		0.19		0.44		0.02			0.29
Weighted average shares used in calculating earnings (loss) per share:
Basic		20,925		21,190		21,551			21,620
Diluted		21,157		21,476		21,968			22,094

Summary of Significant Accounting Policies (Details Textual) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	Jan. 31, 2013 Segment	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Dec. 31, 2012 USD ($) Segment Billing	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Summary of Significant Accounting Policies (Textual) [Abstract]
Non-cash goodwill impairment charges related to our Financial Consulting segment				$ 13,083	$ 21,973
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Number of billing arrangements for revenue recognition \| Billing				3
Unamortized capitalized software development costs				$ 900
Impairment charges for long-lived assets				0	0	$ 0
Impairment charge relating to intangible assets				0	600	0
Deferred lease incentives				6,936	6,670
Sponsorship and advertising costs				$ 6,100	$ 6,200	$ 5,100
Number of operating segments as per the new organizational structure effective next quarter \| Segment	5
Number of operating segments \| Segment				3
Financial Consulting [Member]
Summary of Significant Accounting Policies (Textual) [Abstract]
Non-cash goodwill impairment charges related to our Financial Consulting segment		$ 13,100	$ 22,000
Computer Equipment [Member] \| Maximum [Member]
Summary of Significant Accounting Policies (Textual) [Abstract]
Depreciated over an estimated useful life				P4Y
Computer Equipment [Member] \| Minimum [Member]
Summary of Significant Accounting Policies (Textual) [Abstract]
Depreciated over an estimated useful life				P2Y
Furniture and Fixtures [Member]
Summary of Significant Accounting Policies (Textual) [Abstract]
Depreciated over an estimated useful life				P5Y

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summarized operating results of discontinued operations
Revenues									$ 598	$ 22,824	$ 64,219
Income (loss) from discontinued operations before income tax expense									764	(1,915)	2,922
Net income (loss) from discontinued operations	$ (43)	$ 47	$ 202	$ 269	$ (1,286)	$ (563)	$ 305	$ 582	$ 475	$ (962)	$ 1,098

- 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	Dec. 31, 2012	Dec. 31, 2011
Assets
Receivables from clients, net	$ 250	$ 3,301
Other current assets		44
Total current assets	250	3,345
Total assets	250	3,345
Liabilities
Accrued payroll and related benefits		585
Accounts payable, accrued expenses and other liabilities	29	180
Total current liabilities	29	765
Other non-current liabilities		49
Total liabilities	$ 29	$ 814

Discontinued Operations (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Discontinued Operations (Textual) [Abstract]
Impairment charge on goodwill	$ 1.9
Restructuring related charges		$ 4.4
Accounting Advisory [Member]
Discontinued Operations (Textual) [Abstract]
Gain (Loss) on sale of discontinued operation	(1.9)
Impairment charge on goodwill	$ 1.9
Disputes and Investigation [Member]
Discontinued Operations (Textual) [Abstract]
Gain (Loss) on sale of discontinued operation		$ 1.2

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Changes in the carrying amount of goodwill
Goodwill		$ 662,505	$ 642,085	$ 612,214
Accumulated impairment losses		(142,983)	(129,900)	(106,000)
Goodwill, Beginning balance		512,185	506,214
Goodwill recorded in connection with business combinations		19,905	293
Additional purchase price subsequently recorded for business combinations (1)		101	32,058
Goodwill allocated to disposal of AA (2)			(2,472)
Foreign currency translation		414	(8)
Impairment charge	$ (13,100)	(13,083)	(23,900)
Goodwill, Ending balance		519,522	512,185
Health and Education Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill		450,481	450,828	418,652
Goodwill, Beginning balance		450,828	418,652
Goodwill recorded in connection with business combinations		552	118
Additional purchase price subsequently recorded for business combinations (1)		101	32,058
Goodwill reallocation		(1,000)
Goodwill, Ending balance		450,481	450,828
Legal Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill		52,947	33,180	33,013
Goodwill, Beginning balance		33,180	33,013
Goodwill recorded in connection with business combinations		19,353	175
Foreign currency translation		414	(8)
Goodwill, Ending balance		52,947	33,180
Financial Consulting [Member]
Changes in the carrying amount of goodwill
Goodwill		159,077	158,077	160,549
Accumulated impairment losses		(142,983)	(129,900)	$ (106,000)
Goodwill, Beginning balance		28,177	54,549
Goodwill allocated to disposal of AA (2)			(2,472)
Goodwill reallocation		1,000
Impairment charge		(13,083)	(23,900)
Goodwill, Ending balance		$ 16,094	$ 28,177

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Intangible assets
Gross Carrying Amount	$ 34,063	$ 36,256
Accumulated Amortization	15,184	19,389
Customer relationships [Member]
Intangible assets
Gross Carrying Amount	24,738	17,367
Accumulated Amortization	10,268	6,950
Non-competition agreements [Member]
Intangible assets
Gross Carrying Amount	4,684	6,693
Accumulated Amortization	3,067	4,442
Trade names [Member]
Intangible assets
Gross Carrying Amount	150	247
Accumulated Amortization	8	192
Technology and software [Member]
Intangible assets
Gross Carrying Amount	4,041	11,949
Accumulated Amortization	$ 1,751	$ 7,805
Document Reviewer Database [Member]
Intangible assets
Intangible assets useful life	3 years
Gross Carrying Amount	$ 450
Accumulated Amortization	$ 90
Minimum [Member] \| Customer relationships [Member]
Intangible assets
Intangible assets useful life	3 years
Minimum [Member] \| Non-competition agreements [Member]
Intangible assets
Intangible assets useful life	1 year
Minimum [Member] \| Trade names [Member]
Intangible assets
Intangible assets useful life	1 year
Minimum [Member] \| Technology and software [Member]
Intangible assets
Intangible assets useful life	3 years
Maximum [Member] \| Customer relationships [Member]
Intangible assets
Intangible assets useful life	13 years
Maximum [Member] \| Non-competition agreements [Member]
Intangible assets
Intangible assets useful life	6 years
Maximum [Member] \| Trade names [Member]
Intangible assets
Intangible assets useful life	8 years
Maximum [Member] \| Technology and software [Member]
Intangible assets
Intangible assets useful life	5 years

Goodwill and Intangible Assets (Details Textual) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Dec. 31, 2012 USD ($) Acquisitions	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Goodwill and intangible assets (Textual) [Abstract]
Future cash flow forecast period		6 years	5 years
Weighted average cost of capital (WACC) discount rate			13.00%
Goodwill and Intangible Assets (Additional Textual) [ Abstract]
Accrued additional purchase price earned			$ 0	$ 32,100
Goodwill allocated to disposal of AA (2)				(2,472)
Goodwill impairment non-cash pre-tax charge	$ 13,100		13,083	23,900
Tax benefit associated with goodwill impairment				9,500
Goodwill impairment charges			$ 13,083	21,973
Goodwill impairment loss discontinued operations				1,900
Number of acquisitions \| Acquisitions			3
Intangible assets amortization expense			$ 0	8,200	$ 7,900
Estimated annual intangible assets amortization expense 2013			5,800
Estimated annual intangible assets amortization expense 2014			4,500
Estimated annual intangible assets amortization expense 2015			3,100
Estimated annual intangible assets amortization expense 2016			1,800
Estimated annual intangible assets amortization expense 2017			1,200
Impairment charge relating to intangible assets			0	600	0
Carrying amount of total goodwill			$ 519,522	512,185	506,214
Future cash flow forecast period		6 years	5 years
Health and Education Consulting [Member]
Goodwill and intangible assets (Textual) [Abstract]
Reallocation of goodwill			$ (1,000)
Percentage of excess fair value			80.00%
Long-term assumed annual revenue growth rate			3.50%
Purchase price of one acquisition			$ 1,500
Intangible assets related to acquisitions			400
Goodwill related to acquisitions			1,000
Goodwill and Intangible Assets (Additional Textual) [ Abstract]
Impairment charge relating to intangible assets				600
Carrying amount of total goodwill			$ 450,481	450,828	418,652
Long-term assumed annual revenue growth rate			3.50%
Intangible assets related to acquisitions			$ 400
Goodwill related to acquisitions			1,000
Financial Consulting [Member]
Goodwill and intangible assets (Textual) [Abstract]
Reallocation of goodwill			$ 1,000
Percentage of excess fair value			14.00%
Long-term assumed annual revenue growth rate			3.00%
Weighted average cost of capital (WACC) discount rate		14.00%
Goodwill and Intangible Assets (Additional Textual) [ Abstract]
Goodwill allocated to disposal of AA (2)				(2,472)
Goodwill impairment non-cash pre-tax charge			$ 13,083	23,900
Goodwill impairment charges	$ 13,100	$ 22,000
Carrying amount of total goodwill			$ 16,094	$ 28,177	$ 54,549
Long-term assumed annual revenue growth rate			3.00%
Financial Consulting Segment [Member]
Goodwill and intangible assets (Textual) [Abstract]
Weighted average cost of capital (WACC) discount rate	13.00%
Legal Consulting [Member]
Goodwill and intangible assets (Textual) [Abstract]
Percentage of excess fair value			60.00%
Long-term assumed annual revenue growth rate			3.00%
Purchase price of one acquisition			$ 31,200
Intangible assets related to acquisitions			8,600
Goodwill related to acquisitions			$ 19,400
Goodwill and Intangible Assets (Additional Textual) [ Abstract]
Long-term assumed annual revenue growth rate			3.00%
Intangible assets related to acquisitions			$ 8,600
Goodwill related to acquisitions			$ 19,400

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Schedule of Property and equipment
Property and equipment	$ 110,786	$ 105,289
Accumulated depreciation and amortization	(76,981)	(74,113)
Property and equipment, net	33,805	31,176
Computers, related equipment and software [Member]
Schedule of Property and equipment
Property and equipment	54,575	54,404
Leasehold Improvements [Member]
Schedule of Property and equipment
Property and equipment	36,388	32,250
Furniture and fixtures [Member]
Schedule of Property and equipment
Property and equipment	18,946	17,189
Assets under capital lease [Member]
Schedule of Property and equipment
Property and equipment	$ 877	1,345
Assets under construction [Member]
Schedule of Property and equipment
Property and equipment		$ 101

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Property and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Property and Equipment (Textual) [Abstract]
Depreciation expense for property and equipment	$ 15.3	$ 15.7	$ 14.6
Additional depreciation	$ 0.6	$ 1.2

Borrowings (Details Textual) $ in Thousands	12 Months Ended
Borrowings (Details Textual) $ in Thousands	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Borrowings (Textual) [Abstract]
Debt issuance costs		$ 2,699
Aggregate principal amount	$ 450,000
Borrowings (Additional Textual) [Abstract]
Period of revolving credit facility	5 years
Period of term loan facility	5 years
Increase the aggregate amount of revolving credit facility	$ 50,000
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	4.90%
Percentage of original principal balance in year two	11.70%
Percentage of original principal balance in year three	12.40%
Percentage of original principal balance in year four	14.20%
Percentage of original principal balance in year five	14.80%
Percentage of original principal balance in year six	42.00%
Maturity date	Aug. 31, 2017
Credit Agreement, dividends restriction amount	$ 50,000
Percentage of cumulative consolidated net income	50.00%
Percentage of net cash proceeds from equity issuances	50.00%
Actual fixed charge coverage ratio	3.54
Minimum fixed charge coverage ratio	2.25
Actual leverage ratio	1.64
Maximum leverage ratio	3.00
Minimum net worth amount	$ 150,000
Percentage of weighted average interest rate of borrowings	2.50%	3.30%
Unused borrowing capacity under Credit Agreement	$ 242,400
Borrowings outstanding under credit facility	192,500	$ 193,500
Outstanding letters of credit	5,100
Revolving Credit Facility [Member]
Borrowings (Textual) [Abstract]
Aggregate principal amount	247,500
Term Loan Facility [Member]
Borrowings (Textual) [Abstract]
Aggregate principal amount	202,500
First Amendment to Credit Agreement [Member]
Borrowings (Textual) [Abstract]
Debt issuance costs	$ 2,500

Capital Structure (Details Textual) - $ / shares	Dec. 31, 2012	Dec. 31, 2011
Capital Structure (Textual) [Abstract]
Preferred stock, shares authorized	50,000,000
Preferred stock, shares approved or issued	0	0
Common stock, shares authorized	500,000,000	500,000,000
Common stock, par value	$ 0.01	$ 0.01

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Reconciliation of Basic and Diluted Earnings Per Share
Net income from continuing operations	$ 18,645	$ 10,416	$ 6,305	$ 587	$ 7,791	$ 1,052	$ 9,164	$ 3,474	$ 35,953	$ 21,481	$ 7,427
Net income (loss) from discontinued operations	(43)	47	202	269	(1,286)	(563)	305	582	475	(962)	1,098
Net income	$ 18,602	$ 10,463	$ 6,507	$ 856	$ 6,505	$ 489	$ 9,469	$ 4,056	$ 36,428	$ 20,519	$ 8,525
Weighted average common shares outstanding - basic	21,976	21,950	21,918	21,775	21,620	21,551	21,190	20,925	21,905	21,324	20,546
Weighted average common stock equivalents									380	352	228
Weighted average common shares outstanding - diluted	22,399	22,326	22,248	22,164	22,094	21,968	21,476	21,157	22,285	21,676	20,774
Net earnings per basic share:
Net income from continuing operations	$ 0.85	$ 0.47	$ 0.29	$ 0.03	$ 0.36	$ 0.05	$ 0.43	$ 0.16	$ 1.64	$ 1.01	$ 0.36
Income (loss) from discontinued operations, net of tax		0.01	0.01	0.01	(0.06)	(0.03)	0.02	0.03	0.02	(0.05)	0.05
Net income	0.85	0.48	0.30	0.04	0.30	0.02	0.45	0.19	1.66	0.96	0.41
Net earnings per diluted share:
Net income from continuing operations	0.83	0.47	0.28	0.03	0.35	0.05	0.43	0.16	1.61	0.99	0.36
Income (loss) from discontinued operations, net of tax			0.01	0.01	(0.06)	(0.03)	0.01	0.03	0.02	(0.04)	0.05
Net income	$ 0.83	$ 0.47	$ 0.29	$ 0.04	$ 0.29	$ 0.02	$ 0.44	$ 0.19	$ 1.63	$ 0.95	$ 0.41

Earnings Per Share (Details Textual) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Earnings Per Share (Textual) [Abstract]
Weighted average common stock equivalents antidilutive	85,300	342,000	594,800

- 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

Restructuring Charges (Details Textual) $ in Thousands	12 Months Ended
Restructuring Charges (Details Textual) $ in Thousands	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($) Office_Spaces	Dec. 31, 2010 USD ($)
Restructuring Charges (Textual) [Abstract]
Pre-tax restructuring expenses	$ 4,004	$ 3,829	$ 4,062
Lease payments, net of estimated sublease income charges	16,800	14,900	15,600
Restructuring charge liability	1,600
Intangible asset write-off due to change in strategy and forecast results	0	$ 600	0
Restructuring Charges (Additional Textual) [Abstract]
Net favorable impact related to updated assumptions for certain lease accruals	900
Number of office space related leasehold improvements on which depreciation accelerated \| Office_Spaces		2
Health and Education Consulting [Member]
Restructuring Charges (Textual) [Abstract]
Severance expense relating to our Health and Education Consulting segment	400	$ 1,000
Intangible asset write-off due to change in strategy and forecast results		600
Employee Severance [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring charge liability	300
Washington D.C [Member] \| Leasehold Improvements [Member]
Restructuring Charges (Textual) [Abstract]
Lease payments, net of estimated sublease income charges	700
New York [Member]
Restructuring Charges (Textual) [Abstract]
Brokerage fees related to sublease arrangement	700
New York [Member] \| Leasehold Improvements [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring reserve accelerated depreciation	2,500	800
Boston [Member] \| Leasehold Improvements [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring reserve accelerated depreciation		600
Boston [Member] \| Office Relocation [Member]
Restructuring Charges (Textual) [Abstract]
Pre-tax restructuring expenses		300
Chicago [Member] \| Consolidation of Office Space [Member]
Restructuring Charges (Textual) [Abstract]
Pre-tax restructuring expenses		$ 500
San Francisco [Member] \| Office Exit Costs [Member]
Restructuring Charges (Textual) [Abstract]
Pre-tax restructuring expenses			$ 4,100
Washington DC Amman and Jordan [Member] \| Leasehold Improvements [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring reserve accelerated depreciation	400
San Francisco and Washington DC [Member]
Restructuring Charges (Textual) [Abstract]
Restructuring charge liability	$ 1,300

Derivative Instrument and Hedging Activity (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Accrued expenses [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Liability)	$ 493	$ 216
Deferred compensation and other liabilities [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Liability)	$ 439	$ 250

Derivative Instrument and Hedging Activity (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Interest rate swaps designated as cash flow hedging instruments
Net unrealized losses on cash flow hedges, net of tax, beginning of period	$ (275)	$ (872)	$ (394)
Change in fair value, net of tax	(683)	(311)	(1,356)
Reclassification adjustments into earnings, net of tax	404	908	878
Net unrealized losses on cash flow hedges, net of tax, end of period	$ (554)	$ (275)	$ (872)

- 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			12 Months Ended
	May 31, 2012	Dec. 31, 2011	Mar. 31, 2009	Dec. 31, 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
Interest rate swap agreement, effective date	May 31, 2012	Feb. 29, 2012	Mar. 31, 2009
Interest rate swap agreement, end date	Apr. 14, 2016	Apr. 14, 2016	Feb. 23, 2012
Variable-rate borrowings outstanding							100.0
Fixed-rate borrowings							$ 100.0
Duration of LIBOR	1 month	1 month	1 month
Percentage of fixed rate					0.70%	0.9875%	1.715%
Anticipated net losses, net of tax, currently recorded in OCI reclassified into earnings				$ 0.3

Fair Value of Financial Instruments (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Liabilities:
Liabilities, fair value	$ 11,457	$ 2,435
Deferred acquisition payments [Member]
Liabilities:
Liabilities, fair value	10,525	1,969
Promissory note [Member]
Asset:
Asset, fair value	2,907	2,680
Interest rate swaps [Member]
Liabilities:
Liabilities, fair value	932	466
Quoted Prices in Active Markets for Identical Asset (Level 1) [Member]
Liabilities:
Liabilities, fair value
Quoted Prices in Active Markets for Identical Asset (Level 1) [Member] \| Deferred acquisition payments [Member]
Liabilities:
Liabilities, fair value
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 swaps [Member]
Liabilities:
Liabilities, fair value
Significant Other Observable Inputs (Level 2) [Member]
Liabilities:
Liabilities, fair value	932	466
Significant Other Observable Inputs (Level 2) [Member] \| Deferred acquisition payments [Member]
Liabilities:
Liabilities, fair value
Significant Other Observable Inputs (Level 2) [Member] \| Promissory note [Member]
Asset:
Asset, fair value
Significant Other Observable Inputs (Level 2) [Member] \| Interest rate swaps [Member]
Liabilities:
Liabilities, fair value	932	466
Significant Unobservable Inputs (Level 3) [Member]
Liabilities:
Liabilities, fair value	10,525	1,969
Significant Unobservable Inputs (Level 3) [Member] \| Deferred acquisition payments [Member]
Liabilities:
Liabilities, fair value	10,525	1,969
Significant Unobservable Inputs (Level 3) [Member] \| Promissory note [Member]
Asset:
Asset, fair value	2,907	2,680
Significant Unobservable Inputs (Level 3) [Member] \| Interest rate swaps [Member]
Liabilities:
Liabilities, fair value

Fair Value of Financial Instruments (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 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%
Promissory note [Member]
Fair Value of Financial Instruments (Textual) [Abstract]
Promissory note payable maturity date	Dec. 31, 2015
Maximum [Member]
Fair Value of Financial Instruments (Textual) [Abstract]
Discount rate used to value promissory note	8.00%
Deferred acquisition payment terms	2 years
Minimum [Member]
Fair Value of Financial Instruments (Textual) [Abstract]
Discount rate used to value promissory note	4.00%
Deferred acquisition payment terms	1 year

Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Comprehensive Income (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Components of comprehensive income
Net income	$ 18,602	$ 10,463	$ 6,507	$ 856	$ 6,505	$ 489	$ 9,469	$ 4,056	$ 36,428	$ 20,519	$ 8,525
Other comprehensive income (loss):
Foreign currency translation adjustment, before taxes									235	175	(893)
Foreign currency translation adjustment, tax (expense) benefit									(106)	(21)	204
Foreign currency translation (loss) gain, net of tax									129	154	(689)
Unrealized gain (loss) on cash flow hedging instruments, before taxes									(466)	994	(796)
Unrealized gain (loss) on cash flow hedging instruments, tax (expenses) benefit									187	(397)	318
Unrealized (loss) gain on cash flow hedging instruments, net of tax									(279)	597	(478)
Other comprehensive income (loss), before taxes									(231)	1,169	(1,689)
Other comprehensive income (loss), tax (expense) benefit									81	(418)	522
Other comprehensive (loss) income									(150)	751	(1,167)
Comprehensive income									$ 36,278	$ 21,270	$ 7,358

Employee Benefit and Deferred Compensation Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Employee Benefit and Deferred Compensation Plans (Textual) [Abstract]
Employer contributions up to percent of employee's salaries	6.00%
Employer matching contributions	$ 12.0	$ 11.1	$ 10.9
Deferred compensation liability	$ 4.4	$ 3.7

Equity Incentive Plans (Details)	12 Months Ended
Equity Incentive Plans (Details)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Black-Scholes option-pricing model [Member]
Weighted average fair values of the options granted
Expected dividend yield	0.00%	0.00%	0.00%
Expected volatility	45.00%	45.00%	45.00%
Risk-free rate, Minimum		2.10%
Risk-free rate, Maximum		2.70%
Risk-free rate	1.20%		2.90%
Expected option life (in years)	6 years 3 months	6 years 3 months	6 years 3 months
Monte Carlo simulation [Member]
Weighted average fair values of the options granted
Expected dividend yield			0.00%
Expected volatility			45.00%
Risk-free rate			3.69%
Expected option life (in years)			10 years

Equity Incentive Plans (Details 1) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of stock option activity
Beginning Balance, Number of Options	250	229
Beginning Balance, Weighted Average Exercise Price	$ 17.07	$ 13.94
Granted, Number of Options	40	49
Grants, Weighted Average Exercise Price	$ 38.18	$ 26.41
Exercised, Number of Options	(44)	(28)
Exercised, Weighted Average Exercise Price	$ 6.23	$ 7.84
Forfeited or expired, Number of Options
Forfeited or expired, Weighted Average Exercise Price
Ending Balance, Number of Options	246	250	229
Ending Balance, Weighted Average Exercise Price	$ 22.49	$ 17.07	$ 13.94
Weighted Average Remaining Contractual (in years)	6 years 4 months 24 days	6 years	5 years 8 months 12 days
Aggregate intrinsic value	$ 2.7	$ 5.4	$ 2.8
Exercisable, Number of Options	69
Exercisable, Weighted Average Exercise Price	$ 9.82
Exercisable, Weighted Average Remaining Contractual	2 years 4 months 24 days
Exercisable, Intrinsic Value	$ 1.6

Equity Incentive Plans (Details 2) - Restricted Stock [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of restricted stock activity
Nonvested stock, Beginning	850	1,057
Granted	399	409
Vested	(327)	(481)
Forfeited	(102)	(135)
Nonvested stock, Ending	820	850	1,057
Weighted Average Grant Date Fair Value, Beginning Balance	$ 31.57	$ 36.24
Weighted Average Grant Date Fair Value, Granted	37.46	27.09	$ 23.70
Weighted Average Grant Date Fair Value, Vested	35.56	36.24
Weighted Average Grant Date Fair Value, Forfeited	30.79	37.94
Weighted Average Grant Date Fair Value, Ending Balance	$ 32.95	$ 31.57	$ 36.24

Equity Incentive Plans (Details 3) - Performance-based stock activity [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of Performance-based stock activity
Nonvested stock, Beginning	182	197
Granted	121	164
Vested	(79)	(29)
Forfeited	(35)	(150)
Nonvested stock, Ending	189	182	197
Weighted Average Grant Date Fair Value, Beginning Balance	$ 26.56	$ 23.86
Weighted Average Grant Date Fair Value, Granted	38.18	27.10	$ 23.86
Weighted Average Grant Date Fair Value, Vested	25.90	23.86
Weighted Average Grant Date Fair Value, Forfeited	30.42	24.12
Weighted Average Grant Date Fair Value, Ending Balance	$ 33.55	$ 26.56	$ 23.86

Equity Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended			12 Months Ended
	Mar. 31, 2012	Apr. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Equity Incentive Plans (Textual) [Abstract]
Stock granted				40,000	49,000
Equity Incentive Plans (Additional Textual) [Abstract]
Number of business days				60 days
Percentage of common stock price exceeded to meet market condition				125.00%
Share-based compensation expense				$ 15.7	$ 19.2	$ 19.1
Income tax benefits				6.0	$ 7.0	$ 7.0
Unrecognized compensation cost				$ 19.2
Unrecognized compensation cost, Period				2 years 3 months 18 days
Stock Options [Member]
Equity Incentive Plans (Textual) [Abstract]
Weighted average fair value of options granted				$ 17.09	$ 12.52	$ 11.08
Aggregate intrinsic value of options exercised				$ 1.2	$ 0.5	$ 1.5
Stock options vest next year				100,000
Chief Executive Officer [Member]
Equity Incentive Plans (Textual) [Abstract]
Stock options vested				50,000
Chief Executive Officer [Member] \| Stock Options [Member]
Equity Incentive Plans (Textual) [Abstract]
Stock granted				100,000
Executive Officer [Member] \| Stock Options [Member]
Equity Incentive Plans (Textual) [Abstract]
Stock granted				40,463	49,196
2012 Plan [Member]
Equity Incentive Plans (Textual) [Abstract]
Common stock shares reserved, as originally adopted				850,000
Common stock shares reserved				548,204
Shares available for issuance as of adoption date				1,398,204
Shares available for issuance				1,352,530
Award vesting period				4 years
Stock options contractual term				10 years
Restricted Stock Awards [Member]
Equity Incentive Plans (Textual) [Abstract]
Aggregate fair value of stock vested				$ 12.2	$ 14.5	$ 11.9
Weighted average grant date fair value				$ 37.46	$ 27.09	$ 23.70
Performance-based stock activity [Member]
Equity Incentive Plans (Textual) [Abstract]
Award vesting period	3 years	2 years
Aggregate fair value of stock vested				$ 2.9	$ 0.7
Weighted average grant date fair value				$ 38.18	$ 27.10	$ 23.86
Performance-based stock activity [Member] \| Executive Officer [Member]
Equity Incentive Plans (Textual) [Abstract]
Stock granted	42,000		55,000
Performance shares vesting period	Dec. 31, 2014		Dec. 31, 2013
Share base payment award vesting, Percentage			33.00%
Share base payment award vesting in year one, Percentage	33.00%
Share base payment award vesting in year two, Percentage			67.00%
Share based payment award vesting in year three	67.00%
Percentage of earned by recipient	25.00%		97.00%
Performance-based stock activity [Member] \| Managing Directors [Member]
Equity Incentive Plans (Textual) [Abstract]
Stock granted	79,000	109,000
Performance shares vesting period	Mar. 01, 2013	Mar. 31, 2013
Share base payment award vesting in year one, Percentage	33.00%	33.00%
Share base payment award vesting in year two, Percentage		67.00%
Percentage of earned by recipient	47.00%	97.90%
Performance-based stock activity [Member] \| 2012 Plan [Member]
Equity Incentive Plans (Textual) [Abstract]
Award vesting period				3 years

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current:
Federal	$ 23,511	$ (9,428)	$ 8,282
State	5,033	(542)	3,651
Foreign	59	(115)	79
Total current	28,603	(10,085)	12,012
Deferred:
Federal	878	27,972	1,098
State	289	3,513	(96)
Foreign	(75)	229	118
Total deferred	1,092	31,714	1,120
Income tax expense for continuing operations	$ 29,695	$ 21,629	$ 13,132

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Components of income from continuing operations before income tax expense
U.S.	$ 76,750	$ 54,313	$ 25,658
Foreign	(11,102)	(11,203)	(5,099)
Total	$ 65,648	$ 43,110	$ 20,559

Income Taxes (Details 2)	12 Months Ended
Income Taxes (Details 2)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Percent of pretax income from continuing operations:
At U.S. statutory tax rate	35.00%	35.00%	35.00%
State income taxes	5.40%	6.60%	12.60%
Meals and entertainment	0.80%	1.20%	3.00%
Valuation allowance	2.00%	4.50%	3.90%
Realized investment (gains) losses	(0.10%)	0.30%	(0.40%)
Disallowed executive compensation	0.30%	0.70%	4.20%
Foreign source income	2.50%	4.50%	6.00%
Tax credits		(2.50%)
Other	(0.70%)	(0.10%)	(0.40%)
Effective income tax expense rate for continuing operations	45.20%	50.20%	63.90%

Income Taxes (Details 3) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Deferred tax assets:
Share-based compensation	$ 6,337	$ 4,558
Accrued payroll and other liabilities	9,215	6,663
Deferred lease incentives	3,381	3,354
Revenue recognition	3,219	3,400
Net operating loss carry forwards	4,354	3,341
Tax Credits	611	2,237
Other	2,408	1,651
Total deferred tax assets	29,525	25,204
Valuation allowance	(4,104)	(2,540)
Net deferred tax assets	25,421	22,664
Deferred tax liabilities:
Prepaid expenses	(4,174)	(4,864)
Property and equipment	(1,478)	(2,242)
Section 197 Intangibles/Goodwill	(17,774)	(14,441)
Other	(1,754)	(664)
Total deferred tax liabilities	(25,180)	(22,211)
Net deferred tax asset for continuing operations	$ 241	$ 453

Income Taxes (Details 4) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 4) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Reconciliation of beginning and ending amount of unrecognized tax benefits
Unrecognized Tax Benefits, Beginning Balance	$ 798	$ 746	$ 1,614
Additions based on tax positions related to the current year			202
Decrease based on settlements with taxing authorities			(171)
Decrease due to lapse of statute of limitations	(474)		(899)
Additions based on tax positions related to the prior years	117	52
Unrecognized Tax Benefits, Ending Balance	$ 441	$ 798	$ 746

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2010
Income Taxes (Additional Textual) [Abstract]
Effective tax rate for discontinued operations	37.80%	49.80%	62.40%
Tax Benefit (Expense)	$ (300)	$ 1,000	$ (1,800)
Valuation allowance	4,104	2,540
Federal and State tax credit carry forwards	600
Unrecognized tax benefits	441	$ 798	$ 746	$ 1,614
Affect to effective tax rate if recognized	$ 400
Unrecognized tax benefit accrued potential payment on interest and penalties	As of December 31, 2012 and 2011, an immaterial amount was accrued for the potential payment of interest and penalties.
Income Tax Examination Year One [Member]
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2009
Income Tax Examination Year Two [Member]
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2010
Income Tax Examination Year Three [Member]
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2011
Foreign [Member]
Income Taxes (Textual) [Abstract]
Net operating losses carry forward	$ 19,500
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2009
Federal [Member]
Income Taxes (Textual) [Abstract]
Tax credit carry forward expiration year	2021
State and Local Jurisdiction [Member]
Income Taxes (Textual) [Abstract]
Net operating losses carry forward	$ 3,500
Tax credit carry forward expiration year	2017
State and Local Jurisdiction [Member] \| Maximum [Member]
Income Taxes (Textual) [Abstract]
Operating loss carry forward expiration year	2031
State and Local Jurisdiction [Member] \| Minimum [Member]
Income Taxes (Textual) [Abstract]
Operating loss carry forward expiration year	2025
State of Wisconsin [Member] \| Income Tax Examination Year One [Member]
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2006
State of Wisconsin [Member] \| Income Tax Examination Year Two [Member]
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2007
State of Wisconsin [Member] \| Income Tax Examination Year Three [Member]
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2008
State of Massachusetts [Member] \| Income Tax Examination Year One [Member]
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2009
State of Massachusetts [Member] \| Income Tax Examination Year Two [Member]
Income Taxes (Textual) [Abstract]
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2010

Commitments, Contingencies and Guarantees (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Future minimum rental commitments under non-cancelable leases and sublease income
Capital Lease Obligations, 2013	$ 2
Operating Lease Obligations, 2013	15,159
Sublease Income, 2013	(4,577)
Capital Lease Obligations, 2014	2
Operating Lease Obligations, 2014	15,189
Sublease Income, 2014	(4,081)
Capital Lease Obligations, 2015	2
Operating Lease Obligations, 2015	14,502
Sublease Income, 2015	(3,608)
Operating Lease Obligations, 2016	12,176
Sublease Income, 2016	(1,900)
Operating Lease Obligations, 2017	7,514
Operating Lease Obligations, Thereafter	32,674
Capital Lease Obligations, Total	6
Operating Lease Obligations, Total	97,214
Sublease Income, Total	$ (14,166)

Commitments, Contingencies and Guarantees (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Commitments, Contingencies and Guarantees (Textual) [Abstract]
Expiry of office space and certain equipment and software under non-cancelable operating and capital lease arrangements ,with various renewal options		2024
Commitments Contingencies and Guarantees (Additional 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		5,100,000	$ 4,000,000
Additional purchase consideration			32,200,000
Obligation		0
Rental expense, including operating costs and taxes		$ 16,800,000	$ 14,900,000	$ 15,600,000
Period of renewal option that allow continue to occupy the majority of office space		5 years
Renewal option that allow continue to occupy the majority of office space valid until		2029
Chicago [Member]
Commitments, Contingencies and Guarantees (Textual) [Abstract]
Expiry of office space and certain equipment and software under non-cancelable operating and capital lease arrangements ,with various renewal options		2024

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Components of Segment Information
Revenues	$ 180,765	$ 161,888	$ 144,671	$ 138,637	$ 163,044	$ 153,579	$ 153,070	$ 136,621	$ 625,961	$ 606,314	$ 515,668
Operating income	35,451	20,564	14,701	3,637	18,629	3,704	22,299	10,815	73,443	55,447	34,699
Reimbursable expenses	13,944	13,470	14,554	13,796	13,300	13,140	13,216	11,924	55,764	51,580	43,350
Total revenues and reimbursable expenses	$ 194,709	175,358	$ 159,225	$ 152,433	$ 176,344	166,719	$ 166,286	$ 148,545	681,725	657,894	559,018
Statement of operations reconciliation:
Segment operating income									193,067	185,965	163,427
Charges not allocated at the segment level:
Other selling, general and administrative expenses									88,012	90,021	110,356
Depreciation and amortization									18,529	18,524	18,372
Goodwill impairment charges									13,083	21,973
Other expense									7,795	12,337	14,140
Income from continuing operations before income tax expense									65,648	43,110	20,559
Health and Education Consulting [Member]
Components of Segment Information
Revenues									419,024	399,048	331,688
Operating income									$ 146,862	$ 132,824	$ 109,654
Segment operating income as a percent of segment revenues									35.00%	33.30%	33.10%
Legal Consulting [Member]
Components of Segment Information
Revenues									$ 184,918	$ 172,355	$ 144,730
Operating income									$ 44,317	$ 43,213	$ 39,254
Segment operating income as a percent of segment revenues									24.00%	25.10%	27.10%
Financial Consulting [Member]
Components of Segment Information
Revenues									$ 22,019	$ 34,911	$ 39,250
Operating income									$ 1,888	$ 9,928	$ 14,519
Segment operating income as a percent of segment revenues									8.60%	28.40%	37.00%
Charges not allocated at the segment level:
Goodwill impairment charges		$ 13,100				$ 22,000

Segment Information (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Segment assets:
Total assets	$ 787,850	$ 786,644
Discontinued Operations [Member]
Segment assets:
Total assets	250	3,345
Health and Education Consulting [Member]
Segment assets:
Total assets	91,293	88,580
Legal Consulting [Member]
Segment assets:
Total assets	51,768	63,473
Financial Consulting [Member]
Segment assets:
Total assets	1,462	4,773
Unallocated assets [Member]
Segment assets:
Total assets	$ 643,077	$ 626,473

Segment Information (Details Textual) $ in Millions	12 Months Ended
Segment Information (Details Textual) $ in Millions	Dec. 31, 2012 USD ($) Segment	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Segment Information (Textual) [Abstract]
Number of operating segments \| Segment	3
Financial Consulting segment revenues related to health care valuation consulting practice \| $	$ 4.4	$ 6.4	$ 6.6
Percentage of total receivables and unbilled services balances for which no single client reached	10.00%	10.00%
Customer revenues as a percentage of consolidated revenue, for which no single client reached	10.00%	10.00%	10.00%

Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Allowances for doubtful accounts and unbilled services [Member]
Summary of the allowances for doubtful accounts, unbilled services and the valuation allowance for deferred tax assets
Beginning Balance	$ 10,682	$ 15,950	$ 14,513
Additions (1)	44,613	42,348	35,409
Deductions	48,253	47,616	33,972
Ending Balance	7,042	10,682	15,950
Valuation allowance for deferred tax assets [Member]
Summary of the allowances for doubtful accounts, unbilled services and the valuation allowance for deferred tax assets
Beginning Balance	2,540	765
Additions (1)	1,564	1,775	765
Ending Balance	$ 4,104	$ 2,540	$ 765

Selected Quarterly Financial Data (unaudited) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Selected Quarterly Financial Data (unaudited) [Abstract]
Revenues	$ 180,765	$ 161,888	$ 144,671	$ 138,637	$ 163,044	$ 153,579	$ 153,070	$ 136,621	$ 625,961	$ 606,314	$ 515,668
Reimbursable expenses	13,944	13,470	14,554	13,796	13,300	13,140	13,216	11,924	55,764	51,580	43,350
Total revenues and reimbursable expenses	194,709	175,358	159,225	152,433	176,344	166,719	166,286	148,545	681,725	657,894	559,018
Gross profit	73,065	71,883	51,620	40,692	57,792	59,540	60,459	46,982
Operating income	35,451	20,564	14,701	3,637	18,629	3,704	22,299	10,815	73,443	55,447	34,699
Net income from continuing operations	18,645	10,416	6,305	587	7,791	1,052	9,164	3,474	35,953	21,481	7,427
Net income (loss) from discontinued operations	(43)	47	202	269	(1,286)	(563)	305	582	475	(962)	1,098
Net income	$ 18,602	$ 10,463	$ 6,507	$ 856	$ 6,505	$ 489	$ 9,469	$ 4,056	$ 36,428	$ 20,519	$ 8,525
Net earnings per basic share:
Net income from continuing operations	$ 0.85	$ 0.47	$ 0.29	$ 0.03	$ 0.36	$ 0.05	$ 0.43	$ 0.16	$ 1.64	$ 1.01	$ 0.36
Income from discontinued operations, net of tax		0.01	0.01	0.01	(0.06)	(0.03)	0.02	0.03	0.02	(0.05)	0.05
Net income	0.85	0.48	0.30	0.04	0.30	0.02	0.45	0.19	1.66	0.96	0.41
Net earnings per diluted share:
Net income from continuing operations	0.83	0.47	0.28	0.03	0.35	0.05	0.43	0.16	1.61	0.99	0.36
Income from discontinued operations, net of tax			0.01	0.01	(0.06)	(0.03)	0.01	0.03	0.02	(0.04)	0.05
Net income	$ 0.83	$ 0.47	$ 0.29	$ 0.04	$ 0.29	$ 0.02	$ 0.44	$ 0.19	$ 1.63	$ 0.95	$ 0.41
Weighted average shares used in calculating earnings (loss) per share:
Basic	21,976	21,950	21,918	21,775	21,620	21,551	21,190	20,925	21,905	21,324	20,546
Diluted	22,399	22,326	22,248	22,164	22,094	21,968	21,476	21,157	22,285	21,676	20,774