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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Feb. 18, 2014	Jun. 28, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	HURN
Entity Registrant Name	Huron Consulting Group Inc.
Entity Central Index Key	0001289848
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		23,284,297
Entity Public Float			$ 1,055,300,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 58,131	$ 25,162
Receivables from clients, net	123,750	97,510
Unbilled services, net	55,125	47,232
Income tax receivable	270	192
Deferred income taxes, net	15,498	14,751
Prepaid expenses and other current assets	19,740	15,525
Total current assets	272,514	200,372
Property and equipment, net	38,742	33,805
Other non-current assets	16,485	15,322
Intangible assets, net	21,222	18,879
Goodwill	536,637	519,522
Total assets	885,600	787,900
Current liabilities:
Accounts payable	8,185	8,461
Accrued expenses	19,180	17,692
Accrued payroll and related benefits	97,677	61,672
Bank borrowings, current portion	25,000
Accrued consideration for business acquisitions, current portion	5,177	5,640
Income tax payable	2,917	7,872
Deferred revenues	15,248	15,388
Total current liabilities	173,384	116,725
Non-current liabilities:
Deferred compensation and other liabilities	5,360	6,973
Bank borrowings, net of current portion	143,750	192,500
Deferred lease incentives	12,355	6,936
Deferred income taxes, net	20,487	14,560
Accrued consideration for business acquisitions, net of current portion		4,885
Total non-current liabilities	181,952	225,854
Commitments and Contingencies
Stockholders' equity
Common stock; $0.01 par value; 500,000,000 shares authorized; 25,246,565 and 24,793,327 shares issued at December 31, 2013 and December 31, 2012, respectively	245	240
Treasury stock, at cost, 1,993,769 and 1,880,809 shares at December 31, 2013 and December 31, 2012, respectively	(88,091)	(83,715)
Additional paid-in capital	443,144	420,825
Retained earnings	175,763	109,330
Accumulated other comprehensive loss	(797)	(1,359)
Total stockholders' equity	530,264	445,321
Total liabilities and stockholders' equity	$ 885,600	$ 787,900

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	25,246,565	24,793,327
Treasury stock, shares	1,993,769	1,880,809

Consolidated Statements of Earnings and Other Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues and reimbursable expenses:
Revenues	$ 720,522	$ 625,961	$ 606,314
Reimbursable expenses	67,267	55,764	51,580
Total revenues and reimbursable expenses	787,789	681,725	657,894
Direct costs and reimbursable expenses (exclusive of depreciation and amortization shown in operating expenses):
Direct costs	443,539	384,884	376,084
Amortization of intangible assets and software development costs	3,091	3,809	5,364
Reimbursable expenses	67,320	55,772	51,673
Total direct costs and reimbursable expenses	513,950	444,465	433,121
Operating expenses and other operating gains:
Selling, general and administrative expenses	138,538	125,266	119,325
Restructuring charges	761	4,004	3,829
Restatement related expenses		1,785	4,579
Litigation and other settlement (gains) losses	(5,875)	1,150	1,096
Depreciation and amortization	20,510	18,529	18,524
Goodwill impairment charge		13,083	21,973
Total operating expenses and other operating gains	153,934	163,817	169,326
Operating income	119,905	73,443	55,447
Other income (expense), net:
Interest expense, net of interest income	(6,518)	(8,223)	(12,259)
Other income (expense), net	252	428	(78)
Total other expense, net	(6,266)	(7,795)	(12,337)
Income from continuing operations before income tax expense	113,639	65,648	43,110
Income tax expense	47,176	29,695	21,629
Net income from continuing operations	66,463	35,953	21,481
Income (loss) from discontinued operations (including loss on disposal of $1.9 million in 2011), net of tax	(30)	475	(962)
Net income	$ 66,433	$ 36,428	$ 20,519
Net earnings per basic share:
Net income from continuing operations	$ 2.98	$ 1.64	$ 1.01
Income (loss) from discontinued operations, net of tax		0.02	(0.05)
Net income	2.98	1.66	0.96
Net earnings per diluted share:
Net income from continuing operations	2.92	1.61	0.99
Income (loss) from discontinued operations, net of tax		0.02	(0.04)
Net income	$ 2.92	$ 1.63	$ 0.95
Weighted average shares used in calculating earnings per share:
Basic	22,322	21,905	21,324
Diluted	22,777	22,285	21,676
Comprehensive income:
Net income	$ 66,433	$ 36,428	$ 20,519
Foreign currency translation gain, net of tax	89	129	154
Unrealized gain (loss) on cash flow hedging instruments, net of tax	473	(279)	597
Other comprehensive income (loss)	562	(150)	751
Comprehensive income	$ 66,995	$ 36,278	$ 21,270

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

Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Beginning Balance at Dec. 31, 2010	$ 348,372	$ 222	$ (65,675)	$ 363,402	$ 52,383	$ (1,960)
Beginning 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		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 benefit (deficit) 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		44,269
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 benefit (deficit) 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)
Comprehensive income	66,995				66,433	562
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations		$ 5	$ (2,927)	2,922
Restricted stock awards, net of cancellations, shares		508,477	(82,674)
Exercise of stock options	$ 198			198
Exercise of stock options, shares	41,000	40,859
Share-based compensation	$ 17,084			17,084
Shares redeemed for employee tax withholdings	(1,449)		$ (1,449)
Shares redeemed for employee tax withholdings, shares			(31,565)
Income tax benefit (deficit) on share-based compensation	2,115			2,115
Ending Balance at Dec. 31, 2013	$ 530,264	$ 245	$ (88,091)	$ 443,144	$ 175,763	$ (797)
Ending Balance, shares at Dec. 31, 2013		24,453,461	(2,003,704)

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 66,433	$ 36,428	$ 20,519
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	23,609	25,251	24,717
Share-based compensation	18,347	15,651	19,388
Allowances for doubtful accounts and unbilled services	4,411	(4,935)	(8,392)
Deferred income taxes	4,683	(521)	29,702
Loss on disposal of property and equipment			20
Loss on sale of business			1,860
Non-cash portion of litigation settlement			1,096
Goodwill impairment charge		13,083	23,900
Changes in operating assets and liabilities, net of businesses acquired:
(Increase) decrease in receivables from clients	(21,731)	19,713	(21,055)
(Increase) decrease in unbilled services	(11,932)	4,333	(7,179)
(Increase) decrease in current income tax receivable / payable, net	(5,027)	27,078	(15,244)
(Increase) decrease in other assets	1,189	2,615	4,296
Increase (decrease) in accounts payable and accrued liabilities	1,514	(10,226)	(3,810)
Increase (decrease) in accrued payroll and related benefits	34,724	(5,676)	20,909
Increase (decrease) in deferred revenues	(962)	(20,430)	18,682
Net cash provided by operating activities	115,258	102,364	109,409
Cash flows from investing activities:
Purchases of property and equipment, net	(20,225)	(17,521)	(14,731)
Net investment in life insurance policies	(1,002)	(600)	(434)
Purchases of businesses, net of cash acquired	(30,297)	(55,223)	(24,905)
Capitalization of internally developed software	(1,572)	(895)
Sale of business			788
Proceeds from note receivable	438
Net cash used in investing activities	(52,658)	(74,239)	(39,282)
Cash flows from financing activities:
Proceeds from exercise of stock options	198	276	219
Shares redeemed for employee tax withholdings	(1,449)	(4,438)	(4,521)
Tax benefit from share-based compensation	2,354	1,585	1,094
Proceeds from borrowings under credit facility	96,000	273,000	282,301
Repayments on credit facility	(119,750)	(274,000)	(348,500)
Payments for debt issue costs	(1,155)	(2,482)
Payments of capital lease obligations	(19)	(12)	(62)
Deferred payment for purchase of property and equipment	(471)
Deferred acquisition payments	(5,356)	(2,000)	(2,000)
Net cash used in financing activities	(29,648)	(8,071)	(71,469)
Effect of exchange rate changes on cash	17	28	75
Net increase (decrease) in cash and cash equivalents	32,969	20,082	(1,267)
Cash and cash equivalents at beginning of the period	25,162	5,080	6,347
Cash and cash equivalents at end of the period	58,131	25,162	5,080
Non-cash investing and financing activities:
Property and equipment expenditures included in accounts payable and accrued expenses	4,548	4,376	1,151
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	4,912	7,211	9,578
Income taxes	$ 45,658	$ 14,370	$ 6,179

Description of Business	12 Months Ended
Description of Business	Dec. 31, 2013
Accounting Policies [Abstract]
Description of Business	1. Description of Business Huron Consulting Group is a leading provider of operational and financial consulting services. We help clients in diverse industries improve performance, transform the enterprise, reduce costs, leverage technology, process and review large amounts of complex data, address regulatory changes, recover from distress, and stimulate growth. Our professionals employ their expertise in finance, operations, strategy, and technology to provide our clients with specialized analyses and customized advice and solutions that are tailored to address each client’s particular challenges and opportunities to deliver sustainable and measurable results. We provide consulting services to a wide variety of both financially sound and distressed organizations, including healthcare organizations, leading academic institutions, Fortune 500 companies, governmental entities, and law firms.

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2013
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, 2013 and 2012, and the results of operations and cash flows for the years ended December 31, 2013, 2012 and 2011. Certain amounts reported in the previous years have been reclassified to conform to the 2013 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. During the fourth quarter of 2013, we identified that accrued capital expenditures were incorrectly classified as Purchases of property and equipment, net within in the investing activities section of the Consolidated Statements of Cash Flows. The Consolidated Statements of Cash Flows presented herein have been revised to reflect the correction of this error. The results of this correction were a (decrease) increase in net cash used in investing activities of $(3.2) million and $0.8 million in 2012 and 2011, respectively, with offsetting adjustments recorded to net cash provided by operating activities during the same periods. This classification error is not considered material for the years ended December 31, 2011, 2012, and 2013 or the quarters ended March 31, 2013, June 30, 2013, and September 30, 2013. In recent years, we have undertaken several separate initiatives to divest certain practices within the Huron Financial 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. As a result of these actions, the operating results of the divested practices 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 ASC 605, revenue is recognized when persuasive evidence of an arrangement exists, the related services are provided, the price is fixed or determinable, and collectability is reasonably assured. We generate the majority of our revenues from providing professional services under four types of billing arrangements: time-and-expense, fixed-fee (including software license revenue), performance-based, and support and maintenance for the software we deploy. 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 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 work completed to-date versus our estimates of 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 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 ASC 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 ASC 605. 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 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 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 age of receivables and unbilled services. 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 to 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 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” for the accounting policies used to measure the fair value of our financial assets and liabilities that are measured at fair value on a recurring basis. 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 $2.2 million and $0.9 million at December 31, 2013 and 2012, respectively. During the year ended December 31, 2013, we amortized $0.2 million of capitalized software development costs. We did not amortize any of the capitalized software development costs in 2012 or 2011 as the products were 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 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 2013, 2012 or 2011. Intangible Assets Other Than Goodwill We account for intangible assets in accordance with 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 2013 or 2012. 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 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 Huron Healthcare, Huron Legal, Huron Education and Life Sciences, Huron Financial and All Other segments based on the definition of a reporting unit as an operating segment or one level below an operating segment that constitutes a reporting unit. We did not identify any components of the operating segments that meet the definition of a reporting unit. Impairment exists when the carrying amount of goodwill exceeds its implied fair value, resulting in an impairment charge for the excess. During the fourth quarter of 2011, we adopted the provisions of Accounting Standards Update (“ASU”) No. 2011-08, which allows us to assess qualitative factors for some or all of our reporting units to determine whether it is more likely than not (that is, likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount, including goodwill. Alternatively, we may bypass this qualitative assessment for some or all of our reporting units and perform the two-step quantitative goodwill impairment test. In the third quarters of 2012 and 2011, the Company recorded non-cash goodwill impairment charges of $13.1 million and $22.0 million, respectively, related to our Huron Financial segment. See Note 4 “Goodwill and Intangible Assets” for information regarding our 2012 and 2011 goodwill impairment charges. Pursuant to our policy, we performed the annual goodwill impairment test as of November 30, 2013 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, 2013 that would indicate goodwill may have become impaired since our annual impairment test. Based on our evaluation as of December 31, 2013, we determined that no indications of impairment have arisen since our annual goodwill impairment test. 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 $12.4 million and $6.9 million at December 31, 2013 and 2012, 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 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 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 either the graded vesting attribution method or the straight-line attribution method, as appropriate, over the requisite service period, net of our estimated amount of expected forfeitures. In the second quarter of 2013, we identified a $1.1 million error in share-based compensation expense resulting from the use of the straight-line attribution method for performance awards with graded vesting features granted in prior periods. The $1.1 million pretax adjustment, which resulted in a $0.9 million increase in Direct costs and a $0.2 million increase in Selling, general and administrative expenses, with a corresponding $1.1 million increase in Additional paid-in capital, represented the cumulative error related to all prior period financial statements beginning with the first quarter of 2010 through the first quarter of 2013. After consideration of both quantitative and qualitative factors, we concluded that our previously issued annual and quarterly financial statements for the years 2010, 2011, and 2012 and the first quarter of 2013 were not materially misstated, and the effect of recognizing this adjustment during the second quarter of 2013 was not material for the period then ended and is not material for full year 2013 results. Sponsorship and Advertising Costs Sponsorship and advertising costs are expensed as incurred. Such expenses for 2013, 2012, and 2011 totaled $6.6 million, $6.1 million, and $6.2 million, respectively, and are a component of Selling, general and administrative expenses on our consolidated statement of earnings. Debt Issuance Costs We amortize the costs we incur to obtain debt financing over the contractual life of the related debt using the effective interest method for non-revolving debt and the straight-line method for revolving debt. The amortization expense is included in Interest expense, net of interest income in our statements of earnings. Unamortized debt issuance costs are included as a component of Prepaid expenses and other current assets and Other non-current assets. 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 2013 and 2011, and immaterial foreign currency transaction gains in 2012. Segment Reporting 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 ASC Topic 280 as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for 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 five operating segments, which are reportable segments: Huron Healthcare, Huron Education and Life Sciences, Huron Legal, Huron Financial, and All Other. During the first quarter of 2013, we changed our internal financial reporting structure. Under the new structure, our former Health and Education Consulting segment became two separate segments: Huron Healthcare and Huron Education and Life Sciences. In addition, certain immaterial practices which were historically part of our Health and Education Consulting segment were combined and disclosed in our All Other segment. The Legal Consulting segment is now referred to as Huron Legal and the Financial Consulting segment is now referred to as Huron Financial. The structure of the Legal Consulting and Financial Consulting segments did not change. As a result of these changes, we now have five reportable segments, which are the same as our operating segments. Certain amounts reported in the prior year have been reclassified to conform to the current presentation. New Accounting Pronouncements In July 2013, the FASB issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. This guidance requires that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, be presented in the financial statements as either a reduction to a deferred tax asset or separately as a liability depending on the existence, availability and/or use of an operating loss carryforward, a similar tax loss, or a tax credit carryforward. This guidance will be effective for the Company beginning in the first quarter of 2014. We do not expect the adoption of ASU 2013-11 to impact our consolidated financial statements. In March 2013, the FASB issued ASU No. 2013-05, Parent’s Accounting for the Cumulative Translation Adjustment Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or of an Investment in a Foreign Entity, which amends current accounting guidance on foreign currency matters. This guidance requires that the entire amount of a cumulative translation adjustment related to an entity’s investment in a foreign entity should be released when there has been a: (i) sale of a subsidiary or group of net assets within a foreign entity and the sale represents the substantially complete liquidation of the investment in the foreign entity, (ii) loss of a controlling financial interest in an investment in a foreign entity, and (iii) step acquisition for a foreign entity. This guidance will be effective for the Company beginning in the first quarter of 2014. We do not expect the adoption to have a material impact on our consolidated financial statements. In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which amends current accounting guidance on comprehensive income. The guidance requires an entity to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income if the amount is reclassified to net income in its entirety in the same reporting period. For other amounts not required to be reclassified in their entirety to net income in the same reporting period, a cross reference to other disclosures that provide additional detail about the reclassification amounts is required. The Company adopted this guidance effective January 1, 2013. The guidance required a change in disclosure only and did not have any effect on the Company’s consolidated financial statements.

Discontinued Operations

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations

3. Discontinued Operations

As a result of these actions, the operating results of our divested practices are reported as “discontinued operations.” All other operations of the business are considered “continuing operations.” Summarized operating results of discontinued operations are presented in the following table (amounts in thousands):


	Year ended December 31,
	2013			2012		2011
Revenues	$	64		$	598	$	22,824
Income (loss) from discontinued operations before income tax expense ⁽¹⁾	$	(49	)	$	764	$	(1,915	)
Net income (loss) from discontinued operations	$	(30	)	$	475	$	(962	)

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

There were no significant assets or liabilities related to discontinued operations in the Consolidated Balance Sheets as of December 31, 2013 or December 31, 2012.

- 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 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 2: 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 3: 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 4: 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 5: 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 6: 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 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

+ Details

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [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, 2013 and 2012.


	Health and Education Consulting			Huron Healthcare		Huron Legal		Huron Education and Life Sciences			Huron Financial			Total
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
Goodwill reallocation ⁽²⁾		(1,000	)		—		—		—			1,000			—
Foreign currency translation		—			—		414		—			—			414
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

Goodwill reallocation		(450,481	)		355,880		—		94,601			—			—
Total new alignment as of January 1, 2013	$	—		$	355,880	$	52,947	$	94,601		$	16,094		$	519,522
Goodwill recorded in connection with business combinations		—			—		—		17,085			—			17,085
Foreign currency translation		—			—		212		(182	)		—			30

Balance as of December 31, 2013:
Goodwill		—			355,880		53,159		111,504			159,077			679,620
Accumulated impairment losses		—			—		—		—			(142,983	)		(142,983	)

Goodwill, net as of December 31, 2013	$	—		$	355,880	$	53,159	$	111,504		$	16,094		$	536,637

(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, 2013, we have no further obligations under these arrangements for prior acquisitions.

(2)

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.

2013 Annual Goodwill Impairment Test

Pursuant to our policy and in accordance with ASC Topic 350, “Intangibles — Goodwill and Other,” we performed our annual goodwill impairment test as of November 30, 2013 on our four reporting units that carry a goodwill balance: Huron Healthcare, Huron Legal, Huron Education and Life Sciences and Huron Financial. For the Huron Healthcare, Huron Legal, and Huron Education and Life Sciences reporting units, we qualitatively assessed whether it is more likely than not that the respective fair values of these reporting units are less than their carrying amounts, including goodwill. Based on that assessment, we determined that it is more likely than not that the fair values of these three reporting units exceed their respective carrying values. As such, performing the first step of the two-step impairment test for these reporting units was unnecessary.

For the Huron Financial reporting unit, we performed the first step of the quantitative two-step impairment test by comparing the fair value of the reporting unit to its carrying amount, inclusive of assigned goodwill. In estimating the fair value of the Huron Financial reporting unit, we relied on a combination of the income approach and the market approach, utilizing the guideline company method, with a fifty-fifty weighting. Significant assumptions inherent in the valuation methodologies for goodwill are utilized and include, but are not limited to, prospective financial information, growth rates, discount rates, and comparable multiples from publicly traded companies in our industry. Based on the result of the first step of this goodwill impairment analysis, we determined that the fair value of the Huron Financial reporting unit exceeded its carrying value by 36% and, therefore, step two of the two-step goodwill impairment test was unnecessary.

After completing our annual goodwill impairment tests for each reporting unit as of November 30, 2013, we concluded that goodwill was not impaired.

First Quarter 2013 Goodwill Reassignment

During the first quarter of 2013, we changed our internal financial reporting structure. Under the new structure, our former Health and Education Consulting segment became two separate segments: Huron Healthcare and Huron Education and Life Sciences. In addition, certain immaterial practices which were historically part of our Health and Education Consulting segment were combined and disclosed in our All Other segment. The Legal Consulting segment is now referred to as Huron Legal and the Financial Consulting segment is now referred to as Huron Financial. The structure of the Legal Consulting and Financial Consulting segments did not change. As a result of these changes, we now have five reportable segments, which are the same as our operating segments and reporting units.

In accordance with ASC 350, we reassigned the goodwill balance of the Health and Education Consulting segment using the relative fair value approach based on an evaluation of expected future discounted cash flows. Based on this relative fair value analysis, we reassigned $355.9 million of goodwill to Huron Healthcare and $94.6 million of goodwill to Huron Education and Life Sciences.

In conjunction with the goodwill reassignment, we performed the first step of the goodwill impairment test for the goodwill balances within our Huron Healthcare and Huron Education and Life Sciences reporting units as of January 2, 2013. Based on the result of the first step of the goodwill impairment test, we determined that the fair values of our Huron Healthcare and Huron Education and Life Sciences reporting units exceeded their carrying values by 79% and 61%, respectively. Since the fair values of both reporting units exceeded their carrying values, the second step of the goodwill impairment test was not necessary.

Third Quarter 2012 Goodwill Impairment Charge

In the second quarter of 2012, our Huron Financial 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. In the first step, we compared the fair value of the Huron Financial segment with its net book value (or carrying amount), including goodwill. In estimating the fair value of the Huron Financial 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 Huron Financial 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 Huron Financial 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 Huron Financial segment.

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 Huron Financial 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 Huron Financial 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 Huron Financial segment with its net book value (or carrying amount), including goodwill. In estimating the fair value of the Huron Financial 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 Huron Financial 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 Huron Financial 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.

Acquisitions

During 2013, the Company completed the acquisition of Blue Stone International, LLC, a Chicago-based provider of professional services supporting Oracle enterprise performance management, information management and business intelligence solutions, within the Huron Education and Life Sciences segment. The aggregate fair value of the consideration transferred totaled $30.0 million. We recorded $8.8 million of intangible assets and $17.1 million of goodwill related to this acquisition.

During 2012, the Company completed two acquisitions within the Huron Legal segment: Ascertus Ltd., a London-based source of software solutions and professional services for corporate legal departments and law firms, and Adams Grayson, a managed review and legal staffing firm based in Washington, D.C.; and one acquisition within the former 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 Huron Legal segment totaled $31.2 million. 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 former Health and Education Consulting segment totaled $1.5 million. We recorded $0.4 million of intangible assets and $1.0 million of goodwill related to this acquisition.

Intangible Assets

Intangible assets as of December 31, 2013 and 2012 consisted of the following:


		December 31, 2013				December 31, 2012
	Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer contracts	1	$	689	$	226	$	—	$	—
Customer relationships	2 to 13		31,946		14,814		24,738		10,268
Non-competition agreements	1 to 6		5,480		3,655		4,684		3,067
Trade names	1 to 8		120		24		150		8
Technology and software	5		4,041		2,559		4,041		1,751
Document reviewer database	3		450		270		450		90
License	2		50		6		—		—

Total		$	42,776	$	21,554	$	34,063	$	15,184

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, customer contracts, non-competition agreements, trade names, technology and software, the document reviewer database, and licenses are amortized on a straight-line basis.

Intangible assets amortization expense for the years ended December 31, 2013, 2012, and 2011 was $6.8 million, $7.0 million, and $8.2 million, respectively. Estimated intangible assets amortization expense is $7.2 million for 2014, $5.1 million for 2015, $3.5 million for 2016, $2.3 million for 2017, and $1.4 million for 2018. 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 former 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, 2013

Property Plant And Equipment [Abstract]

Property and Equipment

5. Property and Equipment

Depreciation expense for property and equipment was $16.6 million, $15.3 million, and $15.7 million for 2013, 2012, and 2011, respectively. Property and equipment at December 31, 2013 and 2012 are detailed below:


	December 31,
	2013			2012
Computers, related equipment, and software	$	69,979		$	54,575
Leasehold improvements		39,343			36,388
Furniture and fixtures		19,442			18,946
Assets under capital lease		1,022			877
Assets under construction		612			—

Property and equipment		130,398			110,786
Accumulated depreciation and amortization		(91,656	)		(76,981	)

Property and equipment, net	$	38,742		$	33,805

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 was fully depreciated.

Borrowings	12 Months Ended
Borrowings	Dec. 31, 2013
Debt Disclosure [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 and second amendments to the credit agreement dated as of August 31, 2012 and September 25, 2013, respectively (as amended and modified, 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 second amendment to the credit agreement extended the term of the 2011 Credit Agreement from August 31, 2017 to September 25, 2018, and provided for less restrictive covenants, among other things. 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, N.A., as Collateral 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 greatest 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%. As of the date of the second amendment to the credit agreement, the Term Loan had a principal amount outstanding of $181.3 million. This principal balance is subject to scheduled quarterly amortization payments that began in 2013. The aggregate annual quarterly amortization payments, expressed as a percentage of the original principal balance, are as follows: 6.9% in 2013, 13.8% in 2014, 15.8% in 2015, 16.6% in 2016, 16.6% in 2017, and 30.3% in 2018, as set forth in the 2011 Credit Agreement. The maturity date for the Term Loan is September 25, 2018, 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 September 25, 2018. As of December 31, 2013, the Company has made all scheduled quarterly amortization payments as they have come due in accordance with the Term Loan. 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 that varies throughout the term and was 3.00 to 1.00 as of December 31, 2013, as those ratios are defined therein, as well as a minimum net worth greater than $150 million. At December 31, 2013, we were in compliance with these financial covenants with a fixed charge coverage ratio of 4.28 to 1.00, a leverage ratio of 1.10 to 1.00, and net worth greater than $150 million. At December 31, 2012, we were also in compliance with these financial debt covenants. The borrowing capacity under the 2011 Credit Agreement is reduced by any outstanding letters of credit and payments under the Term Loan. At December 31, 2013, outstanding letters of credit totaled $4.9 million and are primarily used as security deposits for our office facilities. As of December 31, 2013, the unused borrowing capacity under the 2011 Credit Agreement was $242.6 million. Borrowings outstanding under this credit facility at December 31, 2013 totaled $168.8 million, all of which was under the Term Loan. These borrowings carried a weighted average interest rate of 2.0%, including the effect of the interest rate swaps described below in Note 10 “Derivative Instruments and Hedging Activity.” Borrowings outstanding at December 31, 2012 were $192.5 million and carried a weighted average interest rate of 2.5%. Effective March 31, 2013, we have classified as current liabilities the scheduled quarterly principal payments due under the Term Loan within twelve months of the balance sheet date, as we intend to make these payments with cash from operations rather than from availability under the Revolver.

Capital Structure	12 Months Ended
Capital Structure	Dec. 31, 2013
Text Block [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, 2013 and 2012, 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, 2013

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,
	2013			2012		2011
Net income from continuing operations	$	66,463		$	35,953	$	21,481
Income (loss) from discontinued operations, net of tax		(30	)		475		(962	)

Net income	$	66,433		$	36,428	$	20,519

Weighted average common shares outstanding—basic		22,322			21,905		21,324
Weighted average common stock equivalents		455			380		352

Weighted average common shares outstanding—diluted		22,777			22,285		21,676

Net earnings per basic share:
Net income from continuing operations	$	2.98		$	1.64	$	1.01
Income (loss) from discontinued operations, net of tax		—			0.02		(0.05	)

Net income	$	2.98		$	1.66	$	0.96

Net earnings per diluted share:
Net income from continuing operations	$	2.92		$	1.61	$	0.99
Income (loss) from discontinued operations, net of tax		—			0.02		(0.04	)

Net income	$	2.92		$	1.63	$	0.95

The computation of diluted earnings per share excludes unvested restricted stock, 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 75,900, 85,300, and 342,000 common stock equivalents for the years ended December 31, 2013, 2012, and 2011, respectively, because their inclusion would be anti-dilutive.

9. Restructuring Charges

During 2013, we incurred a $0.8 million pretax restructuring expense. This expense primarily consisted of the following charges:

Office exit costs—In the second quarter of 2013, we recorded a $0.6 million charge related to the consolidation of office space in Washington, D.C. The charge primarily consisted of the accrual of remaining lease payments.

Contract termination costs—In the fourth quarter of 2013, we incurred a $0.2 million charge for the early termination of certain computer lease contracts related to the integration of our Blue Stone acquisition. The charge primarily consisted of the remaining balance on the lease paid in the fourth quarter of 2013.

As of December 31, 2013, our restructuring charge liability is $0.7 million, and consists of $0.6 million related to the present value of remaining lease payments, net of estimated sublease income, for our vacated office spaces in San Francisco and Washington, D.C. and $0.1 million related to severance costs. The restructuring charge liability is included as a component of Accrued expenses and Deferred compensation and other liabilities.

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 Huron Education and Life Sciences and All Other segments.

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.

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 primarily relating to our All Other 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 All Other segment, we wrote off $0.6 million of intangible assets during 2011.

Restructuring Charges	12 Months Ended
Restructuring Charges	Dec. 31, 2013
Restructuring And Related Activities [Abstract]
Restructuring Charges	9. Restructuring Charges During 2013, we incurred a $0.8 million pretax restructuring expense. This expense primarily consisted of the following charges: Office exit costs—In the second quarter of 2013, we recorded a $0.6 million charge related to the consolidation of office space in Washington, D.C. The charge primarily consisted of the accrual of remaining lease payments. Contract termination costs—In the fourth quarter of 2013, we incurred a $0.2 million charge for the early termination of certain computer lease contracts related to the integration of our Blue Stone acquisition. The charge primarily consisted of the remaining balance on the lease paid in the fourth quarter of 2013. As of December 31, 2013, our restructuring charge liability is $0.7 million, and consists of $0.6 million related to the present value of remaining lease payments, net of estimated sublease income, for our vacated office spaces in San Francisco and Washington, D.C. and $0.1 million related to severance costs. The restructuring charge liability is included as a component of Accrued expenses and Deferred compensation and other liabilities. 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 Huron Education and Life Sciences and All Other segments. 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. 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 primarily relating to our All Other 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 All Other segment, we wrote off $0.6 million of intangible assets during 2011.

Derivative Instruments and Hedging Activity

12 Months Ended

Dec. 31, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Derivative Instruments 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 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 had 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%.

On April 4, 2013, we entered into a forward amortizing interest rate swap agreement effective on March 31, 2014 and ending on August 31, 2017. 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 $60.0 million and amortizes such that, collectively with our other two interest rate swaps, we are effectively fixing the interest rate on 80% of our Term Loan borrowings throughout the term of the swap agreement. Under the terms of the interest rate swap agreement, we will receive from the counterparty interest on the notional amount based on one-month LIBOR and we will pay to the counterparty a fixed rate of 0.985%.

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, 2013, it was anticipated that $0.5 million of the losses, net of tax, currently recorded in accumulated other comprehensive loss will be reclassified into earnings within the next 12 months. Our interest rate swap agreements were effective during the twelve months ended December 31, 2013, 2012, and 2011.

The table below sets forth additional information relating to these interest rate swaps designated as cash flow hedging instruments as of December 31, 2013 and December 31, 2012.


	Fair Value (Derivative Asset and Liability)
Balance Sheet Location	December 31, 2013		December 31, 2012
Other non-current assets	$	752	$	—
Accrued expenses	$	765	$	493
Deferred compensation and other liabilities	$	140	$	439

All of the Company’s derivative instruments are transacted under the International Swaps and Derivatives Association (ISDA) master agreements. These agreements permit the net settlement of amounts owed in the event of default and certain other termination events. Although netting is permitted, it is the Company’s policy to record all derivative assets and liabilities on a gross basis on the consolidated balance sheets. If we had elected to net our derivative instruments subject to master netting agreements as of December 31, 2013, the impact would have reduced our derivative assets and liabilities by $0.8 million. As of December 31, 2012, all of our derivative instruments were recorded as liabilities.

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, 2013. Refer to Note 12 “Other Comprehensive Income” for additional information on our derivative instruments.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

11. Fair Value of Financial Instruments

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


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

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

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

Cash and cash equivalents are stated at cost, which approximates fair market value. The carrying values for receivables from clients, unbilled services, accounts payable, deferred revenues and other accrued liabilities reasonably approximate fair market value due to the nature of the financial instrument and the short-term maturity of these items. The carrying values of our bank borrowings reported in the Consolidated Balance Sheets approximate fair value, using level 2 inputs, since they bear interest at variable rates based on market rates as set forth in the 2011 Credit Agreement. Refer to Note 6 “Borrowings.”

The table below sets forth the fair value hierarchy for our remaining financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2013 and December 31, 2012.


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
December 31, 2013
Assets:
Promissory note	$	—	$	—	$	2,726	$	2,726
Interest rate swaps		—		430		—		430

Total assets	$	—	$	430	$	2,726	$	3,156


Liabilities:
Interest rate swaps	$	—	$	583	$	—	$	583
Deferred acquisition payments		—		—		5,177		5,177

Total liabilities	$	—	$	583	$	5,177	$	5,760


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

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 which began 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 decrease in the fair value of the note during 2013 reflects the principal payments received, less the accretion of interest income in excess of interest payments received. The portion of the note expected to be received in the next twelve months is recorded as a receivable in Prepaid expenses and other current assets. The remaining portion of the note is recorded in Other non-current assets.

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 one to two years, and the net present value of expected cash flows using a discount rate ranging from 4% to 8%. The decrease in the fair value during 2013 reflects the principal payments made, less the accretion of interest expense in excess of interest payments made.

- 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 + Details

Other Comprehensive Income

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Other Comprehensive Income

12. Other Comprehensive Income

The table below sets forth the components of other comprehensive income for the years ended December 31, 2013, 2012, and 2011.


	Year Ended December 31,
	2013							2012									2011
	Before Taxes		Tax (Expense) Benefit			Net of Taxes		Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes			Tax (Expense) Benefit			Net of Taxes
Other comprehensive income (loss):
Foreign currency translation adjustment	$	41	$	48		$	89	$	235		$	(106	)	$	129		$	175		$	(21	)	$	154
Unrealized gain (loss) on cash flow hedges:
Change in fair value	$	222	$	(83	)	$	139	$	(1,133	)	$	454		$	(679	)	$	(507	)	$	203		$	(304	)
Reclassification adjustments into earnings		557		(223	)		334		667			(267	)		400			1,501			(600	)		901

Net unrealized gain (loss)	$	779	$	(306	)	$	473	$	(466	)	$	187		$	(279	)	$	994		$	(397	)	$	597

Other comprehensive income	$	820	$	(258	)	$	562	$	(231	)	$	81		$	(150	)	$	1,169		$	(418	)	$	751

The before tax amounts reclassified from accumulated other comprehensive loss related to our cash flow hedges are recorded to Interest expense, net of interest income.

Accumulated other comprehensive loss, net of tax, includes the following components:


	Foreign Currency Translation Adjustments			Net Unrealized Gains/(Losses) on Derivatives			Accumulated Other Comprehensive Loss
Balance, December 31, 2012	$	(805	)	$	(554	)	$	(1,359	)
Current period change		89			473			562

Balance, December 31, 2013	$	(716	)	$	(81	)	$	(797	)

- 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
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-Section 45
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+ Details

Employee Benefit and Deferred Compensation Plans	12 Months Ended
Employee Benefit and Deferred Compensation Plans	Dec. 31, 2013
Postemployment Benefits [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, 2013, 2012, and 2011 were $13.8 million, $12.0 million, and $11.1 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, 2013 and 2012 was $4.3 million and $4.4 million, respectively.

Equity Incentive Plans

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [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 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, 2013, approximately 750,173 shares remain available for issuance. It has been our practice to issue shares of common stock upon exercise of stock options and granting of restricted stock from authorized but unissued shares, except in limited circumstances when they are issued from treasury stock.

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. In the fourth quarter of 2013, the Compensation Committee amended certain share-based awards outstanding under our 2012 Plan and our 2004 Plan to provide for a retirement eligibility provision. Under this provision, eligible employees who have reached 62 years of age and have completed seven years of employment with the Company will continue vesting in their share-based awards after retirement, subject to certain conditions. This retirement eligibility provision will also apply to future awards granted to eligible employees under the 2012 Plan.

Total share-based compensation cost recognized for the years ended December 31, 2013, 2012, and 2011 was $18.3 million, $15.7 million, and $19.2 million, respectively, with related income tax benefits of $7.1 million, $6.0 million, and $7.0 million, respectively. As of December 31, 2013, 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 2.4 years.

In the second quarter of 2013, we identified a $1.1 million error in share-based compensation expense resulting from the use of the straight-line attribution method for performance awards with graded vesting features granted in prior periods. The $1.1 million pretax adjustment, which resulted in a $0.9 million increase in Direct costs and a $0.2 million increase in Selling, general and administrative expenses, with a corresponding $1.1 million increase in Additional paid-in capital, represents the cumulative error related to all prior period financial statements beginning with the first quarter of 2010 through the first quarter of 2013. After consideration of both quantitative and qualitative factors, we concluded that our previously issued annual and quarterly financial statements for the years 2010, 2011, and 2012 and the first quarter of 2013 were not materially misstated, and the effect of recognizing this adjustment during the second quarter of 2013 was not material for the period then ended and is not material for full year 2013 results.

Stock Options

During 2013, 2012, and 2011, the Company granted stock option awards to certain named executive officers. The exercise prices of stock options are equal to the fair value of a share of common stock on the date of grant. Subject to acceleration under certain conditions, the majority of our stock options vest annually over four years. All stock options have a ten-year contractual term.

The fair values of the options granted during 2013, 2012, and 2011 were calculated using the Black-Scholes option-pricing model using the following assumptions:


	2013	2012	2011
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	1.1%	1.2%	2.1% / 2.7%
Expected option life (in years)	6.25	6.25	6.25

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 2013, 2012, and 2011 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.

Stock option activity for the year ended December 31, 2013 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 December 31, 2012		246		$	22.49		6.4	$	2.7
Granted		37		$	39.19
Exercised		(41	)	$	4.85
Forfeited or expired		(5	)	$	29.89

Outstanding at December 31, 2013		237		$	27.95		6.2	$	8.2

Exercisable at December 31, 2013		162		$	24.20		5.1	$	6.2

The weighted average grant date fair value of stock options granted during the years ended December 31, 2013, 2012, and 2011 was $17.46, $17.09, and $12.52, respectively. The aggregate intrinsic value of options exercised during 2013, 2012, and 2011 was $1.7 million, $1.2 million, and $0.5 million, respectively.

Restricted Stock Awards

The grant date fair values of our restricted stock awards are measured pursuant to ASC Topic 718 and amortized into expense over the service period. Subject to acceleration under certain conditions, the majority of our restricted stock vests annually over four years.

Restricted stock activity for the year ended December 31, 2013 was as follows:


	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value (in dollars)
Nonvested restricted stock at December 31, 2012		820		$	32.95
Granted		379		$	39.76
Vested		(354	)	$	33.94
Forfeited		(88	)	$	36.10

Nonvested restricted stock at December 31, 2013		757		$	35.53

The aggregate fair value of restricted stock that vested during the years ended December 31, 2013, 2012, and 2011 was $14.3 million, $12.2 million, and $14.5 million, respectively. The weighted average grant date fair value per share of restricted stock granted during 2012 and 2011 was $37.46 and $27.09, respectively.

Performance-based Share Awards

During 2013, 2012, and 2011, the Company granted performance-based share awards to certain named executive officers and managing directors. 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. Subject to acceleration under certain conditions, the earned awards vest over a three-year service period. The grant date fair values of our performance-based share awards are measured pursuant to ASC Topic 718. Compensation cost is amortized into expense over the service period.

Performance-based stock activity for the year ended December 31, 2013 was as follows:


	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value (in dollars)
Nonvested performance-based stock at December 31, 2012		189		$	33.55
Granted		219		$	39.19
Vested		(72	)	$	29.22
Forfeited		(88	)	$	38.38

Nonvested performance-based stock at December 31, 2013		248		$	38.07

The aggregate fair value of performance-based stock that vested during the years ended December 31, 2013, 2012, and 2011 was $3.6 million, $2.9 million, and $0.7 million, respectively. The weighted average grant date fair value per share of performance-based stock granted during 2012 and 2011 was $38.18 and $27.10, respectively.

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

15. Income Taxes

The income tax expense for continuing operations for the years ended December 31, 2013, 2012, and 2011 consists of the following:


	Year ended December 31,
	2013			2012			2011
Current:
Federal	$	33,718		$	23,511		$	(9,428	)
State		6,358			5,033			(542	)
Foreign		27			59			(115	)

Total current		40,103			28,603			(10,085	)

Deferred:
Federal		6,181			878			27,972
State		900			289			3,513
Foreign		(8	)		(75	)		229

Total deferred		7,073			1,092			31,714

Income tax expense for continuing operations	$	47,176		$	29,695		$	21,629

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


	Year ended December 31,
	2013			2012			2011
U.S.	$	125,140		$	76,750		$	54,313
Foreign		(11,501	)		(11,102	)		(11,203	)

Total	$	113,639		$	65,648		$	43,110

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,
	2013			2012			2011
Percent of pretax income from continuing operations:
At U.S. statutory tax rate		35.0	%		35.0	%		35.0	%
State income taxes, net of federal benefit		4.3			5.4			6.6
Meals and entertainment		0.5			0.8			1.2
Valuation allowance		2.0			2.0			4.5
Disallowed executive compensation		—			0.3			0.7
Foreign source income		1.0			2.5			4.5
Tax credits / Section 199 Deduction		(0.8	)		—			(2.5	)
Other		(0.5	)		(0.8	)		0.2

Effective income tax expense rate for continuing operations		41.5	%		45.2	%		50.2	%

The effective tax rate for discontinued operations in 2013 was 39.3% based on a tax benefit of less than $0.1 million. The effective tax rate for discontinued operations in 2012 was 37.8% based on a tax expense of $0.3 million. The effective tax rate for discontinued operations in 2011 was 49.8% based on a tax benefit of $1.0 million.

Deferred tax assets for continuing operations at December 31, 2013 and 2012 consist of the following:


	December 31,
	2013			2012
Deferred tax assets:
Share-based compensation	$	6,206		$	6,337
Accrued payroll and other liabilities		10,922			9,215
Deferred lease incentives		5,470			3,381
Revenue recognition		2,675			3,219
Net operating loss carry forwards		5,813			4,354
Tax credits		1,002			611
Other		1,517			2,408

Total deferred tax assets		33,605			29,525
Valuation allowance		(5,746	)		(4,104	)

Net deferred tax assets		27,859			25,421

Deferred tax liabilities:
Prepaid expenses		(2,950	)		(4,174	)
Property and equipment		(2,622	)		(1,478	)
Intangibles and Goodwill		(25,523	)		(17,774	)
Other		(1,748	)		(1,754	)

Total deferred tax liabilities		(32,843	)		(25,180	)

Net deferred tax asset (liability) for continuing operations	$	(4,984	)	$	241

As of December 31, 2013 and 2012, we had valuation allowances of $5.7 million and $4.1 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 $28.5 million which carry forward indefinitely and state net operating loss carry forwards of $2.6 million which will expire between 2025 and 2031. The Company also has federal and state tax credit carry forwards of $1.0 million which expire in 2021 and 2018, respectively.

In accordance with 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, 2011	$	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
Additions based on tax positions related to the current year		—
Additions based on tax positions related to the prior years		40
Decrease based on tax positions related to the prior year		(51	)
Decrease based on settlements with taxing authorities		(19	)

Balance at December 31, 2013	$	411

Of the $0.4 million of unrecognized tax benefits at December 31, 2013, $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, 2013 and 2012, 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 through 2011. Tax years 2009 through 2012 are subject to future examinations by state and local tax authorities. The Company is currently under audit by Quebec tax authorities. Our foreign income tax filings are subject to future examinations by the local foreign tax authorities for tax years 2007 through 2012.

Commitments, Contingencies and Guarantees

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [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 expenses 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, 2013, 2012, and 2011 was $13.3 million, $16.8 million, and $14.9 million, respectively. Future minimum rental commitments under non-cancelable leases and sublease income as of December 31, 2013, are as follows:


	Capital Lease Obligations		Operating Lease Obligations		Sublease Income
2014	$	84	$	13,157	$	4,138
2015		49		14,467		3,665
2016		—		13,298		1,933
2017		—		9,369		—
2018		—		7,426		—
Thereafter		—		26,774		—

Total	$	133	$	84,491	$	9,736

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 tamaction 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, the 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 seeking to recover an unspecified amount of civil penalties. On March 8, 2013, the Court granted Huron’s motion for summary judgment and dismissed the relator’s second amended complaint in its entirety with prejudice. As a result, during the third quarter of 2013, we reversed the charge of $1.2 million relating to settlement discussions which we had recorded in 2012. The relator filed an appeal on April 2, 2013. On April 8, 2013, Huron filed an appeal of an earlier denial of a motion to dismiss filed by Huron which argued that the relator’s action was barred because, under the FCA jurisdictional bar, the action was based on publicly disclosed information and the relator cannot qualify as an original source. We continue to believe that the claims are without merit and intend to vigorously defend ourselves in this matter.

Tamalluk Business Development LLC v. Huron Consulting Services LLC (Abu Dhabi Court of First Instance)

On August 22, 2013, we learned that Tamalluk Business Development LLC, who was Huron’s agent in Abu Dhabi, and its principal, Mubarak Ahmad Bin Hamouda Al Dhaheri, filed a claim against Huron Consulting Services LLC in the Abu Dhabi Court of First Instance. The lawsuit alleges that under the agency agreement, Tamalluk was entitled to a commission on certain amounts that Huron collected from Abu Dhabi clients, and that Huron breached the agreement with Tamalluk and caused damages by declining to enter into a client engagement in Abu Dhabi and subsequently terminating the agency agreement with Tamalluk. Claimants allege they are entitled to $50 million for damage to reputation and defamation and another $50 million for breach of contract. Huron submitted its written response on September 25, 2013. The response states that Huron had the right to terminate the agency agreement with Tamalluk, and Huron had the sole discretion whether to accept or reject an engagement. Huron also filed a counterclaim on October 10, 2013 seeking a judicial order to permit the cancellation of Huron’s commercial license to allow Huron to cease doing business in Abu Dhabi. On December 17, 2013, the Abu Dhabi court ruled in Huron’s favor on all claims and held that Huron permissibly terminated the contract with Tamalluk, and Huron does not owe Tamalluk any compensation related to breach of contract or defamation/damage to reputation. In addition, the court terminated the Local Sponsorship Agreement as requested by Huron in its counterclaims. On January 16, 2014, Tamalluk appealed the ruling in Huron’s favor. We continue to believe the claims are without merit and will vigorously defend ourselves in this matter.

Other Litigation Gain

During the third quarter of 2013, we reached a settlement agreement to resolve a lawsuit brought by Huron, resulting in a gain of $5.3 million being recorded. We collected $2.6 million of the settlement amount during the fourth quarter of 2013, and received the remaining amount in January 2014. As of December 31, 2013, the second settlement payment of $2.7 million is recorded as a receivable in Prepaid expenses and other current assets.

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 $4.9 million and $5.1 million were outstanding at December 31, 2013 and December 31, 2012, respectively, to support certain office lease obligations as well as Middle East performance and bid bonds.

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, 2013

Segment Reporting [Abstract]

Segment Information

17. Segment Information

Segments are defined by ASC Topic 280, “Segment Reporting,” as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for 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. In the first quarter of 2013, the Company reorganized its internal financial reporting structure. Under the new structure, the Company began reporting information as five operating segments: Huron Healthcare; Huron Legal; Huron Education and Life Sciences; Huron Financial; and All Other. Our chief operating decision maker manages the business under these five operating segments.

Under this new internal financial reporting structure, the former Health and Education Consulting segment became 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 is now referred to as Huron Legal and the Financial Consulting segment is now referred to as Huron Financial. The structure of the Legal Consulting and Financial Consulting segments did not change. In addition, certain immaterial practices which were historically part of our Health and Education Consulting segment were combined and disclosed in our All Other segment. While our consolidated results have not been impacted, we have restated our historical segment information for consistent presentation.

•	Huron Healthcare

Our Huron Healthcare segment provides consulting services to national and regional hospitals and integrated health systems, academic medical centers, community hospitals, and physician practices. This segment provides consulting services related to hospital or healthcare organization performance improvement, revenue cycle improvement, clinical quality and care variation, labor productivity, non-labor cost management, information technology, patient flow improvement, and physician practice management.

•	Huron Legal

Our Huron Legal segment provides advisory and business services to assist law departments of major global corporations and law firms with their cost and risk effectiveness, organizational design and development, and operational efficiency. These results-driven services add value to organizations by helping reduce the amounts spent 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.

•	Huron Education and Life Sciences

Our Huron Education and Life Sciences segment provides management consulting services and software solutions to the higher education, academic medical center, and pharmaceutical and medical device industries, as well as law firms and others that do business with these industries. We develop and implement performance improvement, technology, and research enterprise solutions to help clients address challenges relating to financial management, strategy, operational and organizational effectiveness, research administration, and regulatory compliance. Our technology consulting services and solutions extend beyond the higher education, academic medical center, and pharmaceutical and medical device industries.

•	Huron Financial

Our Huron Financial segment provides financial advisory, interim management, operational improvement, capital advisory, and valuation services. We assist clients in a broad range of industries and across the spectrum from healthy, well-capitalized companies to organizations in transition, creditors, owners, investors, and other key constituents in connection with out-of-court restructurings and bankruptcy proceedings. Our consultants provide senior level involvement and extensive industry experience to drive results. Our experienced leadership, management depth and flexible staffing model allow us to efficiently lead projects ranging from middle market to large company assignments. We draw on career experience gathered from operations, lending, investment banking, portfolio and asset management, public accounting, and management consulting to provide practical business solutions. Effective January 1, 2014, the Huron Financial segment name was changed to Huron Business Advisory.

•

All Other

Our All Other segment consists of any lines of business not managed by our other four operating segments. These businesses include our public sector consulting practice and our foreign healthcare and strategic consulting operations based in the Middle East.

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.

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 because our international operations are immaterial.


	Year ended December 31,
	2013			2012			2011
Huron Healthcare:
Revenues	$	358,766		$	288,762		$	280,384
Operating income	$	141,870		$	110,864		$	105,995
Segment operating income as a percentage of segment revenues		39.5	%		38.4	%		37.8	%
Huron Legal:
Revenues	$	182,394		$	184,918		$	172,355
Operating income	$	41,964		$	44,317		$	43,213
Segment operating income as a percentage of segment revenues		23.0	%		24.0	%		25.1	%
Huron Education and Life Sciences:
Revenues	$	148,304		$	129,427		$	115,328
Operating income	$	35,898		$	38,283		$	33,051
Segment operating income as a percentage of segment revenues		24.2	%		29.6	%		28.7	%
Huron Financial:
Revenues	$	29,974		$	22,019		$	34,911
Operating income	$	7,279		$	1,888		$	9,928
Segment operating income as a percentage of segment revenues		24.3	%		8.6	%		28.4	%
All Other:
Revenues	$	1,084		$	835		$	3,336
Operating loss	$	(1,256	)	$	(2,285	)	$	(6,222	)
Segment operating loss as a percentage of segment revenues		N/M			N/M			N/M
Total Company:
Revenues	$	720,522		$	625,961		$	606,314
Reimbursable expenses		67,267			55,764			51,580

Total revenues and reimbursable expenses	$	787,789		$	681,725		$	657,894

Statements of Earnings reconciliation:
Segment operating income	$	225,755		$	193,067		$	185,965
Items not allocated at the segment level:
Other operating expenses and gains		85,340			88,012			90,021
Depreciation and amortization expense		20,510			18,529			18,524
Goodwill impairment charge ⁽¹⁾		—			13,083			21,973
Other expense, net		6,266			7,795			12,337

Income from continuing operations before income tax expense	$	113,639		$	65,648		$	43,110

N/M – Not Meaningful

(1)	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.


	December 31, 2013		December 31, 2012
Segment Assets:
Huron Healthcare	$	95,900	$	60,288
Huron Legal		42,190		51,594
Huron Education and Life Sciences		29,364		31,129
Huron Financial		11,228		1,462
All Other		257		50
Unallocated assets ⁽¹⁾		706,661		643,377

Total assets	$	885,600	$	787,900

(1)	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, 2013, 2012, and 2011, 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, 2013, 2012, and 2011. At December 31, 2013, one Huron Healthcare client’s total receivables and unbilled services balance represented 14% of our total receivables and unbilled services balance. No other client’s total receivables and unbilled services represented greater than 10% of our total receivables and unbilled services balance. At December 31, 2012, 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
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-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
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-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
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-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
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-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
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-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-SubTopic 10
-Section 50
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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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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-Section 50
-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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Reference 12: 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=d3e8864-108599

Reference 13: 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=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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+ Details

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

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, 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
Year ended December 31, 2013:
Allowances for doubtful accounts and unbilled services	$	7,042		44,123		39,258	$	11,907
Valuation allowance for deferred tax assets	$	4,104		1,642		—	$	5,746

(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, which were not material in any period presented.

Selected Quarterly Financial Data (unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data (unaudited)

19. Selected Quarterly Financial Data (unaudited)


	Quarter Ended
2013	Mar. 31			Jun. 30			Sep. 30		Dec. 31
Revenues	$	164,036		$	170,407		$	174,735	$	211,344
Reimbursable expenses		15,336			18,123			17,542		16,266
Total revenues and reimbursable expenses		179,372			188,530			192,277		227,610
Gross profit		57,235			66,869			67,984		81,751
Operating income		21,343			30,549			31,119		36,894
Net income from continuing operations		11,369			15,814			17,161		22,119
Income (loss) from discontinued operations, net of tax		(32	)		(9	)		10		1
Net income		11,337			15,805			17,171		22,120
Net earnings per basic share:
Net income from continuing operations	$	0.51		$	0.71		$	0.77	$	0.99
Income from discontinued operations, net of tax		—			—			—		—
Net income	$	0.51		$	0.71		$	0.77	$	0.99
Net earnings per diluted share:
Net income from continuing operations	$	0.51		$	0.69		$	0.75	$	0.96
Income (loss) from discontinued operations, net of tax		(0.01	)		—			—		—
Net income	$	0.50		$	0.69		$	0.75	$	0.96
Weighted average shares used in calculating earnings per share:
Basic		22,139			22,351			22,386		22,409
Diluted		22,487			22,760			22,873		22,973

	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

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events	20. Subsequent Events Effective January 1, 2014, we completed our acquisition of the assets of The Frankel Group Associates, LLC (“The Frankel Group”), a life sciences consulting firm. Under the terms of the asset purchase agreement, the Company acquired substantially all of the assets and assumed certain liabilities of The Frankel Group. The results of operations of The Frankel Group will be included within the Huron Education and Life Sciences segment.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

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, 2013 and 2012, and the results of operations and cash flows for the years ended December 31, 2013, 2012 and 2011.

Certain amounts reported in the previous years have been reclassified to conform to the 2013 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.

During the fourth quarter of 2013, we identified that accrued capital expenditures were incorrectly classified as Purchases of property and equipment, net within in the investing activities section of the Consolidated Statements of Cash Flows. The Consolidated Statements of Cash Flows presented herein have been revised to reflect the correction of this error. The results of this correction were a (decrease) increase in net cash used in investing activities of $(3.2) million and $0.8 million in 2012 and 2011, respectively, with offsetting adjustments recorded to net cash provided by operating activities during the same periods. This classification error is not considered material for the years ended December 31, 2011, 2012, and 2013 or the quarters ended March 31, 2013, June 30, 2013, and September 30, 2013.

In recent years, we have undertaken several separate initiatives to divest certain practices within the Huron Financial 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. As a result of these actions, the operating results of the divested practices 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 ASC 605, revenue is recognized when persuasive evidence of an arrangement exists, the related services are provided, the price is fixed or determinable, and collectability is reasonably assured. We generate the majority of our revenues from providing professional services under four types of billing arrangements: time-and-expense, fixed-fee (including software license revenue), performance-based, and support and maintenance for the software we deploy.

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 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 work completed to-date versus our estimates of 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 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 ASC 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 ASC 605.

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 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 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 age of receivables and unbilled services. 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 to 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

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 $2.2 million and $0.9 million at December 31, 2013 and 2012, respectively. During the year ended December 31, 2013, we amortized $0.2 million of capitalized software development costs. We did not amortize any of the capitalized software development costs in 2012 or 2011 as the products were 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 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 2013, 2012 or 2011.

Intangible Assets Other Than Goodwill

Intangible Assets Other Than Goodwill

We account for intangible assets in accordance with 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 2013 or 2012.

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 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 Huron Healthcare, Huron Legal, Huron Education and Life Sciences, Huron Financial and All Other segments based on the definition of a reporting unit as an operating segment or one level below an operating segment that constitutes a reporting unit. We did not identify any components of the operating segments that meet the definition of a reporting unit. Impairment exists when the carrying amount of goodwill exceeds its implied fair value, resulting in an impairment charge for the excess. During the fourth quarter of 2011, we adopted the provisions of Accounting Standards Update (“ASU”) No. 2011-08, which allows us to assess qualitative factors for some or all of our reporting units to determine whether it is more likely than not (that is, likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount, including goodwill. Alternatively, we may bypass this qualitative assessment for some or all of our reporting units and perform the two-step quantitative goodwill impairment test.

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

Pursuant to our policy, we performed the annual goodwill impairment test as of November 30, 2013 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, 2013 that would indicate goodwill may have become impaired since our annual impairment test. Based on our evaluation as of December 31, 2013, we determined that no indications of impairment have arisen since our annual goodwill impairment test.

Pursuant to our policy and in accordance with ASC Topic 350, “Intangibles – Goodwill and Other,” we performed our annual goodwill impairment test as of November 30, 2013 on our four reporting units that carry a goodwill balance: Huron Healthcare, Huron Legal, Huron Education and Life Sciences and Huron Financial. For the Huron Healthcare, Huron Legal, and Huron Education and Life Sciences reporting units, we qualitatively assessed whether it is more likely than not that the respective fair values of these reporting units are less than their carrying amounts, including goodwill. Based on that assessment, we determined that it is more likely than not that the fair values of these three reporting units exceed their respective carrying values. As such, performing the first step of the two-step impairment test for these reporting units was unnecessary.

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 $12.4 million and $6.9 million at December 31, 2013 and 2012, 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 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 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 either the graded vesting attribution method or the straight-line attribution method, as appropriate, over the requisite service period, net of our estimated amount of expected forfeitures.

In the second quarter of 2013, we identified a $1.1 million error in share-based compensation expense resulting from the use of the straight-line attribution method for performance awards with graded vesting features granted in prior periods. The $1.1 million pretax adjustment, which resulted in a $0.9 million increase in Direct costs and a $0.2 million increase in Selling, general and administrative expenses, with a corresponding $1.1 million increase in Additional paid-in capital, represented the cumulative error related to all prior period financial statements beginning with the first quarter of 2010 through the first quarter of 2013. After consideration of both quantitative and qualitative factors, we concluded that our previously issued annual and quarterly financial statements for the years 2010, 2011, and 2012 and the first quarter of 2013 were not materially misstated, and the effect of recognizing this adjustment during the second quarter of 2013 was not material for the period then ended and is not material for full year 2013 results.

Sponsorship and Advertising Costs

Sponsorship and Advertising Costs

Sponsorship and advertising costs are expensed as incurred. Such expenses for 2013, 2012, and 2011 totaled $6.6 million, $6.1 million, and $6.2 million, respectively, and are a component of Selling, general and administrative expenses on our consolidated statement of earnings.

Debt Issuance Costs

Debt Issuance Costs

We amortize the costs we incur to obtain debt financing over the contractual life of the related debt using the effective interest method for non-revolving debt and the straight-line method for revolving debt. The amortization expense is included in Interest expense, net of interest income in our statements of earnings. Unamortized debt issuance costs are included as a component of Prepaid expenses and other current assets and Other non-current assets.

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 2013 and 2011, and immaterial foreign currency transaction gains in 2012.

Segment Reporting

Segment Reporting

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 ASC Topic 280 as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for 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 five operating segments, which are reportable segments: Huron Healthcare, Huron Education and Life Sciences, Huron Legal, Huron Financial, and All Other.

New Accounting Pronouncements

New Accounting Pronouncements

In July 2013, the FASB issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. This guidance requires that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, be presented in the financial statements as either a reduction to a deferred tax asset or separately as a liability depending on the existence, availability and/or use of an operating loss carryforward, a similar tax loss, or a tax credit carryforward. This guidance will be effective for the Company beginning in the first quarter of 2014. We do not expect the adoption of ASU 2013-11 to impact our consolidated financial statements.

In March 2013, the FASB issued ASU No. 2013-05, Parent’s Accounting for the Cumulative Translation Adjustment Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or of an Investment in a Foreign Entity, which amends current accounting guidance on foreign currency matters. This guidance requires that the entire amount of a cumulative translation adjustment related to an entity’s investment in a foreign entity should be released when there has been a: (i) sale of a subsidiary or group of net assets within a foreign entity and the sale represents the substantially complete liquidation of the investment in the foreign entity, (ii) loss of a controlling financial interest in an investment in a foreign entity, and (iii) step acquisition for a foreign entity. This guidance will be effective for the Company beginning in the first quarter of 2014. We do not expect the adoption to have a material impact on our consolidated financial statements.

In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which amends current accounting guidance on comprehensive income. The guidance requires an entity to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income if the amount is reclassified to net income in its entirety in the same reporting period. For other amounts not required to be reclassified in their entirety to net income in the same reporting period, a cross reference to other disclosures that provide additional detail about the reclassification amounts is required. The Company adopted this guidance effective January 1, 2013. The guidance required a change in disclosure only and did not have any effect on the Company’s consolidated financial statements.

Derivatives and Hedging

Derivative Instruments and Hedging Activity

Fair Value Measurements and Disclosures


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

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

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

Equity Incentive Plans

Restricted Stock Awards

Performance-based Share Awards

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Summarized Operating Results of Discontinued Operations

Summarized operating results of discontinued operations are presented in the following table (amounts in thousands):


	Year ended December 31,
	2013			2012		2011
Revenues	$	64		$	598	$	22,824
Income (loss) from discontinued operations before income tax expense ⁽¹⁾	$	(49	)	$	764	$	(1,915	)
Net income (loss) from discontinued operations	$	(30	)	$	475	$	(962	)

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

- 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, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Changes in Carrying Amount of Goodwill

The table below sets forth the changes in the carrying amount of goodwill by segment for the years ended December 31, 2013 and 2012.


	Health and Education Consulting			Huron Healthcare		Huron Legal		Huron Education and Life Sciences			Huron Financial			Total
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
Goodwill reallocation ⁽²⁾		(1,000	)		—		—		—			1,000			—
Foreign currency translation		—			—		414		—			—			414
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

Goodwill reallocation		(450,481	)		355,880		—		94,601			—			—
Total new alignment as of January 1, 2013	$	—		$	355,880	$	52,947	$	94,601		$	16,094		$	519,522
Goodwill recorded in connection with business combinations		—			—		—		17,085			—			17,085
Foreign currency translation		—			—		212		(182	)		—			30

Balance as of December 31, 2013:
Goodwill		—			355,880		53,159		111,504			159,077			679,620
Accumulated impairment losses		—			—		—		—			(142,983	)		(142,983	)

Goodwill, net as of December 31, 2013	$	—		$	355,880	$	53,159	$	111,504		$	16,094		$	536,637

(1)

(2)

Intangible Assets

Intangible assets as of December 31, 2013 and 2012 consisted of the following:


		December 31, 2013				December 31, 2012
	Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer contracts	1	$	689	$	226	$	—	$	—
Customer relationships	2 to 13		31,946		14,814		24,738		10,268
Non-competition agreements	1 to 6		5,480		3,655		4,684		3,067
Trade names	1 to 8		120		24		150		8
Technology and software	5		4,041		2,559		4,041		1,751
Document reviewer database	3		450		270		450		90
License	2		50		6		—		—

Total		$	42,776	$	21,554	$	34,063	$	15,184

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment at December 31, 2013 and 2012 are detailed below:


	December 31,
	2013			2012
Computers, related equipment, and software	$	69,979		$	54,575
Leasehold improvements		39,343			36,388
Furniture and fixtures		19,442			18,946
Assets under capital lease		1,022			877
Assets under construction		612			—

Property and equipment		130,398			110,786
Accumulated depreciation and amortization		(91,656	)		(76,981	)

Property and equipment, net	$	38,742		$	33,805

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share

Earnings per share under the basic and diluted computations are as follows:


	Year ended December 31,
	2013			2012		2011
Net income from continuing operations	$	66,463		$	35,953	$	21,481
Income (loss) from discontinued operations, net of tax		(30	)		475		(962	)

Net income	$	66,433		$	36,428	$	20,519

Weighted average common shares outstanding—basic		22,322			21,905		21,324
Weighted average common stock equivalents		455			380		352

Weighted average common shares outstanding—diluted		22,777			22,285		21,676

Net earnings per basic share:
Net income from continuing operations	$	2.98		$	1.64	$	1.01
Income (loss) from discontinued operations, net of tax		—			0.02		(0.05	)

Net income	$	2.98		$	1.66	$	0.96

Net earnings per diluted share:
Net income from continuing operations	$	2.92		$	1.61	$	0.99
Income (loss) from discontinued operations, net of tax		—			0.02		(0.04	)

Net income	$	2.92		$	1.63	$	0.95

Derivative Instruments and Hedging Activity (Tables)

12 Months Ended

Dec. 31, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Fair Value Interest Rate Swaps Designated as Cash Flow Hedging Instruments

The table below sets forth additional information relating to these interest rate swaps designated as cash flow hedging instruments as of December 31, 2013 and December 31, 2012.


	Fair Value (Derivative Asset and Liability)
Balance Sheet Location	December 31, 2013		December 31, 2012
Other non-current assets	$	752	$	—
Accrued expenses	$	765	$	493
Deferred compensation and other liabilities	$	140	$	439

Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Financial Assets and Liabilities Measured at Fair Value on Recurring Basis

The table below sets forth the fair value hierarchy for our remaining financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2013 and December 31, 2012.


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
December 31, 2013
Assets:
Promissory note	$	—	$	—	$	2,726	$	2,726
Interest rate swaps		—		430		—		430

Total assets	$	—	$	430	$	2,726	$	3,156


Liabilities:
Interest rate swaps	$	—	$	583	$	—	$	583
Deferred acquisition payments		—		—		5,177		5,177

Total liabilities	$	—	$	583	$	5,177	$	5,760


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

Other Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Components of Other Comprehensive Income, Net of Tax

The table below sets forth the components of other comprehensive income for the years ended December 31, 2013, 2012, and 2011.


	Year Ended December 31,
	2013							2012									2011
	Before Taxes		Tax (Expense) Benefit			Net of Taxes		Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes			Tax (Expense) Benefit			Net of Taxes
Other comprehensive income (loss):
Foreign currency translation adjustment	$	41	$	48		$	89	$	235		$	(106	)	$	129		$	175		$	(21	)	$	154
Unrealized gain (loss) on cash flow hedges:
Change in fair value	$	222	$	(83	)	$	139	$	(1,133	)	$	454		$	(679	)	$	(507	)	$	203		$	(304	)
Reclassification adjustments into earnings		557		(223	)		334		667			(267	)		400			1,501			(600	)		901

Net unrealized gain (loss)	$	779	$	(306	)	$	473	$	(466	)	$	187		$	(279	)	$	994		$	(397	)	$	597

Other comprehensive income	$	820	$	(258	)	$	562	$	(231	)	$	81		$	(150	)	$	1,169		$	(418	)	$	751

Components of Accumulated Other Comprehensive Loss, Net of Tax

Accumulated other comprehensive loss, net of tax, includes the following components:


	Foreign Currency Translation Adjustments			Net Unrealized Gains/(Losses) on Derivatives			Accumulated Other Comprehensive Loss
Balance, December 31, 2012	$	(805	)	$	(554	)	$	(1,359	)
Current period change		89			473			562

Balance, December 31, 2013	$	(716	)	$	(81	)	$	(797	)

Equity Incentive Plans (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Fair Values of Options Granted

The fair values of the options granted during 2013, 2012, and 2011 were calculated using the Black-Scholes option-pricing model using the following assumptions:


	2013	2012	2011
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	1.1%	1.2%	2.1% / 2.7%
Expected option life (in years)	6.25	6.25	6.25

Schedule of Stock Option Activity

Stock option activity for the year ended December 31, 2013 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 December 31, 2012		246		$	22.49		6.4	$	2.7
Granted		37		$	39.19
Exercised		(41	)	$	4.85
Forfeited or expired		(5	)	$	29.89

Outstanding at December 31, 2013		237		$	27.95		6.2	$	8.2

Exercisable at December 31, 2013		162		$	24.20		5.1	$	6.2

Schedule of Restricted Stock Activity

Restricted stock activity for the year ended December 31, 2013 was as follows:


	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value (in dollars)
Nonvested restricted stock at December 31, 2012		820		$	32.95
Granted		379		$	39.76
Vested		(354	)	$	33.94
Forfeited		(88	)	$	36.10

Nonvested restricted stock at December 31, 2013		757		$	35.53

Schedule of Performance-Based Stock Activity

Performance-based stock activity for the year ended December 31, 2013 was as follows:


	Number of Shares (in thousands)			Weighted Average Grant Date Fair Value (in dollars)
Nonvested performance-based stock at December 31, 2012		189		$	33.55
Granted		219		$	39.19
Vested		(72	)	$	29.22
Forfeited		(88	)	$	38.38

Nonvested performance-based stock at December 31, 2013		248		$	38.07

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Tax Expense for Continuing Operations

The income tax expense for continuing operations for the years ended December 31, 2013, 2012, and 2011 consists of the following:


	Year ended December 31,
	2013			2012			2011
Current:
Federal	$	33,718		$	23,511		$	(9,428	)
State		6,358			5,033			(542	)
Foreign		27			59			(115	)

Total current		40,103			28,603			(10,085	)

Deferred:
Federal		6,181			878			27,972
State		900			289			3,513
Foreign		(8	)		(75	)		229

Total deferred		7,073			1,092			31,714

Income tax expense for continuing operations	$	47,176		$	29,695		$	21,629

Components of Income From Continuing Operations Before Income Tax Expense

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


	Year ended December 31,
	2013			2012			2011
U.S.	$	125,140		$	76,750		$	54,313
Foreign		(11,501	)		(11,102	)		(11,203	)

Total	$	113,639		$	65,648		$	43,110

Reconciliation of Statutory Income Tax Rate to Our Effective Tax Rate for Continuing Operations

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,
	2013			2012			2011
Percent of pretax income from continuing operations:
At U.S. statutory tax rate		35.0	%		35.0	%		35.0	%
State income taxes, net of federal benefit		4.3			5.4			6.6
Meals and entertainment		0.5			0.8			1.2
Valuation allowance		2.0			2.0			4.5
Disallowed executive compensation		—			0.3			0.7
Foreign source income		1.0			2.5			4.5
Tax credits / Section 199 Deduction		(0.8	)		—			(2.5	)
Other		(0.5	)		(0.8	)		0.2

Effective income tax expense rate for continuing operations		41.5	%		45.2	%		50.2	%

Net Deferred Tax Assets for Continuing Operations

Deferred tax assets for continuing operations at December 31, 2013 and 2012 consist of the following:


	December 31,
	2013			2012
Deferred tax assets:
Share-based compensation	$	6,206		$	6,337
Accrued payroll and other liabilities		10,922			9,215
Deferred lease incentives		5,470			3,381
Revenue recognition		2,675			3,219
Net operating loss carry forwards		5,813			4,354
Tax credits		1,002			611
Other		1,517			2,408

Total deferred tax assets		33,605			29,525
Valuation allowance		(5,746	)		(4,104	)

Net deferred tax assets		27,859			25,421

Deferred tax liabilities:
Prepaid expenses		(2,950	)		(4,174	)
Property and equipment		(2,622	)		(1,478	)
Intangibles and Goodwill		(25,523	)		(17,774	)
Other		(1,748	)		(1,754	)

Total deferred tax liabilities		(32,843	)		(25,180	)

Net deferred tax asset (liability) for continuing operations	$	(4,984	)	$	241

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

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


Balance at January 1, 2011	$	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
Additions based on tax positions related to the current year		—
Additions based on tax positions related to the prior years		40
Decrease based on tax positions related to the prior year		(51	)
Decrease based on settlements with taxing authorities		(19	)

Balance at December 31, 2013	$	411

Commitments, Contingencies and Guarantees (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Future Minimum Rental Commitments Under Non-Cancelable Leases and Sublease Income

Future minimum rental commitments under non-cancelable leases and sublease income as of December 31, 2013, are as follows:


	Capital Lease Obligations		Operating Lease Obligations		Sublease Income
2014	$	84	$	13,157	$	4,138
2015		49		14,467		3,665
2016		—		13,298		1,933
2017		—		9,369		—
2018		—		7,426		—
Thereafter		—		26,774		—

Total	$	133	$	84,491	$	9,736

Segment Information (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Components of Segment Information


	Year ended December 31,
	2013			2012			2011
Huron Healthcare:
Revenues	$	358,766		$	288,762		$	280,384
Operating income	$	141,870		$	110,864		$	105,995
Segment operating income as a percentage of segment revenues		39.5	%		38.4	%		37.8	%
Huron Legal:
Revenues	$	182,394		$	184,918		$	172,355
Operating income	$	41,964		$	44,317		$	43,213
Segment operating income as a percentage of segment revenues		23.0	%		24.0	%		25.1	%
Huron Education and Life Sciences:
Revenues	$	148,304		$	129,427		$	115,328
Operating income	$	35,898		$	38,283		$	33,051
Segment operating income as a percentage of segment revenues		24.2	%		29.6	%		28.7	%
Huron Financial:
Revenues	$	29,974		$	22,019		$	34,911
Operating income	$	7,279		$	1,888		$	9,928
Segment operating income as a percentage of segment revenues		24.3	%		8.6	%		28.4	%
All Other:
Revenues	$	1,084		$	835		$	3,336
Operating loss	$	(1,256	)	$	(2,285	)	$	(6,222	)
Segment operating loss as a percentage of segment revenues		N/M			N/M			N/M
Total Company:
Revenues	$	720,522		$	625,961		$	606,314
Reimbursable expenses		67,267			55,764			51,580

Total revenues and reimbursable expenses	$	787,789		$	681,725		$	657,894

Statements of Earnings reconciliation:
Segment operating income	$	225,755		$	193,067		$	185,965
Items not allocated at the segment level:
Other operating expenses and gains		85,340			88,012			90,021
Depreciation and amortization expense		20,510			18,529			18,524
Goodwill impairment charge ⁽¹⁾		—			13,083			21,973
Other expense, net		6,266			7,795			12,337

Income from continuing operations before income tax expense	$	113,639		$	65,648		$	43,110

Segment Assets

December 31, 2013			December 31, 2012
Segment Assets:
Huron Healthcare	$	95,900		$	60,288
Huron Legal		42,190			51,594
Huron Education and Life Sciences		29,364			31,129
Huron Financial		11,228			1,462
All Other		257			50
Unallocated assets ⁽¹⁾		706,661			643,377

Total assets	$	885,600		$	787,900

(1)	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.

Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

Summary of Allowances for Doubtful Accounts and Unbilled Services and Valuation Allowance for Deferred Tax Assets

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, 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
Year ended December 31, 2013:
Allowances for doubtful accounts and unbilled services	$	7,042		44,123		39,258	$	11,907
Valuation allowance for deferred tax assets	$	4,104		1,642		—	$	5,746

(1)

Selected Quarterly Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data


Quarter Ended
2013	Mar. 31			Jun. 30			Sep. 30		Dec. 31
Revenues	$	164,036		$	170,407		$	174,735	$	211,344
Reimbursable expenses		15,336			18,123			17,542		16,266
Total revenues and reimbursable expenses		179,372			188,530			192,277		227,610
Gross profit		57,235			66,869			67,984		81,751
Operating income		21,343			30,549			31,119		36,894
Net income from continuing operations		11,369			15,814			17,161		22,119
Income (loss) from discontinued operations, net of tax		(32	)		(9	)		10		1
Net income		11,337			15,805			17,171		22,120
Net earnings per basic share:
Net income from continuing operations	$	0.51		$	0.71		$	0.77	$	0.99
Income from discontinued operations, net of tax		—			—			—		—
Net income	$	0.51		$	0.71		$	0.77	$	0.99
Net earnings per diluted share:
Net income from continuing operations	$	0.51		$	0.69		$	0.75	$	0.96
Income (loss) from discontinued operations, net of tax		(0.01	)		—			—		—
Net income	$	0.50		$	0.69		$	0.75	$	0.96
Weighted average shares used in calculating earnings per share:
Basic		22,139			22,351			22,386		22,409
Diluted		22,487			22,760			22,873		22,973

	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

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	3 Months Ended				12 Months Ended
	Jun. 30, 2013 USD ($)	Mar. 31, 2013 Segment	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Dec. 31, 2013 USD ($) Segment Billing	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of billing arrangements for revenue recognition \| Billing					4
Unamortized capitalized software development costs					$ 2,200	$ 900
Amortized capitalized software development costs					200
Impairment charges for long-lived assets					0	0	$ 0
Impairment charge relating to intangible assets					0	0	600
Goodwill impairment charges						13,083	21,973
Deferred lease incentives					12,355	6,936
Sponsorship and advertising costs					$ 6,600	6,100	6,200
Number of operating segments \| Segment					5
Share-Based Compensation [Member]
Summary Of Significant Accounting Policies [Line Items]
Error and impact in current financial statements	$ 1,100
Share-Based Compensation [Member] \| Additional Paid-in Capital [Member]
Summary Of Significant Accounting Policies [Line Items]
Error and impact in current financial statements	1,100
Share-Based Compensation [Member] \| Direct Costs [Member]
Summary Of Significant Accounting Policies [Line Items]
Error and impact in current financial statements	900
Share-Based Compensation [Member] \| Selling, General and Administrative Expense [Member]
Summary Of Significant Accounting Policies [Line Items]
Error and impact in current financial statements	$ 200
Furniture and fixtures [Member]
Summary Of Significant Accounting Policies [Line Items]
Depreciated over an estimated useful life					P5Y
Restatement Adjustment [Member]
Summary Of Significant Accounting Policies [Line Items]
Impact of cash flow classification error on investing and operating activities						$ (3,200)	800
Financial Consulting [Member]
Summary Of Significant Accounting Policies [Line Items]
Goodwill impairment charges			$ 13,083	$ 21,973
Health and Education Consulting [Member]
Summary Of Significant Accounting Policies [Line Items]
Impairment charge relating to intangible assets							$ 600
Number of operating segments \| Segment		2
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Cash and Cash Equivalents maturity period					3 months
Maximum [Member] \| Computer Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Depreciated over an estimated useful life					P4Y
Minimum [Member] \| Computer Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Depreciated over an estimated useful life					P2Y

Discontinued Operations - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2011 USD ($)
Accounting Advisory [Member]
Discontinued Operations [Line Items]
Gain (Loss) on sale of discontinued operation	$ (1.9)

Discontinued Operations - Summarized Operating Results of Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Discontinued Operations And Disposal Groups [Abstract]
Revenues									$ 64	$ 598	$ 22,824
Income (loss) from discontinued operations before income tax expense									(49)	764	(1,915)
Net income (loss) from discontinued operations	$ 1	$ 10	$ (9)	$ (32)	$ (43)	$ 47	$ 202	$ 269	$ (30)	$ 475	$ (962)

Discontinued Operations - Summarized Operating Results of Discontinued Operations (Parenthetical) (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2011 USD ($)
Discontinued Operations And Disposal Groups [Abstract]
Impairment charge on goodwill	$ 1,900

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill [Line Items]
Goodwill, net beginning balance	$ 519,522	$ 512,185
Goodwill recorded in connection with business combinations	17,085	19,905
Additional purchase price subsequently recorded for business combinations		101
Total new alignment as of January 1, 2013	519,522
Foreign currency translation	30	414
Impairment charge		(13,083)	$ (21,973)
Goodwill	679,620	662,505	642,085
Accumulated impairment losses	(142,983)	(142,983)	(129,900)
Goodwill, net ending balance	536,637	519,522	512,185
Huron Healthcare [Member]
Goodwill [Line Items]
Goodwill, net beginning balance
Goodwill reallocation	355,880
Total new alignment as of January 1, 2013	355,880
Goodwill	355,880
Goodwill, net ending balance	355,880
Huron Legal [Member]
Goodwill [Line Items]
Goodwill, net beginning balance	52,947	33,180
Goodwill recorded in connection with business combinations		19,353
Total new alignment as of January 1, 2013	52,947
Foreign currency translation	212	414
Goodwill	53,159	52,947	33,180
Goodwill, net ending balance	53,159	52,947	33,180
Huron Education and Life Sciences [Member]
Goodwill [Line Items]
Goodwill recorded in connection with business combinations	17,085
Goodwill reallocation	94,601
Total new alignment as of January 1, 2013	94,601
Foreign currency translation	(182)
Goodwill	111,504
Goodwill, net ending balance	111,504
Huron Financial [Member]
Goodwill [Line Items]
Goodwill, net beginning balance	16,094	28,177
Goodwill reallocation		1,000
Total new alignment as of January 1, 2013	16,094
Impairment charge		(13,083)
Goodwill	159,077	159,077	158,077
Accumulated impairment losses	(142,983)	(142,983)	(129,900)
Goodwill, net ending balance	16,094	16,094	28,177
Health and Education Consulting [Member]
Goodwill [Line Items]
Goodwill, net beginning balance	450,481	450,828
Goodwill recorded in connection with business combinations		552
Additional purchase price subsequently recorded for business combinations		101
Goodwill reallocation	(450,481)	(1,000)
Total new alignment as of January 1, 2013
Goodwill		450,481	450,828
Goodwill, net ending balance		$ 450,481	$ 450,828
Health and Education Consulting [Member] \| Huron Healthcare [Member]
Goodwill [Line Items]
Goodwill reallocation	355,880
Health and Education Consulting [Member] \| Huron Education and Life Sciences [Member]
Goodwill [Line Items]
Goodwill reallocation	$ 94,601

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill [Line Items]
Accrued additional purchase price earned	$ 0		$ 32,100
Health and Education Consulting [Member]
Goodwill [Line Items]
Reallocation of goodwill	$ (450,481)	$ (1,000)
Financial Consulting [Member]
Goodwill [Line Items]
Reallocation of goodwill		$ 1,000

Goodwill and Intangible Assets - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) Segment	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jan. 02, 2013
Goodwill [Line Items]
Reportable segments \| Segment	5
Goodwill impairment loss continuing and discontinued operations		$ 13,083	$ 23,900
Goodwill impairment loss discontinued operations			1,900
Tax benefit associated with goodwill impairment			9,500
Intangible assets amortization expense	$ 6,800	7,000	8,200
Estimated annual intangible assets amortization expense 2014	7,200
Estimated annual intangible assets amortization expense 2015	5,100
Estimated annual intangible assets amortization expense 2016	3,500
Estimated annual intangible assets amortization expense 2017	2,300
Estimated annual intangible assets amortization expense 2018	1,400
Impairment charge relating to intangible assets	0	0	600
Blue Stone International, LLC [Member]
Goodwill [Line Items]
Intangible assets related to acquisitions	8,800
Goodwill related to acquisitions	17,100
Purchase price of acquisition	$ 30,000
Huron Financial [Member]
Goodwill [Line Items]
Percentage of excess fair value	36.00%
Reassigned amount of goodwill		1,000
Huron Healthcare [Member]
Goodwill [Line Items]
Percentage of excess fair value				79.00%
Reassigned amount of goodwill	355,880
Huron Education and Life Sciences [Member]
Goodwill [Line Items]
Percentage of excess fair value				61.00%
Reassigned amount of goodwill	94,601
Huron Legal [Member]
Goodwill [Line Items]
Intangible assets related to acquisitions		8,600
Goodwill related to acquisitions		19,400
Purchase price of acquisition		31,200
Health and Education Consulting [Member]
Goodwill [Line Items]
Reassigned amount of goodwill	(450,481)	(1,000)
Intangible assets related to acquisitions		400
Goodwill related to acquisitions		1,000
Purchase price of acquisition		$ 1,500
Impairment charge relating to intangible assets			$ 600
Health and Education Consulting [Member] \| Huron Healthcare [Member]
Goodwill [Line Items]
Reassigned amount of goodwill	355,880
Health and Education Consulting [Member] \| Huron Education and Life Sciences [Member]
Goodwill [Line Items]
Reassigned amount of goodwill	$ 94,601

Goodwill and Intangible Assets - Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Intangible assets
Gross Carrying Amount	$ 42,776	$ 34,063
Accumulated Amortization	$ 21,554	15,184
Customer Contracts [Member]
Intangible assets
Useful Life in Years	1 year
Gross Carrying Amount	$ 689
Accumulated Amortization	226
Customer relationships [Member]
Intangible assets
Gross Carrying Amount	31,946	24,738
Accumulated Amortization	$ 14,814	10,268
Customer relationships [Member] \| Minimum [Member]
Intangible assets
Useful Life in Years	2 years
Customer relationships [Member] \| Maximum [Member]
Intangible assets
Useful Life in Years	13 years
Non-competition agreements [Member]
Intangible assets
Gross Carrying Amount	$ 5,480	4,684
Accumulated Amortization	$ 3,655	3,067
Non-competition agreements [Member] \| Minimum [Member]
Intangible assets
Useful Life in Years	1 year
Non-competition agreements [Member] \| Maximum [Member]
Intangible assets
Useful Life in Years	6 years
Trade names [Member]
Intangible assets
Gross Carrying Amount	$ 120	150
Accumulated Amortization	$ 24	8
Trade names [Member] \| Minimum [Member]
Intangible assets
Useful Life in Years	1 year
Trade names [Member] \| Maximum [Member]
Intangible assets
Useful Life in Years	8 years
Technology and software [Member]
Intangible assets
Useful Life in Years	5 years
Gross Carrying Amount	$ 4,041	4,041
Accumulated Amortization	$ 2,559	1,751
Document reviewer database [Member]
Intangible assets
Useful Life in Years	3 years
Gross Carrying Amount	$ 450	450
Accumulated Amortization	$ 270	$ 90
Oracle Platinum License [Member]
Intangible assets
Useful Life in Years	2 years
Gross Carrying Amount	$ 50
Accumulated Amortization	$ 6

Property and Equipment - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property Plant And Equipment Useful Life And Values [Abstract]
Depreciation expense for property and equipment	$ 16.6	$ 15.3	$ 15.7
Additional depreciation		$ 0.6	$ 1.2

Property and Equipment - Summary of Premises and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property and equipment	$ 130,398	$ 110,786
Accumulated depreciation and amortization	(91,656)	(76,981)
Property and equipment, net	38,742	33,805
Computers, related equipment and software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	69,979	54,575
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	39,343	36,388
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	19,442	18,946
Assets under capital lease [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	1,022	$ 877
Assets under construction [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 612

Borrowings - Additional Information (Detail) $ in Millions	12 Months Ended
Borrowings - Additional Information (Detail) $ in Millions	Dec. 31, 2013 USD ($)	Sep. 25, 2013 USD ($)	Dec. 31, 2012 USD ($)
Line of Credit Facility [Line Items]
Aggregate principal amount	$ 450.0
Period of revolving credit facility	5 years
Period of term loan facility	5 years
Aggregate amount of option available to increase the revolving credit facility	$ 50.0
Percentage of other equity interests in domestic subsidiaries	100.00%
Percentage of other equity interests 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	6.90%
Percentage of original principal balance in year two	13.80%
Percentage of original principal balance in year three	15.80%
Percentage of original principal balance in year four	16.60%
Percentage of original principal balance in year five	16.60%
Percentage of original principal balance in year six	30.30%
Maturity date	Sep. 25, 2018
Borrowings outstanding under credit facility			$ 192.5
Credit Agreement, dividends restriction amount	$ 50.0
Percentage of cumulative consolidated net income	50.00%
Percentage of net cash proceeds from equity issuances	50.00%
Minimum fixed charge coverage ratio	2.25
Maximum leverage ratio	3.00
Minimum net worth amount	$ 150.0
Actual fixed charge coverage ratio	4.28
Actual leverage ratio	1.10
Outstanding letters of credit	$ 4.9		$ 5.1
Unused borrowing capacity under Credit Agreement	$ 242.6
Percentage of weighted average interest rate of borrowings	2.00%		2.50%
Revolving credit facility [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount	$ 247.5
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount	202.5
Borrowings outstanding under credit facility	$ 168.8	$ 181.3

Capital Structure - Additional Information (Detail) - $ / shares	Dec. 31, 2013	Dec. 31, 2012
Equity [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 - Reconciliation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share Reconciliation [Abstract]
Net income from continuing operations	$ 22,119	$ 17,161	$ 15,814	$ 11,369	$ 18,645	$ 10,416	$ 6,305	$ 587	$ 66,463	$ 35,953	$ 21,481
Income (loss) from discontinued operations, net of tax	1	10	(9)	(32)	(43)	47	202	269	(30)	475	(962)
Net income	$ 22,120	$ 17,171	$ 15,805	$ 11,337	$ 18,602	$ 10,463	$ 6,507	$ 856	$ 66,433	$ 36,428	$ 20,519
Weighted average common shares outstanding - basic	22,409	22,386	22,351	22,139	21,976	21,950	21,918	21,775	22,322	21,905	21,324
Weighted average common stock equivalents									455	380	352
Weighted average common shares outstanding - diluted	22,973	22,873	22,760	22,487	22,399	22,326	22,248	22,164	22,777	22,285	21,676
Net earnings per basic share:
Net income from continuing operations	$ 0.99	$ 0.77	$ 0.71	$ 0.51	$ 0.85	$ 0.47	$ 0.29	$ 0.03	$ 2.98	$ 1.64	$ 1.01
Income (loss) from discontinued operations, net of tax						0.01	0.01	0.01		0.02	(0.05)
Net income	0.99	0.77	0.71	0.51	0.85	0.48	0.30	0.04	2.98	1.66	0.96
Net earnings per diluted share:
Net income from continuing operations	0.96	0.75	0.69	0.51	0.83	0.47	0.28	0.03	2.92	1.61	0.99
Income (loss) from discontinued operations, net of tax				(0.01)			0.01	0.01		0.02	(0.04)
Net income	$ 0.96	$ 0.75	$ 0.69	$ 0.50	$ 0.83	$ 0.47	$ 0.29	$ 0.04	$ 2.92	$ 1.63	$ 0.95

Earnings Per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Weighted average common stock equivalents antidilutive	75,900	85,300	342,000

Restructuring Charges - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restructuring Charges [Abstract]
Pretax restructuring charge			$ 761	$ 4,004	$ 3,829
Contract termination costs for computer termination cost	$ 200
Restructuring charge liability	700		700
Net favorable impact related to updated assumptions for certain lease accruals				900
Intangible asset write-off due to change in strategy and forecast results			0	0	600
Employee Severance [Member]
Restructuring Charges [Abstract]
Restructuring charge liability	100		100
Huron Education And Life Sciences and All Other Segments [Member]
Restructuring Charges [Abstract]
Severance expense				400
All Other [Member]
Restructuring Charges [Abstract]
Severance expense					1,000
Intangible asset write-off due to change in strategy and forecast results					600
Office space in Washington, D.C [Member]
Restructuring Charges [Abstract]
Present value of remaining lease payments, net of sublease income		$ 600
San Francisco And Washington Dc [Member]
Restructuring Charges [Abstract]
Restructuring charge liability	$ 600		$ 600
Boston [Member] \| Office Relocation [Member]
Restructuring Charges [Abstract]
Present value of remaining lease payments, net of sublease income					300
Boston [Member] \| Leasehold Improvements [Member]
Restructuring Charges [Abstract]
Restructuring reserve accelerated depreciation					600
New York City office locations [Member]
Restructuring Charges [Abstract]
Brokerage fees related to sublease arrangement				700
New York City office locations [Member] \| Leasehold Improvements [Member]
Restructuring Charges [Abstract]
Restructuring reserve accelerated depreciation				2,500	800
Chicago [Member] \| Office Space [Member]
Restructuring Charges [Abstract]
Present value of remaining lease payments, net of sublease income					$ 500
Washington, D.C [Member]
Restructuring Charges [Abstract]
Present value of remaining lease payments, net of sublease income				700
Washington, D.C [Member] \| Leasehold Improvements [Member]
Restructuring Charges [Abstract]
Restructuring reserve accelerated depreciation				$ 400

Derivative Instruments and Hedging Activity - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2009	Apr. 04, 2013	May 30, 2012	Dec. 08, 2011	Mar. 20, 2009
Derivative Instruments And Hedging Activities [Line Items]
Variable-rate borrowings outstanding								$ 100.0
Fixed-rate borrowings								$ 100.0
Interest rate swap agreement, effective date	Mar. 31, 2014	May 31, 2012	Feb. 29, 2012	Mar. 31, 2009
Interest rate swap agreement, end date	Aug. 31, 2017	Apr. 14, 2016	Apr. 14, 2016	Feb. 23, 2012
Duration of LIBOR	1 month	1 month	1 month	1 month
Percentage of fixed rate					0.985%	0.70%	0.9875%	1.715%
Anticipated net losses, net of tax, currently recorded in accumulated other comprehensive loss reclassified into earnings	$ 0.5
Impact on Balance Sheet by netting derivative instruments	$ 0.8
Interest rate swap [Member]
Derivative Instruments And Hedging Activities [Line Items]
Interest rate swap agreement for a notional amount					$ 60.0	$ 37.0	$ 56.6	$ 100.0
Percentage of debt effectively fixed by interest rate swaps					80.00%

Derivative Instruments and Hedging Activity - Fair Value Interest Rate Swaps Designated as Cash Flow Hedging Instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Other non-current assets [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	$ 752
Accrued expenses [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	765	493
Deferred compensation and other liabilities [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	$ 140	$ 439

Fair Value of Financial Instruments - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Asset/Liability
Asset, fair value	$ 3,156
Liabilities, fair value	5,760	$ 11,457
Deferred acquisition payments [Member]
Fair Value, Asset/Liability
Liabilities, fair value	5,177	10,525
Promissory note [Member]
Fair Value, Asset/Liability
Asset, fair value	2,726	2,907
Interest rate swap [Member]
Fair Value, Asset/Liability
Asset, fair value	430
Liabilities, fair value	583	932
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Asset/Liability
Asset, fair value
Liabilities, fair value
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Deferred acquisition payments [Member]
Fair Value, Asset/Liability
Liabilities, fair value
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Promissory note [Member]
Fair Value, Asset/Liability
Asset, fair value
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Interest rate swap [Member]
Fair Value, Asset/Liability
Asset, fair value
Liabilities, fair value
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Asset/Liability
Asset, fair value	430
Liabilities, fair value	583	932
Significant Other Observable Inputs (Level 2) [Member] \| Deferred acquisition payments [Member]
Fair Value, Asset/Liability
Liabilities, fair value
Significant Other Observable Inputs (Level 2) [Member] \| Promissory note [Member]
Fair Value, Asset/Liability
Asset, fair value
Significant Other Observable Inputs (Level 2) [Member] \| Interest rate swap [Member]
Fair Value, Asset/Liability
Asset, fair value	430
Liabilities, fair value	583	932
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Asset/Liability
Asset, fair value	2,726
Liabilities, fair value	5,177	10,525
Significant Unobservable Inputs (Level 3) [Member] \| Deferred acquisition payments [Member]
Fair Value, Asset/Liability
Liabilities, fair value	5,177	10,525
Significant Unobservable Inputs (Level 3) [Member] \| Promissory note [Member]
Fair Value, Asset/Liability
Asset, fair value	2,726	2,907
Significant Unobservable Inputs (Level 3) [Member] \| Interest rate swap [Member]
Fair Value, Asset/Liability
Asset, fair value
Liabilities, fair value

Fair Value of Financial Instruments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 30, 2011
Fair Value of Financial Instruments [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
Promissory note [Member]
Fair Value of Financial Instruments [Abstract]
Discount rate used to measure fair value	14.00%
Promissory note payable maturity date	Dec. 31, 2015
Minimum [Member] \| Deferred acquisition payments [Member]
Fair Value of Financial Instruments [Abstract]
Discount rate used to measure fair value	4.00%
Deferred acquisition payment terms	1 year
Maximum [Member] \| Deferred acquisition payments [Member]
Fair Value of Financial Instruments [Abstract]
Discount rate used to measure fair value	8.00%
Deferred acquisition payment terms	2 years

Other Comprehensive Income - Components of Other Comprehensive Income, Net of Tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Foreign currency translation adjustment, before taxes	$ 41	$ 235	$ 175
Change in fair value, before taxes	222	(1,133)	(507)
Reclassification adjustments into earnings, before taxes	557	667	1,501
Net unrealized gain (loss), before taxes	779	(466)	994
Other comprehensive income, before taxes	820	(231)	1,169
Foreign currency translation adjustment, tax (expense) benefit	48	(106)	(21)
Change in fair value, tax (expense) benefit	(83)	454	203
Reclassification adjustments into earnings, tax (expense) benefit	(223)	(267)	(600)
Net unrealized gain (loss), tax (expense) benefit	(306)	187	(397)
Other comprehensive income, tax (expense) benefit	(258)	81	(418)
Foreign currency translation adjustment, net of taxes	89	129	154
Change in fair value, net of taxes	139	(679)	(304)
Reclassification adjustments into earnings, net of taxes	334	400	901
Net unrealized gain (loss), net of taxes	473	(279)	597
Other comprehensive income	$ 562	$ (150)	$ 751

Other Comprehensive Income - Components of Accumulated Other Comprehensive Loss, Net of Tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Foreign Currency Translation Adjustments, Beginning balance	$ (805)
Foreign Currency Translation Adjustments, Current period change	89	$ 129	$ 154
Foreign Currency Translation Adjustments, Ending balance	(716)	(805)
Net Unrealized Gains/(Losses) on Derivatives, Beginning balance	(554)
Net Unrealized Gains/(Losses) on Derivatives, Current period change	473	(279)	597
Net Unrealized Gains/(Losses) on Derivatives, Ending balance	(81)	(554)
Accumulated Other Comprehensive Loss, Beginning balance	(1,359)
Accumulated Other Comprehensive Loss, Current period change	562	(150)	$ 751
Accumulated Other Comprehensive Loss, Ending balance	$ (797)	$ (1,359)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Employee Benefit and Deferred Compensation Plans - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Benefits [Abstract]
Employer contributions up to percent of employee's salaries	6.00%
Employer matching contributions	$ 13.8	$ 12.0	$ 11.1
Deferred compensation liability	$ 4.3	$ 4.4

Equity Incentive Plans - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Retirement eligible provision, description		Eligible employees who have reached 62 years of age and have completed seven years of employment with the Company will continue vesting in their share-based awards after retirement, subject to certain conditions
Retirement eligible provision, minimum age		62 years
Retirement eligible provision, minimum years of service		7 years
Share-based compensation expense		$ 18.3	$ 15.7	$ 19.2
Income tax benefits		$ 7.1	6.0	7.0
Unrecognized compensation cost			19.2
Unrecognized compensation cost, Period		2 years 4 months 24 days
Share-Based Compensation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Error and impact in current financial statements	$ 1.1
Share-Based Compensation [Member] \| Additional Paid-in Capital [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Error and impact in current financial statements	1.1
Share-Based Compensation [Member] \| Direct Costs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Error and impact in current financial statements	0.9
Share-Based Compensation [Member] \| Selling, General and Administrative Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Error and impact in current financial statements	$ 0.2
Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		4 years
Aggregate fair value of stock vested		$ 14.3	$ 12.2	$ 14.5
Weighted average grant date fair value		$ 39.76	$ 37.46	$ 27.09
Performance-Based Stock Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Aggregate fair value of stock vested		$ 3.6	$ 2.9	$ 0.7
Weighted average grant date fair value		$ 39.19	$ 38.18	$ 27.10
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of options granted		$ 17.46	$ 17.09	$ 12.52
Aggregate intrinsic value of options exercised		$ 1.7	$ 1.2	$ 0.5
Executive Officer [Member] \| Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		4 years
Stock options contractual term		10 years
2012 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares reserved, as originally adopted			850,000
Shares available for issuance as of adoption date			1,398,204
Shares available for issuance		750,173
Two Thousand And Four Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares reserved			548,204

Equity Incentive Plans - Fair Values of Options Granted (Detail) - Black-Scholes option-pricing model [Member]	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Method Used [Line Items]
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	1.10%	1.20%
Expected option life (in years)	6 years 3 months	6 years 3 months	6 years 3 months

Equity Incentive Plans - Schedule of Stock Option Activity (Detail) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Beginning Balance, Number of Options	246
Granted, Number of Options	37
Exercised, Number of Options	(41)
Forfeited or expired, Number of Options	(5)
Ending Balance, Number of Options	237	246
Exercisable, Number of Options	162
Beginning Balance, Weighted Average Exercise Price	$ 22.49
Granted, Weighted Average Exercise Price	39.19
Exercised, Weighted Average Exercise Price	4.85
Forfeited or expired, Weighted Average Exercise Price	29.89
Ending Balance, Weighted Average Exercise Price	27.95	$ 22.49
Exercisable, Weighted Average Exercise Price	$ 24.20
Weighted-Average Remaining Contractual Term (years), Option Outstanding	6 years 2 months 12 days	6 years 4 months 24 days
Weighted-Average Remaining Contractual Term (years), Options Exercisable	5 years 1 month 6 days
Aggregate Intrinsic Value, Option Outstanding, Beginning balance	$ 2.7
Aggregate Intrinsic Value, Option Outstanding, Ending balance	8.2	$ 2.7
Aggregate Intrinsic Value, Options Exercisable, Ending Balance	$ 6.2

Equity Incentive Plans - Schedule of Restricted Stock Activity (Detail) - Restricted Stock Awards [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested stock, Number of Shares, Beginning Balance	820
Granted, Number of Shares	379
Vested, Number of Shares	(354)
Forfeited, Number of Shares	(88)
Nonvested Stock, Number of Shares, Ending Balance	757	820
Nonvested Stock, Weighted Average Grant Date Fair Value, Beginning Balance	$ 32.95
Granted, Weighted Average Grant Date Fair Value	39.76	$ 37.46	$ 27.09
Vested, Weighted Average Grant Date Fair Value	33.94
Forfeited, Weighted Average Grant Date Fair Value	36.10
Nonvested Stock, Weighted Average Grant Date Fair Value, Ending Balance	$ 35.53	$ 32.95

Equity Incentive Plans - Schedule of Performance-Based Stock Activity (Detail) - Performance-Based Stock Activity [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested stock, Number of Shares, Beginning Balance	189
Granted, Number of Shares	219
Number of Shares, Vested	(72)
Number of Shares, Forfeited	(88)
Nonvested Stock, Number of Shares, Ending Balance	248	189
Nonvested Stock, Weighted Average Grant Date Fair Value, Beginning Balance	$ 33.55
Granted, Weighted Average Grant Date Fair Value	39.19	$ 38.18	$ 27.10
Vested, Weighted Average Grant Date Fair Value	29.22
Forfeited, Weighted Average Grant Date Fair Value	38.38
Nonvested Stock, Weighted Average Grant Date Fair Value, Ending Balance	$ 38.07	$ 33.55

Income Taxes - Summary of Income Tax Expense For Continuing Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current:
Federal	$ 33,718	$ 23,511	$ (9,428)
State	6,358	5,033	(542)
Foreign	27	59	(115)
Total current	40,103	28,603	(10,085)
Deferred:
Federal	6,181	878	27,972
State	900	289	3,513
Foreign	(8)	(75)	229
Total deferred	7,073	1,092	31,714
Income tax expense for continuing operations	$ 47,176	$ 29,695	$ 21,629

Income Taxes - Summary of Components of Income From Continuing Operations Before Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
U.S.	$ 125,140	$ 76,750	$ 54,313
Foreign	(11,501)	(11,102)	(11,203)
Income from continuing operations before income tax expense	$ 113,639	$ 65,648	$ 43,110

Income Taxes - Reconciliation of Statutory Income Tax Rate to Our Effective Tax Rate for Continuing Operations (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
At U.S. statutory tax rate	35.00%	35.00%	35.00%
State income taxes, net of federal benefit	4.30%	5.40%	6.60%
Meals and entertainment	0.50%	0.80%	1.20%
Valuation allowance	2.00%	2.00%	4.50%
Disallowed executive compensation		0.30%	0.70%
Foreign source income	1.00%	2.50%	4.50%
Tax credits / Section 199 Deduction	(0.80%)		(2.50%)
Other	(0.50%)	(0.80%)	0.20%
Effective income tax expense rate for continuing operations	41.50%	45.20%	50.20%

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Line Items]
Effective tax rates for discontinued operations	39.30%	37.80%	49.80%
Tax Benefit (expense)	$ 100	$ 300	$ 1,000
Valuation allowance	5,746	$ 4,104
Federal and state tax credit carry forwards	1,000
Unrecognized tax benefits	400
Effective tax rate if recognized	400
Foreign[Member]
Income Tax Disclosure [Line Items]
Net operating losses carry forwards	$ 28,500
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2007 through 2012
State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Net operating losses carry forwards	$ 2,600
Tax credit carry forward expiration year	2018
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2009 through 2012
Federal [Member]
Income Tax Disclosure [Line Items]
Tax credit carry forward expiration year	2021
Income tax year is subject future examinations by federal tax authorities and local tax authorities	2009 through 2011
Minimum [Member] \| State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Net operating loss carry forward expiration year	2025
Maximum [Member] \| State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Net operating loss carry forward expiration year	2031

Income Taxes - Deferred Tax Assets for Continuing Operations (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Share-based compensation	$ 6,206	$ 6,337
Accrued payroll and other liabilities	10,922	9,215
Deferred lease incentives	5,470	3,381
Revenue recognition	2,675	3,219
Net operating loss carry forwards	5,813	4,354
Tax credits	1,002	611
Other	1,517	2,408
Total deferred tax assets	33,605	29,525
Valuation allowance	(5,746)	(4,104)
Net deferred tax assets	27,859	25,421
Deferred tax liabilities:
Prepaid expenses	(2,950)	(4,174)
Property and equipment	(2,622)	(1,478)
Intangibles and Goodwill	(25,523)	(17,774)
Other	(1,748)	(1,754)
Total deferred tax liabilities	(32,843)	(25,180)
Net deferred tax asset (liability) for continuing operations	$ (4,984)	$ 241

Income Taxes - Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Beginning Balance	$ 441	$ 798	$ 746
Additions based on tax positions related to the current year
Additions based on tax positions related to the prior years	40	117	52
Decrease based on tax positions related to the prior year	(51)
Decrease due to lapse of statute of limitations		(474)
Decrease based on settlements with taxing authorities	(19)
Unrecognized Tax Benefits, Ending Balance	$ 411	$ 441	$ 798

Commitments, Contingencies and Guarantees - Additional Information (Detail) - USD ($)		3 Months Ended		12 Months Ended
	Aug. 22, 2013	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments And Contingencies [Line Items]
Expiry of office space and certain equipment and software under non-cancelable operating and capital lease arrangements ,with various renewal options				2024
Renewal option that allow continue to occupy the majority of office space valid until				2029
Period of renewal option that allow continue to occupy the majority of office space				5 years
Rental expense, including operating costs and taxes				$ 13,300,000	$ 16,800,000	$ 14,900,000
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 the period			$ 1,200,000	5,875,000	(1,150,000)	$ (1,096,000)
Proceeds from legal settlements		$ 2,600,000
Gain on other litigation			$ 5,300,000
Guarantees in the form of letters of credit		$ 4,900,000		4,900,000	$ 5,100,000
Prepaid Expenses and Other Current Assets [Member]
Commitments And Contingencies [Line Items]
Proceeds from legal settlements				$ 2,700,000
Claim against damage on reputation and defamation [Member]
Commitments And Contingencies [Line Items]
Loss contingency, claim filed by related party	$ 50,000,000
Claim against breach of contract [Member]
Commitments And Contingencies [Line Items]
Loss contingency, claim filed by related party	$ 50,000,000
Chicago, Illinois [Member]
Commitments And Contingencies [Line Items]
Principle executive offices Lease expiring				2024-09

Commitments, Contingencies and Guarantees - Future Minimum Rental Commitments Under Non-Cancelable Leases and Sublease Income (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Commitments And Contingencies Disclosure [Abstract]
Capital Lease Obligations, 2014	$ 84
Capital Lease Obligations, 2015	49
Capital Lease Obligations, 2016
Capital Lease Obligations, 2017
Capital Lease Obligations, 2018
Capital Lease Obligations, Thereafter
Capital Lease Obligations, Total	133
Operating Lease Obligations, 2014	13,157
Operating Lease Obligations, 2015	14,467
Operating Lease Obligations, 2016	13,298
Operating Lease Obligations, 2017	9,369
Operating Lease Obligations, 2018	7,426
Operating Lease Obligations, Thereafter	26,774
Operating Lease Obligations, Total	84,491
Sublease Income, 2014	4,138
Sublease Income, 2015	3,665
Sublease Income, 2016	1,933
Sublease Income, 2017
Sublease Income, 2018
Sublease Income, Thereafter
Sublease Income, Total	$ 9,736

Segment Information - Additional Information (Detail)	12 Months Ended
Segment Information - Additional Information (Detail)	Dec. 31, 2013 Clients Segment	Dec. 31, 2012 Clients	Dec. 31, 2011 Clients
Segment Reporting Information [Line Items]
Number of operating segments \| Segment	5
Minimum percentage of combined receivables and unbilled services for single client	10.00%	10.00%
Number of clients that accounted for greater than 10% of combined receivables and unbilled services balances	1	0
Customer revenues as a percentage of consolidated revenue, for which no single client reached	10.00%	10.00%	10.00%
Number of client generated greater than 10% of consolidated revenues	0	0	0
Huron Healthcare [Member]
Segment Reporting Information [Line Items]
Client percentage of combined receivables and unbilled services greater than threshold	14.00%

Segment Information - Components of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components of Segment Information
Revenues	$ 211,344	$ 174,735	$ 170,407	$ 164,036	$ 180,765	$ 161,888	$ 144,671	$ 138,637	$ 720,522	$ 625,961	$ 606,314
Reimbursable expenses	16,266	17,542	18,123	15,336	13,944	13,470	14,554	13,796	67,267	55,764	51,580
Operating income	36,894	31,119	30,549	21,343	34,541	20,564	14,701	3,637	119,905	73,443	55,447
Total revenues and reimbursable expenses	$ 227,610	$ 192,277	$ 188,530	$ 179,372	$ 194,709	$ 175,358	$ 159,225	$ 152,433	787,789	681,725	657,894
Statements of Earnings reconciliation:
Segment operating income									225,755	193,067	185,965
Items not allocated at the segment level:
Other operating expenses and gains									85,340	88,012	90,021
Depreciation and amortization expense									20,510	18,529	18,524
Goodwill impairment charge										13,083	21,973
Other expense, net									6,266	7,795	12,337
Income from continuing operations before income tax expense									113,639	65,648	43,110
Huron Healthcare [Member]
Components of Segment Information
Revenues									358,766	288,762	280,384
Operating income									$ 141,870	$ 110,864	$ 105,995
Segment operating income as a percentage of segment revenues									39.50%	38.40%	37.80%
Huron Legal [Member]
Components of Segment Information
Revenues									$ 182,394	$ 184,918	$ 172,355
Operating income									$ 41,964	$ 44,317	$ 43,213
Segment operating income as a percentage of segment revenues									23.00%	24.00%	25.10%
Huron Education and Life Sciences [Member]
Components of Segment Information
Revenues									$ 148,304	$ 129,427	$ 115,328
Operating income									$ 35,898	$ 38,283	$ 33,051
Segment operating income as a percentage of segment revenues									24.20%	29.60%	28.70%
Huron Financial [Member]
Components of Segment Information
Revenues									$ 29,974	$ 22,019	$ 34,911
Operating income									$ 7,279	$ 1,888	$ 9,928
Segment operating income as a percentage of segment revenues									24.30%	8.60%	28.40%
All Other [Member]
Components of Segment Information
Revenues									$ 1,084	$ 835	$ 3,336
Operating income									$ (1,256)	$ (2,285)	$ (6,222)

Segment Information - Segment Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Segment Assets:
Total assets	$ 885,600	$ 787,900
Unallocated assets [Member]
Segment Assets:
Total assets	706,661	643,377
Huron Healthcare [Member] \| Operating Segments [Member]
Segment Assets:
Total assets	95,900	60,288
Huron Legal [Member] \| Operating Segments [Member]
Segment Assets:
Total assets	42,190	51,594
Huron Education and Life Sciences [Member] \| Operating Segments [Member]
Segment Assets:
Total assets	29,364	31,129
Huron Financial [Member] \| Operating Segments [Member]
Segment Assets:
Total assets	11,228	1,462
All Other [Member] \| Operating Segments [Member]
Segment Assets:
Total assets	$ 257	$ 50

Valuation and Qualifying Accounts - Summary of Allowances for Doubtful Accounts and Unbilled Services and Valuation Allowance for Deferred Tax Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Allowances for doubtful accounts and unbilled services [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning balance	$ 7,042	$ 10,682	$ 15,950
Additions	44,123	44,613	42,348
Deductions	39,258	48,253	47,616
Ending balance	11,907	7,042	10,682
Valuation allowance for deferred tax assets [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning balance	4,104	2,540	765
Additions	1,642	1,564	1,775
Deductions
Ending balance	$ 5,746	$ 4,104	$ 2,540

Selected Quarterly Financial Data (unaudited) - Selected Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 211,344	$ 174,735	$ 170,407	$ 164,036	$ 180,765	$ 161,888	$ 144,671	$ 138,637	$ 720,522	$ 625,961	$ 606,314
Reimbursable expenses	16,266	17,542	18,123	15,336	13,944	13,470	14,554	13,796	67,267	55,764	51,580
Total revenues and reimbursable expenses	227,610	192,277	188,530	179,372	194,709	175,358	159,225	152,433	787,789	681,725	657,894
Gross profit	81,751	67,984	66,869	57,235	73,065	71,883	51,620	40,692
Operating income	36,894	31,119	30,549	21,343	34,541	20,564	14,701	3,637	119,905	73,443	55,447
Net income from continuing operations	22,119	17,161	15,814	11,369	18,645	10,416	6,305	587	66,463	35,953	21,481
Income (loss) from discontinued operations, net of tax	1	10	(9)	(32)	(43)	47	202	269	(30)	475	(962)
Net income	$ 22,120	$ 17,171	$ 15,805	$ 11,337	$ 18,602	$ 10,463	$ 6,507	$ 856	$ 66,433	$ 36,428	$ 20,519
Net earnings per basic share:
Net income from continuing operations	$ 0.99	$ 0.77	$ 0.71	$ 0.51	$ 0.85	$ 0.47	$ 0.29	$ 0.03	$ 2.98	$ 1.64	$ 1.01
Income from discontinued operations, net of tax						0.01	0.01	0.01		0.02	(0.05)
Net income	0.99	0.77	0.71	0.51	0.85	0.48	0.30	0.04	2.98	1.66	0.96
Net earnings per diluted share:
Net income from continuing operations	0.96	0.75	0.69	0.51	0.83	0.47	0.28	0.03	2.92	1.61	0.99
Income (loss) from discontinued operations, net of tax				(0.01)			0.01	0.01		0.02	(0.04)
Net income	$ 0.96	$ 0.75	$ 0.69	$ 0.50	$ 0.83	$ 0.47	$ 0.29	$ 0.04	$ 2.92	$ 1.63	$ 0.95
Weighted average shares used in calculating earnings per share:
Basic	22,409	22,386	22,351	22,139	21,976	21,950	21,918	21,775	22,322	21,905	21,324
Diluted	22,973	22,873	22,760	22,487	22,399	22,326	22,248	22,164	22,777	22,285	21,676