View Filing Data

Print Document View Excel Document

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2017	Jul. 20, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Huron Consulting Group Inc.
Trading Symbol	HURN
Entity Central Index Key	0001289848
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		22,107,257

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 13,592	$ 17,027
Receivables from clients, net	93,083	94,246
Costs in Excess of Billings, Current	62,117	51,290
Income tax receivable	2,988	4,211
Prepaid Expense and Other Assets, Current	16,871	13,308
Total current assets	188,651	180,082
Property and equipment, net	46,977	32,434
Deferred Tax Assets, Net, Noncurrent	15,421	0
Long-term investment	35,546	34,675
Other non-current assets	28,565	24,814
Intangible assets, net	89,489	81,348
Goodwill	688,836	799,862
Total assets	1,093,485	1,153,215
Current liabilities:
Accounts payable	8,107	7,273
Accrued expenses and other current liabilities	28,268	19,788
Accrued payroll and related benefits	51,549	82,669
Business Combination, Contingent Consideration, Liability, Current	6,107	1,985
Deferred revenues	24,689	24,053
Total current liabilities	118,720	135,768
Non-current liabilities:
Deferred compensation and other liabilities	25,939	24,171
Business Combination, Contingent Consideration, Liability, Noncurrent	15,362	6,842
Long-term debt, net of current portion	400,173	292,065
Deferred lease incentives	15,284	10,703
Deferred income taxes, net	0	35,633
Total non-current liabilities	456,758	369,414
Commitments and contingencies
Stockholders’ equity
Common stock	241	235
Treasury stock	(120,735)	(113,195)
Additional paid-in capital	426,983	405,895
Retained earnings	206,173	351,483
Accumulated other comprehensive income	5,345	3,615
Total stockholders’ equity	518,007	648,033
Total liabilities and stockholders’ equity	$ 1,093,485	$ 1,153,215

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	500,000,000	500,000,000
Common stock, shares issued (shares)	24,512,482	24,126,118
Treasury stock, shares (shares)	2,417,257	2,408,343

Consolidated Statements of Earnings and Other Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenues and reimbursable expenses:
Revenues	$ 181,418	$ 184,259	$ 370,267	$ 364,748
Reimbursable expenses	20,930	18,982	37,880	35,543
Total revenues and reimbursable expenses	202,348	203,241	408,147	400,291
Direct costs and reimbursable expenses (exclusive of depreciation and amortization shown in operating expenses):
Direct costs	113,669	103,099	229,410	214,956
Amortization of intangible assets and software development costs	2,745	3,840	5,731	7,226
Reimbursable expenses	20,953	19,164	37,822	35,791
Total direct costs and reimbursable expenses	137,367	126,103	272,963	257,973
Operating expenses and other gains, net:
Selling, general and administrative expenses	43,705	39,624	90,561	81,681
Restructuring charges	3,669	1,747	3,948	3,080
Gain (Loss) Related To Litigation Settlement And Other Operating Gains	1,102	0	1,102	0
Depreciation and amortization	9,684	7,558	18,603	14,972
Asset Impairment Charges	209,600	0	209,600	0
Total operating expenses and other gains, net	265,556	48,929	321,610	99,733
Operating income (loss)	(200,575)	28,209	(186,426)	42,585
Other income (expense), net:
Interest expense, net of interest income	(4,927)	(4,123)	(8,931)	(8,094)
Other income, net	1,516	276	2,274	747
Total other expense, net	(3,411)	(3,847)	(6,657)	(7,347)
Income (loss) from continuing operations before income tax expense	(203,986)	24,362	(193,083)	35,238
Income tax expense (benefit)	(53,504)	8,223	(47,756)	12,233
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(150,482)	16,139	(145,327)	23,005
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	309	(970)	452	(1,834)
Net income (loss)	$ (150,173)	$ 15,169	$ (144,875)	$ 21,171
Net earnings (loss) per basic share:
Income (Loss) from Continuing Operations, Per Basic Share	$ (7.00)	$ 0.77	$ (6.80)	$ 1.09
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	0.01	(0.05)	0.02	(0.09)
Basic (USD per share)	(6.99)	0.72	(6.78)	1.00
Net earnings per diluted share:
Income (Loss) from Continuing Operations, Per Diluted Share	(7.00)	0.76	(6.80)	1.07
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0.01	(0.05)	0.02	(0.08)
Earnings Per Share, Diluted	$ (6.99)	$ 0.71	$ (6.78)	$ 0.99
Weighted average shares used in calculating earnings per share:
Weighted average common shares outstanding – basic	21,492	21,061	21,366	21,088
Weighted average common shares outstanding – diluted	21,492	21,376	21,366	21,418
Comprehensive income (loss):
Net income (loss)	$ (150,173)	$ 15,169	$ (144,875)	$ 21,171
Foreign currency translation adjustments, net of tax	802	(19)	1,226	2
Unrealized gain (loss) on investment, net of tax	(1,246)	(597)	531	875
Unrealized loss on cash flow hedging instruments, net of tax	(72)	(34)	(27)	(148)
Other comprehensive income (loss)	(516)	(650)	1,730	729
Comprehensive income (loss)	$ (150,689)	$ 14,519	$ (143,145)	$ 21,900

Consolidated Statement of Stockholders' Equity (Unaudited) - 6 months ended Jun. 30, 2017 - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Dec. 31, 2016	$ 648,033	$ 235	$ (113,195)	$ 405,895	$ 351,483	$ 3,615
Beginning Balance, shares at Dec. 31, 2016		(23,478,016)	(2,420,913)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(143,145)				(144,875)	1,730
Issuance of common stock in connection with:
Restricted stock awards, net of cancellations	0	$ 4	$ (3,281)	3,277
Stock Issued During Period, Shares, Acquisitions		221,558
Restricted stock awards, net of cancellations, shares		338,391	50,244
Stock Issued During Period, Value, Acquisitions	9,560	$ 2		9,558
Share-based compensation	7,818			7,818
Shares redeemed for employee tax withholdings	(4,259)		$ (4,259)
Shares redeemed for employee tax withholdings, shares			97,381
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	0			435	(435)
Ending Balance at Jun. 30, 2017	$ 518,007	$ 241	$ (120,735)	$ 426,983	$ 206,173	$ 5,345
Ending Balance, shares at Jun. 30, 2017		(24,037,965.000)	(2,568,538.000)

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income	$ (144,875)	$ 21,171
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	24,705	22,201
Share-based compensation	7,601	9,787
Amortization of debt discount and issuance costs	5,031	4,757
Goodwill, Impairment Loss	209,600	0
Allowances For Doubtful Accounts And Unbilled Services	1,292	5,877
Deferred income taxes	(52,685)	4,879
Gain (Loss) on Disposition of Business	931	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	(1,102)	0
Changes in operating assets and liabilities, net of acquisitions:
(Increase) decrease in receivables from clients	10,948	19,818
(Increase) decrease in unbilled services	(7,751)	(26,552)
(Increase) decrease in current income tax receivable / payable, net	959	(570)
(Increase) decrease in other assets	(2,951)	10,424
Increase (decrease) in accounts payable and accrued liabilities	6,976	(4,594)
Increase (decrease) in accrued payroll and related benefits	(32,426)	(26,978)
Increase (decrease) in deferred revenues	(1,105)	1,187
Net cash provided by operating activities	23,286	41,407
Cash flows from investing activities:
Purchases of property and equipment, net	(15,287)	(5,376)
Investment in life insurance policies	(1,826)	(1,699)
Purchases of businesses, net of cash acquired	(103,456)	(49,071)
Capitalization of internally developed software costs	(528)	(536)
Proceeds from Sale and Collection of Notes Receivable	177	0
Proceeds from Divestiture of Businesses	1,499	0
Net cash used in investing activities	(119,421)	(56,682)
Cash flows from financing activities:
Proceeds from exercise of stock options	0	123
Shares redeemed for employee tax withholdings	(4,259)	(4,445)
Share repurchases	0	(55,265)
Proceeds from borrowings under credit facility	205,500	116,000
Repayments on credit facility	(106,500)	(93,000)
Payments of Debt Issuance Costs	395	0
Payment of Contingent Consideration Liabilities	1,811	0
Net cash provided by (used in) financing activities	92,535	(36,587)
Effect of exchange rate changes on cash	165	125
Net decrease in cash and cash equivalents	(3,435)	(51,737)
Cash and cash equivalents at beginning of the period	17,027	58,437
Cash and cash equivalents at end of the period	13,592	6,700
Non-cash investing and financing activities:
Property and equipment expenditures included in accounts payable and accrued expenses	4,657	3,248
Notes Assumed	5,113	0
Contingent consideration related to business acquisitions	15,489	6,500
Common stock issued related to business acquisition	$ 9,560	$ 0

Description of Business	6 Months Ended
Description of Business	Jun. 30, 2017
Accounting Policies [Abstract]
Description of Business	Description of Business Huron is a global professional services firm committed to achieving sustainable results in partnership with its clients. We bring a depth of expertise in strategy, technology, operations, advisory services and analytics to drive lasting and measurable results in the healthcare, higher education, life sciences and commercial sectors. Through focus, passion, and collaboration, we provide guidance to support organizations as they contend with the changes transforming their industries and businesses.

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements reflect the financial position, results of operations, and cash flows as of and for the three and six months ended June 30, 2017 and 2016. These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all of the information and note disclosures required by accounting principles generally accepted in the United States of America (“GAAP”) for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair statement of our financial position, results of operations, and cash flows for the interim periods presented in conformity with GAAP. These financial statements should be read in conjunction with our consolidated financial statements and notes thereto for the year ended December 31, 2016 included in our Annual Report on Form 10-K. Our results for any interim period are not necessarily indicative of results for a full year or any other interim period.

New Accounting Pronouncements	6 Months Ended
New Accounting Pronouncements	Jun. 30, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In January 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-04 eliminates Step 2 of the goodwill impairment test, which required us to determine the implied fair value of goodwill by allocating the reporting unit's fair value to each of its assets and liabilities as if the reporting unit was acquired in a business acquisition. Instead, the updated guidance requires an entity to perform its annual or interim goodwill impairment test by comparing the fair value of the reporting unit to its carrying value, and recognizing a non-cash impairment charge for the amount by which the carrying value exceeds the reporting unit's fair value with the loss not exceeding the total amount of goodwill allocated to that reporting unit. We adopted this ASU in the second quarter of 2017 on a prospective basis and applied the new guidance to our interim goodwill impairment tests performed in the second quarter of 2017. Refer to Note 6 “Goodwill and Intangible Assets” for additional information on our interim goodwill impairment tests performed. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting. ASU 2016-09 simplifies several aspects of the accounting for share-based payment transactions, including the accounting for income taxes, classification of excess tax benefits on the statement of cash flows, and forfeitures. We adopted this guidance in the first quarter of 2017, at which time we began recognizing excess tax benefits and deficiencies as income tax benefit or expense in our consolidated statements of operations on a prospective basis. We recognized $0.1 million and $1.7 million of net excess tax deficiencies as income tax expense in our consolidated statement of operations for the three and six months ended June 30, 2017, respectively. Refer to Note 13 "Income Taxes" for additional information on our effective tax rate for the three and six months ended June 30, 2017. Additionally, upon adoption, we began classifying excess tax benefits as an operating activity on the statement of cash flows on a retrospective basis. As a result, we reclassified $0.9 million of excess tax benefits for the first six months of 2016 from cash flows from financing activities to cash flows from operating activities on our statement of cash flows. We elected to account for share-based award forfeitures as they occur, and applied this accounting change on a modified retrospective basis as a cumulative-effect adjustment to retained earnings of $0.4 million during the first quarter of 2017. In March 2016, the FASB issued ASU 2016-06, Derivatives and Hedging: Contingent Put and Call Options in Debt Instruments. ASU 2016-06 clarifies that in assessing whether an embedded contingent put or call option is clearly and closely related to the debt host, an entity is required to perform only the four-step decision sequence in ASC 815-15-25-42 (as amended by the ASU). The entity does not have to separately assess whether the event that triggers its ability to exercise the contingent option is itself indexed only to interest rates or credit risk. We adopted these amendments in the first quarter of 2017 on a modified retrospective basis. The adoption of these amendments did not have any impact on our consolidated financial statements. Not Yet Adopted In March 2016, the FASB issued ASU 2016-02, Leases, which supersedes ASC Topic 840, Leases, and sets forth the principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and lessors. ASU 2016-02 requires lessees to classify leases as either finance or operating leases and to record on the balance sheet a right-of-use asset and a lease liability, equal to the present value of the remaining lease payments, for all leases with a term greater than 12 months regardless of the lease classification. The lease classification will determine whether the lease expense is recognized based on an effective interest rate method or a straight-line basis over the term of the lease. ASU 2016-02 will be effective for us beginning January 1, 2019, with early adoption permitted. Entities are required to use a modified retrospective transition method for existing leases. We are currently evaluating the potential impact this guidance will have on our consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The amendments to the guidance enhance the reporting model for financial instruments, which includes amendments to address aspects of recognition, measurement, presentation, and disclosure. The updated guidance is effective for us beginning January 1, 2018. We do not expect this guidance to have a material impact on our consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, as a new Topic, ASC 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In accordance with the new standard, we will adopt ASU 2014-09 on January 1, 2018. Companies may apply the new guidance using either the full retrospective transition method, which requires restating each prior period presented, or the modified retrospective transition method, under which the new guidance is applied to the current period presented in the financial statements and a cumulative-effect adjustment is recorded as of the date of adoption. We expect to apply the new guidance using the modified retrospective transition method. We are currently evaluating the potential impact this guidance will have on our consolidated financial statements; most notably the impact on our revenue recognition for performance-based fee billing arrangements. Currently, we recognize revenue under performance-based fee billing arrangements once all related performance criteria are met and the amount to be recognized is fixed or determinable. However, we anticipate that ASC 606 will require us to estimate these amounts and recognize a significant portion of the estimated amounts over the term of the engagement. As a result, we expect to recognize revenue under performance-based fee billing arrangements earlier under ASC 606 than we do under current guidance.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=66092750

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794

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

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305

+ Details

Discontinued Operations Discontinued Operations	6 Months Ended
Discontinued Operations Discontinued Operations	Jun. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations On December 31, 2015, we sold our Huron Legal segment to Consilio, Inc. ("Consilio"). Huron Legal provided eDiscovery services, consulting services and contract management services related to law department management, information governance and compliance, legal discovery, litigation management, and legal analytics. The divestiture of the Huron Legal segment represented a strategic shift that had a major effect on our operations and financial results. As such, the operations of our Huron Legal segment have been classified as discontinued operations in our consolidated statements of operations for all periods presented. As of June 30, 2017 and December 31, 2016, no assets or liabilities of the disposed business remained on our consolidated balance sheet. For the three and six months ended June 30, 2017, we recognized income from discontinued operations, net of tax, of $0.3 million and $0.5 million, respectively, primarily related to updated lease assumptions for vacated office space directly related to the sale of the Huron Legal segment. For the three and six months ended June 30, 2016, we recognized losses from discontinued operations, net of tax, of $1.0 million and $1.8 million, respectively, primarily related to obligations for former employees, legal fees, and updated lease assumptions for vacated office space directly related to the sale of the Huron Legal segment. In connection with the sale of Huron Legal, we entered into a transition services agreement ("TSA") with Consilio, under which we provide certain post-closing services, support, and facilities to Consilio to facilitate an orderly transfer of the Huron Legal business operations. Billings under the TSA, which we do not consider to be significant, are recorded as a reduction of the costs to provide the respective services, primarily in selling, general and administrative expenses in the consolidated statements of operations. Services under the TSA ended as of June 30, 2017. We have no continuing involvement with the Huron Legal segment.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=64862545&loc=SL51724579-110230

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760

Reference 6: 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=64862545&loc=d3e2941-110230

Reference 7: 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=64827811&loc=d3e1361-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760

Reference 12: 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=64827811&loc=d3e1474-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760

+ Details

Acquisitions

6 Months Ended

Jun. 30, 2017

Business Combinations [Abstract]

Acquisitions

ADI Strategies, Inc.

On April 1, 2017, we completed our acquisition of the international assets of ADI Strategies, Inc. ("ADI Strategies") in Dubai and India. We acquired the U.S. assets of ADI Strategies in the second quarter of 2016. ADI Strategies is a leading enterprise performance management, risk management and business intelligence firm. The acquisition strengthens our technology and analytics competencies and expands our global reach. The international results of operations of ADI Strategies have been included in our consolidated financial statements and results of operations of the Business Advisory segment from the date of acquisition.

Pope Woodhead and Associates Limited

On January 9, 2017, we completed our acquisition of Pope Woodhead and Associates Limited ("Pope Woodhead"), a U.K.-based consulting firm providing market access capabilities to assist clients in developing value propositions for innovative medicines and technologies. The acquisition expands our life sciences strategy expertise and strengthens our ability to lead clients through complex payer and regulatory environments. Pope Woodhead's results of operations have been included in our consolidated financial statements and the results of operations of our Business Advisory segment from the date of acquisition.

Pro forma results of operations are not presented for ADI Strategies or Pope Woodhead because these acquisitions were not material in relation to our consolidated financial position or results of operations.

Innosight Holdings, LLC

On March 1, 2017, we acquired 100% of the membership interests of Innosight Holdings, LLC ("Innosight"). Innosight is a growth strategy firm focused on helping companies navigate disruptive change and manage strategic transformation. Together with Innosight, we will use our strategic, operational, and technology capabilities to help clients across multiple industries develop pioneering solutions to address disruption and achieve sustained growth.

The acquisition was accounted for using the acquisition method of accounting. Tangible and identifiable intangible assets acquired and liabilities assumed are recorded at fair value as of the acquisition date. The current fair values of assets acquired and liabilities assumed are considered preliminary and are based on the information that was available as of the date of the acquisition. We believe that the information provides a reasonable basis for estimating the preliminary fair values of assets acquired and liabilities assumed, but certain items, such as the working capital adjustment, may be subject to change as additional information is received. Thus, the provisional measurements of fair value and goodwill are subject to change. We expect to finalize the valuation as soon as practicable, but not later than one year from the acquisition date.

The acquisition date fair value of the consideration transferred for Innosight was $113.7 million, which consisted of the following:



Fair value of consideration transferred
Cash	$	90,725
Common stock	9,560
Contingent consideration liability	12,050
Accrued preliminary net working capital adjustment	1,330
Total consideration transferred	$	113,665

We funded the cash component of the purchase price with cash on hand and borrowings of $89.0 million under our senior secured credit facility. We issued 221,558 shares of our common stock as part of the consideration transferred, with an acquisition date fair value of $9.6 million based on our common stock's closing price of $43.15 on the date of acquisition. The preliminary contingent consideration liability of $12.1 million represents the acquisition date fair value of the contingent consideration arrangement, pursuant to which we may be required to pay additional consideration to the sellers if specific financial performance targets are met over a four-year term. The maximum amount that may be paid is $35.0 million. See Note 11 "Fair Value of Financial Instruments" for additional information on the valuation of contingent consideration liabilities.

The following table summarizes the preliminary allocation of the purchase price to the fair value of assets acquired and liabilities assumed as of the acquisition date.



	March 1, 2017
Assets acquired:
Accounts receivable	$	7,752
Unbilled services	1,881
Prepaid expenses and other current assets	491
Property and equipment	419
Intangible assets	18,015
Liabilities assumed:
Accounts payable	569
Accrued expenses and other current liabilities	837
Accrued payroll and related benefits	883
Deferred revenues	30
Total identifiable net assets	26,239
Goodwill	87,426
Total purchase price	$	113,665

The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the acquisition date.



	Fair Value		Useful Life in Years
Customer relationships	$	9,500	6
Trade name	6,000		6
Customer contracts	1,000		1
Non-compete agreements	1,300		5
Favorable lease contract	215		1
Total intangible assets subject to amortization	$	18,015

The weighted average amortization period for the identifiable intangible assets shown above is 5.6 years. Customer relationships and customer contracts represent the fair values of the underlying relationships and agreements with Innosight customers. The trade name represents the fair value of the brand and name recognition associated with the marketing of Innosight's service offerings. Non-compete agreements represent the value derived from preventing certain Innosight executives from entering into or starting a similar, competing business. The favorable lease contract represents the difference between the fair value and minimum lease obligations under the current outstanding lease. Goodwill is recognized for the excess of purchase price over the net fair value of assets acquired and liabilities assumed, and largely reflects the expanded market opportunities expected from combining the service offerings of Huron and Innosight, as well as the assembled workforce of Innosight. Goodwill recognized in conjunction with the acquisition of Innosight was recorded in the Business Advisory segment. Goodwill of $87.4 million is expected to be deductible for income tax purposes.

Innosight’s results of operations have been included in our unaudited consolidated statements of operations and results of operations of our Business Advisory segment from the date of acquisition. For the three months ended June 30, 2017, revenues from Innosight were $10.9 million and operating income was $0.2 million, which included $1.0 million of amortization expense for intangible assets acquired. For the six months ended June 30, 2017, revenues from Innosight were $16.1 million and operating income was $1.4 million, which included $1.8 million of amortization expense for intangible assets acquired. In connection with the acquisition of Innosight, we incurred $1.7 million of transaction and acquisition-related expenses. Of the $1.7 million of expense, $1.4 million was incurred in the first quarter of 2017 and $0.3 million was incurred in the second quarter in 2017. These costs are recorded in selling, general and administrative expenses.

The following unaudited supplemental pro forma information summarizes the combined results of operations of Huron and Innosight as though the companies were combined on January 1, 2016.



	Three Months Ended June 30,					Six Months Ended June 30,
	2017			2016		2017			2016
Revenues	$	181,418		$	194,386	$	379,392		$	383,956
Net income (loss) from continuing operations	$	(150,190	)	$	16,978	$	(142,092	)	$	22,374
Net income (loss) from continuing operations per share - basic	$	(6.99	)	$	0.80	$	(6.63	)	$	1.05
Net income (loss) from continuing operations per share - diluted	$	(6.99	)	$	0.79	$	(6.63	)	$	1.03

The historical financial information has been adjusted to give effect to pro forma adjustments consisting of intangible asset amortization expense, acquisition-related costs, interest expense, and the related income tax effects. The unaudited pro forma information above includes adjustments to decrease expense for the three months ended June 30, 2017 by $0.3 million and include additional expense of $2.2 million for the three months ended June 30, 2016. We have included additional expense of $0.5 million and $5.6 million, for the six months ended June 30, 2017 and 2016, respectively. Additionally, the historical financial information has been adjusted to give effect to the shares issued as consideration. All of these adjustments are based upon currently available information and certain assumptions. Therefore, the pro forma consolidated results are not necessarily indicative of what our consolidated results of operations actually would have been had it completed the acquisition on January 1, 2016. The historical results included in the pro forma consolidated results do not purport to project future results of operations of the combined companies nor do they reflect the expected realization of any cost savings or revenue synergies associated with the acquisition.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1524-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4922-128472

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4934-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4926-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=73530397&loc=SL65897772-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The table below sets forth the changes in the carrying amount of goodwill by reportable segment for the six months ended June 30, 2017.



	Healthcare			Education			Business Advisory			Total
Balance as of December 31, 2016:
Goodwill	$	636,802		$	102,906		$	203,137		$	942,845
Accumulated impairment losses	—			—			(142,983		)	(142,983		)
Goodwill, net as of December 31, 2016	636,802			102,906			60,154			799,862
Goodwill recorded in connection with business acquisitions ⁽¹⁾	—			10,252			88,156			98,408
Goodwill impairment charge	(209,600		)	—			—			(209,600		)
Goodwill reallocation	—			(10,794		)	10,794			—
Goodwill allocated to disposal of business ⁽²⁾	—			—			(568		)	(568		)
Foreign currency translation	—			466			268			734
Goodwill, net as of June 30, 2017	$	427,202		$	102,830		$	158,804		$	688,836


(1)	Refer to Note 5 "Acquisitions" for additional information on the goodwill recorded in connection with business acquisitions.

(2)

On June 16, 2017, we sold our Life Sciences Compliance and Operations practice ("Life Sciences C&O") to a third-party, and allocated a portion of goodwill within the Life Sciences reporting unit to the disposed business based on the relative fair values of Life Sciences C&O and the remaining reporting unit. The allocated goodwill of $0.6 million was written off and included in the gain on sale of Life Sciences C&O. The sale of Life Sciences C&O did not meet the criteria for reporting separately as discontinued operations. In connection with the sale, we recorded a $0.9 million gain which is included in other income, net in our consolidated statements of operations.

Second Quarter 2017 Goodwill Impairment Charge

Since the first quarter of 2016, the Healthcare segment, which is also a reporting unit, has experienced declining revenues, primarily driven by softness in our revenue cycle offering within our performance improvement solution. This softness is attributable to decreased demand for our services, the winding down of some of our larger projects, and a growing trend toward smaller projects, as well as fewer large integrated projects. In light of these challenges, several initiatives have been undertaken to improve the segment's financial performance, including repositioning our solutions to address the most critical needs of our clients, the expansion of our existing services such as those in our Studer Group, strategy, physician and technology offerings, and workforce reductions to better align resources with market demand. While the initiatives undertaken to improve the financial performance of our Healthcare segment are yielding some positive impacts, hospitals and health systems continue to face regulatory and funding uncertainty; therefore, we remain cautious about near-term growth. As we have previously disclosed in prior quarters, if the financial performance of our Healthcare segment continued to decline and did not meet our expectations, we could be required to perform an interim impairment analysis with respect to our carrying value of goodwill for the Healthcare reporting unit prior to our usual annual test. Based on forecasts prepared in the second quarter of 2017 in connection with our quarterly forecasting cycle, we now believe that the likely time frame to improve the financial results of this segment will take longer than originally anticipated. As such, we concluded that the fair value of the Healthcare reporting unit may no longer exceed its carrying value. In connection with the preparation of our financial statements for the quarter ended June 30, 2017, we performed an interim impairment test on the Healthcare reporting unit.

Our goodwill impairment test was performed by comparing the fair value of the Healthcare reporting unit with its carrying value and, in accordance with ASU 2017-04 which we adopted in the second quarter of 2017, recognizing an impairment charge for the amount by which the carrying value exceeded the fair value. To estimate the fair value of the Healthcare 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. Based on the estimated fair value of the Healthcare reporting unit, we recorded a $209.6 million non-cash pretax charge in the second quarter of 2017 to reduce the carrying value of goodwill in our Healthcare reporting unit.

In connection with the goodwill impairment test performed on the Healthcare reporting unit, we performed an impairment test on the long-lived assets allocated to the asset groups within the Healthcare reporting unit. Based on the impairment test performed, we concluded that the long-lived assets allocated to the asset groups within the Healthcare reporting unit were not impaired as of June 30, 2017.

Second Quarter 2017 Goodwill Reallocation

Effective June 1, 2017, we reorganized our internal financial reporting structure, which management uses to assess performance and allocate resources, by moving our Life Sciences practice from the Education and Life Sciences segment to the Business Advisory segment. The remaining Education and Life Sciences segment is now referred to as the Education segment. The Life Sciences practice will be a separate reporting unit for purposes of goodwill impairment testing. We will continue to operate under three reportable segments: Healthcare, Education, and Business Advisory. These three reportable segments will be comprised of the following six reporting units for goodwill impairment testing purposes: Healthcare, Education, Business Advisory, Enterprise Solutions and Analytics, Strategy and Innovation, and Life Sciences. The Business Advisory, Enterprise Solutions and Analytics, Strategy and Innovation, and Life Sciences reporting units comprise our Business Advisory segment. See Note 15 "Segment Information" for additional information on our reportable segments.

As a result of the reorganization, we reallocated $10.8 million of the goodwill balance associated with the previous Education and Life Sciences reporting unit to the new Life Sciences reporting unit based on the relative fair values of the Life Sciences reporting unit and the remaining Education reporting unit. The estimated fair values were determined using a combination of the income approach and the market approach, utilizing the guideline company method, with a fifty-fifty weighting.

In conjunction with the goodwill reallocation, we performed a goodwill impairment test for the goodwill balances within our Education reporting unit and Life Sciences reporting unit as of June 1, 2017. Based on the results of the goodwill impairment test, we determined that the fair values of our Education reporting unit and Life Sciences reporting unit exceeded their carrying values. As such, we concluded that there was no indication of goodwill impairment for either reporting unit.

Intangible Assets

Intangible assets as of June 30, 2017 and December 31, 2016 consisted of the following:



		As of June 30, 2017				As of December 31, 2016
	Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships	4 to 13	$	105,988	$	43,061	$	89,279	$	34,827
Trade names	2 to 6	29,016		15,215		22,930		11,652
Customer contracts	1 to 4	27,554		24,540		26,497		21,295
Technology and software	3 to 5	9,340		3,882		8,970		2,667
Non-competition agreements	1 to 5	5,330		2,226		3,685		1,697
Publishing content	3	3,300		2,613		3,300		2,062
Favorable lease contract	1 to 3	935		437		720		203
In-process technology	Indefinite	—		—		370		—
Total		$	181,463	$	91,974	$	155,751	$	74,403

Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Customer relationships and customer contracts, as well as certain trade names and technology and software, are amortized on an accelerated basis to correspond to the cash flows expected to be derived from the assets. All other intangible assets with finite lives are amortized on a straight-line basis. In connection with the acquisition of MyRounding Solutions, LLC, we acquired in-process technology which was accounted for as an indefinite-lived intangible asset until the development of the technology was complete, which occurred in the first quarter of 2017. Upon completion, we reclassified the technology to definite-lived technology and software, and began amortizing the asset over a five-year useful life on a straight-line basis.

Intangible asset amortization expense was $8.9 million and $8.2 million for the three months ended June 30, 2017 and 2016, respectively. Intangible asset amortization expense was $17.6 million and $15.6 million for the six months ended June 30, 2017 and 2016, respectively. The table below sets forth the estimated annual amortization expense for the year ending December 31, 2017 and each of the five succeeding years for the definite-lived intangible assets recorded as of June 30, 2017.



Year Ending December 31,	Estimated Amortization Expense
2017	$	34,966
2018	$	23,936
2019	$	17,279
2020	$	12,116
2021	$	8,070
2022	$	6,092

Actual future amortization expense could differ from these estimated amounts as a result of future acquisitions, dispositions, and other factors.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Earnings Per Share

6 Months Ended

Jun. 30, 2017

Earnings Per Share [Abstract]

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. Such securities or other contracts include unvested restricted stock awards, outstanding common stock options, convertible senior notes, and outstanding warrants, to the extent dilutive. In periods for which we report a net loss from continuing operations, diluted weighted average common shares outstanding excludes all potential common stock equivalents as their impact on diluted net loss from continuing operations per share would be anti-dilutive. Earnings (loss) per share under the basic and diluted computations are as follows:



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
Net income (loss) from continuing operations	$	(150,482	)	$	16,139		$	(145,327	)	$	23,005
Income (loss) from discontinued operations, net of tax	309			(970		)	452			(1,834		)
Net income (loss)	$	(150,173	)	$	15,169		$	(144,875	)	$	21,171

Weighted average common shares outstanding – basic	21,492			21,061			21,366			21,088
Weighted average common stock equivalents	—			315			—			330
Weighted average common shares outstanding – diluted	21,492			21,376			21,366			21,418

Net earnings per basic share:
Net income (loss) from continuing operations	$	(7.00	)	$	0.77		$	(6.80	)	$	1.09
Income (loss) from discontinued operations, net of tax	0.01			(0.05		)	0.02			(0.09		)
Net income (loss)	$	(6.99	)	$	0.72		$	(6.78	)	$	1.00

Net earnings per diluted share:
Net income (loss) from continuing operations	$	(7.00	)	$	0.76		$	(6.80	)	$	1.07
Income (loss) from discontinued operations, net of tax	0.01			(0.05		)	0.02			(0.08		)
Net income (loss)	$	(6.99	)	$	0.71		$	(6.78	)	$	0.99

The number of anti-dilutive securities excluded from the computation of the weighted average common stock equivalents presented above were as follows:



	As of June 30,
	2017	2016
Unvested restricted stock awards	604	2
Outstanding common stock options	194	—
Convertible senior notes	3,129	3,129
Warrants related to the issuance of convertible senior notes	3,129	3,129
Total anti-dilutive securities	7,056	6,260

See Note 8 “Financing Arrangements” for further information on the convertible senior notes and warrants related to the issuance of convertible notes.

We currently have a share repurchase program, authorized by our board of directors, pursuant to which we may, from time to time, repurchase up to $125 million of our common stock through October 31, 2017 (the “Share Repurchase Program”). The amount and timing of the repurchases will be determined by management and will depend on a variety of factors, including the trading price of our common stock, capacity under our credit facility, general market and business conditions, and applicable legal requirements. No shares were repurchased during the first six months of 2017. In the first quarter of 2016, we repurchased and retired 982,192 shares for $55.3 million. No shares were repurchased in the second quarter of 2016. As of June 30, 2017, $35.1 million remains available for share repurchases.

Financing Arrangements

6 Months Ended

Jun. 30, 2017

Debt Disclosure [Abstract]

Financing Arrangements

A summary of the carrying amounts of our debt follows:



	June 30, 2017			December 31, 2016
1.25% convertible senior notes due 2019	$	228,554		$	224,065
Senior secured credit facility	167,000			68,000
Promissory note due 2024	5,113			—
Total long-term debt	$	400,667		$	292,065
Current maturities of debt⁽¹⁾	(494		)	—
Long-term debt, net of current portion	$	400,173		$	292,065


(1)	The current maturities of debt are included as a component of accrued expenses and other current liabilities on our consolidated balance sheets.

A summary of the scheduled maturities of our debt follows:



	Scheduled Maturities of Long-Term Debt
2017	$	245
2018	$	501
2019	$	250,515
2020	$	167,529
2021	$	544
Thereafter	$	2,779

Convertible Notes

In September 2014, the Company issued $250 million principal amount of 1.25% convertible senior notes due 2019 (the “Convertible Notes”) in a private offering. The Convertible Notes are governed by the terms of an indenture between the Company and U.S. Bank National Association, as Trustee (the “Indenture”). The Convertible Notes are senior unsecured obligations of the Company and will pay interest semi-annually on April 1 and October 1 of each year at an annual rate of 1.25%. The Convertible Notes will mature on October 1, 2019, unless earlier repurchased by the Company or converted in accordance with their terms.

Upon conversion, the Convertible Notes will be settled, at our election, in cash, shares of the Company’s common stock, or a combination of cash and shares of the Company’s common stock. Our current intent and policy is to settle conversions with a combination of cash and shares of common stock with the principal amount of the Convertible Notes paid in cash, in accordance with the settlement provisions of the Indenture.

The initial conversion rate for the Convertible Notes is 12.5170 shares of our common stock per $1,000 principal amount of the Convertible Notes, which is equal to an initial conversion price of approximately $79.89 per share of our common stock. The conversion rate will be subject to adjustment upon the occurrence of certain specified events but will not be adjusted for accrued and unpaid interest, except in certain limited circumstances described in the Indenture. Upon the occurrence of a “make-whole fundamental change” (as defined in the Indenture) the Company will, in certain circumstances, increase the conversion rate by a number of additional shares for a holder that elects to convert its Convertible Notes in connection with such make-whole fundamental change. Additionally, if the Company undergoes a “fundamental change” (as defined in the Indenture), a holder will have the option to require the Company to repurchase all or a portion of its Convertible Notes for cash at a price equal to 100% of the principal amount of the Convertible Notes being repurchased plus any accrued and unpaid interest. As discussed below, the convertible note hedge transactions and warrants, which were entered into in connection with the Convertible Notes, effectively raise the price at which economic dilution would occur from the initial conversion price of approximately $79.89 to approximately $97.12 per share.

Holders of the Convertible Notes may convert their Convertible Notes at their option at any time prior to July 1, 2019, only under the following circumstances:

•

during any calendar quarter (and only during such calendar quarter) commencing after December 31, 2014 if, for each of at least 20 trading days (whether or not consecutive) during the 30 consecutive trading day period ending on, and including, the last trading day of the immediately preceding calendar quarter, the last reported sale price of the Company’s common stock for such trading day is equal to or greater than 130% of the applicable conversion price on such trading day;

•

during the five consecutive business day period immediately following any five consecutive trading day period (such five consecutive trading day period, the “measurement period”) in which, for each trading day of the measurement period, the “trading price” (as defined in the Indenture) per $1,000 principal amount of the Convertible Notes for such trading day was less than 98% of the product of the last reported sale price of the Company’s common stock for such trading day and the applicable conversion rate on such trading day; or


•	upon the occurrence of specified corporate transactions described in the Indenture.

On or after July 1, 2019 until the close of business on the second scheduled trading day immediately preceding the maturity date, a holder may convert all or a portion of its Convertible Notes, regardless of the foregoing circumstances.

We have separated the Convertible Notes into liability and equity components. The carrying amount of the liability component was determined by measuring the fair value of a similar liability that does not have an associated convertible feature, assuming our non-convertible debt borrowing rate. The carrying value of the equity component representing the conversion option, which is recognized as a debt discount, was determined by deducting the fair value of the liability component from the proceeds of the Convertible Notes. The debt discount is amortized to interest expense using an effective interest rate of 4.751% over the term of the Convertible Notes. As of June 30, 2017, the remaining life of the Convertible Notes is 2.3 years. The equity component will not be remeasured as long as it continues to meet the conditions for equity classification.

The transaction costs related to the issuance of the Convertible Notes were separated into liability and equity components based on their relative values, as determined above. Transaction costs attributable to the liability component are recorded as a deduction to the carrying amount of the liability and amortized to interest expense over the term of the Convertible Notes; and transaction costs attributable to the equity component are netted with the equity component of the Convertible Notes in stockholders’ equity. Total debt issuance costs were approximately $7.3 million, of which $6.2 million was allocated to liability issuance costs and $1.1 million was allocated to equity issuance costs.

As of June 30, 2017 and December 31, 2016, the Convertible Notes consisted of the following:



	As of June 30, 2017			As of December 31, 2016
Liability component:
Proceeds	$	250,000		$	250,000
Less: debt discount, net of amortization	(18,640		)	(22,520		)
Less: debt issuance costs, net of amortization	(2,806		)	(3,415		)
Net carrying amount	$	228,554		$	224,065
Equity component ⁽¹⁾	$	39,287		$	39,287


(1)	Included in additional paid-in capital on the consolidated balance sheet.

The following table presents the amount of interest expense recognized related to the Convertible Notes for the periods presented.



	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
Contractual interest coupon	$	781	$	781	$	1,563	$	1,563
Amortization of debt discount	1,951		1,861		3,879		3,699
Amortization of debt issuance costs	305		300		609		598
Total interest expense	$	3,037	$	2,942	$	6,051	$	5,860

In connection with the issuance of the Convertible Notes, we entered into convertible note hedge transactions and warrant transactions. The convertible note hedge transactions are intended to reduce the potential future economic dilution associated with the conversion of the Convertible Notes and, combined with the warrants, effectively raise the price at which economic dilution would occur from the initial conversion price of approximately $79.89 to approximately $97.12 per share. For purposes of the computation of diluted earnings per share in accordance with GAAP, dilution will occur when the average share price of our common stock for a given period exceeds the conversion price of the Convertible Notes, which initially is equal to approximately $79.89 per share. The convertible note hedge transactions and warrant transactions are discussed separately below.

•

Convertible Note Hedge Transactions. In connection with the issuance of the Convertible Notes, the Company entered into convertible note hedge transactions whereby the Company has call options to purchase a total of approximately 3.1 million shares of the Company’s common stock, which is the number of shares initially issuable upon conversion of the Convertible Notes in full, at a price of approximately $79.89, which corresponds to the initial conversion price of the Convertible Notes, subject to customary anti-dilution adjustments substantially similar to those in the Convertible Notes. The convertible note hedge transactions are exercisable upon conversion of the Convertible Notes and will expire in 2019 if not earlier exercised. We paid an aggregate amount of $42.1 million for the convertible note hedge transactions, which was recorded as additional paid-in capital on the consolidated balance sheets. The convertible note hedge transactions are separate transactions and are not part of the terms of the Convertible Notes.

•

Warrants. In connection with the issuance of the Convertible Notes, the Company sold warrants whereby the holders of the warrants have the option to purchase a total of approximately 3.1 million shares of the Company’s common stock at a strike price of approximately $97.12. The warrants will expire incrementally on 100 different dates from January 6, 2020 to May 28, 2020 and are exercisable at each such expiry date. If the average market value per share of our common stock for the reporting period exceeds the strike price of the warrants, the warrants will have a dilutive effect on our earnings per share. We received aggregate proceeds of $23.6 million from the sale of the warrants, which was recorded as additional paid-in capital on the consolidated balance sheets. The warrants are separate transactions and are not part of the terms of the Convertible Notes or the convertible note hedge transactions.

The Company recorded an initial deferred tax liability of $15.4 million in connection with the debt discount associated with the Convertible Notes and recorded an initial deferred tax asset of $16.5 million in connection with the convertible note hedge transactions. The deferred tax liability and deferred tax asset are included in deferred income taxes, net on the consolidated balance sheets.

Senior Secured Credit Facility

The Company has a $500 million five-year senior secured revolving credit facility, subject to the terms of a Second Amended and Restated Credit Agreement dated as of March 31, 2015 and amended by the first amendment to the credit agreement dated February 25, 2017 (as amended and modified the "Amended Credit Facility"), that becomes due and payable in full upon maturity on March 31, 2020. The Amended Credit Agreement provides the option to increase the revolving credit facility or establish term loan facilities in an aggregate amount of up to $100 million, subject to customary conditions and the approval of any lender whose commitment would be increased, resulting in a maximum available principal amount under the Amended Credit Agreement of $600 million. The initial borrowings under the Amended Credit Agreement were used to refinance borrowings outstanding under a prior credit agreement, and future borrowings under the Amended Credit Agreement may be used for working capital, capital expenditures, acquisitions of businesses, share repurchases, and general corporate purposes.

Fees and interest on borrowings vary based on our Consolidated Leverage Ratio (as defined in the Amended Credit Agreement). At our option, borrowings under the Amended Credit Agreement will bear interest at one, two, three or six-month LIBOR or an alternate base rate, in each case plus the applicable margin. The applicable margin will fluctuate between 1.25% per annum and 2.00% per annum, in the case of LIBOR borrowings, or between 0.25% per annum and 1.00% per annum, in the case of base rate loans, based upon our Consolidated Leverage Ratio at such time.

Amounts borrowed under the Amended Credit Agreement may be prepaid at any time without premium or penalty. We are required to prepay the amounts outstanding under the Amended Credit Agreement in certain circumstances, including a requirement to pay all amounts outstanding under the Amended Credit Agreement 90 days prior to the Convertible Indebtedness Maturity Date (as defined in the Amended Credit Agreement) unless (1) the Convertible Indebtedness Maturity Date is waived or extended to a later date, (2) the Company can demonstrate (a) Liquidity (as defined in the Amended Credit Agreement) in an amount at least equal to the principal amount due on the Convertible Indebtedness Maturity Date, and (b) financial covenant compliance after giving effect to such payments and any additional indebtedness incurred on a pro forma basis, or (3) this requirement is waived by the Required Lenders (as defined in the Amended Credit Agreement). In addition, we have the right to permanently reduce or terminate the unused portion of the commitments provided under the Amended Credit Agreement at any time.

The loans and obligations under the Amended Credit Agreement are secured pursuant to a Second Amended and Restated Security Agreement and a Second Amended and Restated Pledge Agreement (the “Pledge Agreement”) with Bank of America, N.A. as collateral agent, pursuant to which the Company and the subsidiary guarantors grant Bank of America, N.A., for the ratable benefit of the lenders under the Amended 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, and a pledge of 100% of the stock or other equity interests in all domestic subsidiaries and 65% of the stock or other equity interests in each “material first-tier foreign subsidiary” (as defined in the Pledge Agreement).

The Amended Credit Agreement contains usual and customary representations and warranties; affirmative and negative covenants, which include limitations on liens, investments, additional indebtedness, and restricted payments; and two quarterly financial covenants as follows: (i) a maximum Consolidated Leverage Ratio (defined as the ratio of debt to consolidated EBITDA) ranging from 3.25 to 1.00 to 3.75 to 1.00, depending on the measurement period, and (ii) a minimum Consolidated Interest Coverage Ratio (defined as the ratio of consolidated EBITDA to interest) of 3.50 to 1.00. Consolidated EBITDA for purposes of the financial covenants is calculated on a continuing operations basis and includes adjustments to add back share-based compensation costs, certain non-cash restructuring charges, and pro forma historical EBITDA for businesses acquired. At June 30, 2017, we were in compliance with these financial covenants with a Consolidated Leverage Ratio of 3.22 to 1.00 and a Consolidated Interest Coverage Ratio of 15.78 to 1.00.

Borrowings outstanding under the Amended Credit Agreement at June 30, 2017 totaled $167.0 million. These borrowings carried a weighted average interest rate of 2.9%, including the effect of the interest rate swap in effect as of June 30, 2017 and described in Note 10 “Derivative Instruments and Hedging Activity." Borrowings outstanding under the Amended Credit Agreement at December 31, 2016 were $68.0 million and carried a weighted average interest rate of 2.5%. The borrowing capacity under the revolving credit facility is reduced by any outstanding borrowings under the revolving credit facility and outstanding letters of credit. At June 30, 2017, we had outstanding letters of credit totaling $2.6 million, which are primarily used as security deposits for our office facilities. As of June 30, 2017, the unused borrowing capacity under the revolving credit facility was $330.4 million.

Promissory Note due 2024

On June 30, 2017, in conjunction with our purchase of an aircraft related to the acquisition of Innosight, we assumed, from the sellers of the aircraft, a promissory note with an outstanding principal balance of $5.1 million. The principal balance of the promissory note is subject to scheduled monthly principal payments until the maturity date of March 1, 2024, at which time a final payment of $1.5 million, plus any accrued and unpaid interest will be due. Under the terms of the promissory note, we will pay interest on the outstanding principal amount at a rate of one-month LIBOR plus 1.97% per annum. The obligations under the promissory note are secured pursuant to a Loan and Aircraft Security Agreement with Banc of America Leasing & Capital, LLC, which grants the lender a first priority security interest in the aircraft. As of June 30, 2017, the aircraft had a carrying amount of $6.8 million.

Restructuring Charges

6 Months Ended

Jun. 30, 2017

Restructuring and Related Activities [Abstract]

Restructuring Charges

During the second quarter of 2017, we incurred a $3.7 million pretax restructuring charge. The $3.7 million charge primarily consisted of $2.0 million related to workforce reductions in our Healthcare segment to better align our resources with market demand, $1.0 million for the accrual of remaining lease obligations, net of estimated sublease income, for offices vacated in the second quarter of 2017 and accelerated depreciation on leasehold improvements for our San Francisco office, and $0.4 million related to workforce reductions in our corporate operations primarily to adjust our infrastructure to align with the decreased workforce in the Healthcare segment.

During the first quarter of 2017, we incurred a $0.3 million pretax restructuring charge primarily related to updated assumptions for lease accruals.

During the second quarter of 2016, we incurred a $1.7 million pretax restructuring charge. Of the $1.7 million charge, $1.2 million related to workforce reductions in our Healthcare segment to better align our resources with market demand and $0.3 million related to updated assumptions for the lease accrual of the Washington, D.C. space vacated in the fourth quarter of 2014.

During the first quarter of 2016, we incurred a $1.3 million pretax restructuring charge. The $1.3 million charge primarily consisted of $0.8 million related to workforce reductions in our corporate operations as we adjusted our infrastructure to align with our Huron Legal divestiture, $0.2 million related to updated assumptions for the lease accrual of the Washington, D.C. space vacated in the fourth quarter of 2014, and $0.2 million related to the wind down of our foreign consulting operations based in the Middle East.

The table below sets forth the changes in the carrying amount of our restructuring charge liability by restructuring type for the six months ended June 30, 2017.



	Employee Costs			Office Space Reductions			Other			Total
Balance as of December 31, 2016	$	5,182		$	5,773		$	24		$	10,979
Additions ⁽¹⁾	2,868			1,097			108			4,073
Payments	(6,815		)	(934		)	7			(7,742		)
Adjustments⁽¹⁾	(117		)	(553		)	(78		)	(748		)
Non-cash items	(46		)	(24		)	(61		)	(131		)
Balance as of June 30, 2017	$	1,072		$	5,359		$	—		$	6,431


(1)	Additions and adjustments for the six months ended June 30, 2017 include a restructuring gain of $0.6 million related to updated lease assumptions for vacated office space directly related to discontinued operations. Refer to Note 4 "Discontinued Operations" for additional information on our discontinued operations.

As of June 30, 2017, our restructuring charge liability related to office space reductions of $5.4 million represented the present value of remaining lease payments, net of estimated sublease income, primarily for our vacated office spaces in Washington, D.C., Houston, and Chicago. This restructuring charge liability is included as a component of accrued expenses and other current liabilities and deferred compensation and other liabilities. All of the $1.1 million restructuring charge liability related to employee costs at June 30, 2017 is expected to be paid in the next 12 months. The restructuring charge liability related to employee costs is included as a component of accrued payroll and related benefits.

Derivative Instruments and Hedging Activity

6 Months Ended

Jun. 30, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activity

On April 4, 2013, we entered into a forward amortizing interest rate swap agreement effective March 31, 2014 and ending August 31, 2017. We entered into this derivative instrument to hedge against the interest rate risks of our variable-rate borrowings. The swap had an initial notional amount of $60.0 million and amortized quarterly until April 2016. In April 2016, the notional amount of this interest rate swap increased to $86.0 million and continues to amortize quarterly throughout the remaining 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 0.985%.

On June 22, 2017, we entered into a forward interest rate swap agreement effective August 31, 2017 and ending August 31, 2022, with a notional amount of $50.0 million. We entered into this derivative instrument to further hedge against the interest rate risks of our variable-rate borrowings. 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 1.900%.

We recognize all derivative instruments as either assets or liabilities at fair value on the balance sheet. We have designated these derivative instruments as cash flow hedges. Therefore, changes in the fair value of the derivative instruments are recorded to other comprehensive income (“OCI”) to the extent effective 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 June 30, 2017, it was anticipated that $0.1 million of the losses, net of tax, currently recorded in accumulated other comprehensive income will be reclassified into earnings within the next 12 months. Our interest rate swap agreements were effective during the three and six months ended June 30, 2017.

The table below sets forth additional information relating to our interest rate swap designated as a cash flow hedging instrument as of June 30, 2017 and December 31, 2016.



	Fair Value (Derivative Asset and Liability)
Balance Sheet Location	June 30, 2017		December 31, 2016
Prepaid expenses and other current assets	$	23	$	—
Other non-current assets	$	82	$	—
Accrued expenses	$	202	$	54

All of our 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 our policy to record all derivative assets and liabilities on a gross basis on our consolidated balance sheet. The interest rate swaps outstanding as of June 30, 2017 and December 31, 2016 were held with the same counterparty.

We do not use derivative instruments for trading or other speculative purposes. Refer to Note 12 “Other Comprehensive Income (Loss)” for additional information on our derivative instrument.

- 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

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41620-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624163-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5579240-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624177-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41641-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624258-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80748-113994

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5708775-113959

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5708773-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5618551-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5580258-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624181-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41638-113959

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

Certain of our assets and liabilities are measured at fair value. Fair value is defined 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. GAAP 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.

The table below sets forth our fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2017 and December 31, 2016.



	Level 1		Level 2		Level 3		Total
June 30, 2017
Assets:
Interest rate swap	$	—	$	23	$	—	$	23
Promissory note	—		—		2,259		2,259
Convertible debt investment	—		—		35,546		35,546
Deferred compensation assets	—		19,514		—		19,514
Total assets	$	—	$	19,537	$	37,805	$	57,342
Liabilities:
Interest rate swap	$	—	$	120	$	—	$	120
Contingent consideration for business acquisitions	—		—		21,469		21,469
Total liabilities	$	—	$	120	$	21,469	$	21,589
December 31, 2016
Assets:
Promissory note	$	—	$	—	$	2,325	$	2,325
Convertible debt investment	—		—		34,675		34,675
Deferred compensation assets	—		16,408		—		16,408
Total assets	$	—	$	16,408	$	37,000	$	53,408
Liabilities:
Interest rate swap	$	—	$	54	$	—	$	54
Contingent consideration for business acquisitions	—		—		8,827		8,827
Total liabilities	$	—	$	54	$	8,827	$	8,881

Deferred compensation assets: We have a non-qualified deferred compensation plan (the "Plan") for the members of our board of directors and a select group of our employees. The deferred compensation liability is funded by the Plan assets, which consist of life insurance policies maintained within a trust. The cash surrender value of the life insurance policies approximates fair value, and is based on third-party broker statements which provide the fair value of the life insurance policies' underlying investments, which are Level 2 inputs. The cash surrender value of the life insurance policies is invested primarily in mutual funds. The Plan assets are included in other non-current assets on our consolidated balance sheet. Realized and unrealized gains (losses) from the deferred compensation assets are recorded to other income (expense), net in our consolidated statements of operations.

Interest rate swaps: The fair value of our interest rate swaps was derived using estimates to settle the interest rate swap agreements, which is 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.

Promissory note: As part of the consideration received for the sale of our Accounting Advisory practice on December 30, 2011, we received a $3.5 million promissory note payable over four years. During the second quarter of 2014, we agreed to amend and restate the note such that principal payments will be paid to us annually based on the amount of excess cash flows earned each year by the maker of the note until the maturity date of December 31, 2018, at which time the remaining principal balance and any accrued interest is due. The fair value of the note is based on the net present value of the projected cash flows using a discount rate of 17%, which accounts for the risks associated with the note. This fair value measurement is based on significant inputs not observable in the market and thus represent Level 3 inputs. As of June 30, 2017, $0.2 million is recorded in prepaid expenses and other current assets and represents the present value of the payments expected to be received in the next 12 months, and the remaining $2.1 million is recorded in other non-current assets.

The table below sets forth the changes in the balance of the promissory note for the six months ended June 30, 2017.



	Promissory Note
Balance as of December 31, 2016	$	2,325
Interest payments received	(96		)
Principal payment received	(177		)
Change in fair value of promissory note	207
Balance as of June 30, 2017	$	2,259

Convertible debt investment: In 2014 and 2015, we invested $27.9 million, in the form of zero coupon convertible debt, in Shorelight Holdings, LLC (“Shorelight”), the parent company of Shorelight Education, a U.S.-based company that partners with leading nonprofit universities to increase access to and retention of international students, boost institutional growth, and enhance an institution’s global footprint. The notes will mature on July 1, 2020, unless converted earlier.

To determine the appropriate accounting treatment for our investment, we performed a variable interest entity (“VIE”) analysis and concluded that Shorelight does not meet the definition of a VIE. We also reviewed the characteristics of our investment to confirm that the convertible notes are not in-substance common stock that would warrant equity method accounting. After we reviewed all of the terms of the investment, we concluded the appropriate accounting treatment to be that of an available-for-sale debt security.

The investment is carried at fair value with unrealized holding gains and losses excluded from earnings and reported in other comprehensive income. We estimated the fair value of our investment using a Monte Carlo simulation model, cash flow projections discounted at a risk-adjusted rate, and certain assumptions related to equity volatility, default probability, and recovery rate, all of which are Level 3 inputs. The use of alternative estimates and assumptions could increase or decrease the estimated fair value of the investment, which would result in different impacts to our consolidated balance sheet and comprehensive income. Actual results may differ from our estimates. The fair value of the convertible debt investment is recorded in long-term investment.

The table below sets forth the changes in the balance of the convertible debt investment for the six months ended June 30, 2017.



	Convertible Debt Investment
Balance as of December 31, 2016	$	34,675
Change in fair value of convertible debt investment	871
Balance as of June 30, 2017	$	35,546

Contingent consideration for business acquisitions: We estimate the fair value of acquisition-related contingent consideration using either a probability-weighted assessment of the specific financial performance targets being achieved or a Monte Carlo simulation model, as appropriate. These fair value measurements are based on significant inputs not observable in the market and thus represent Level 3 inputs. The significant unobservable inputs used in the fair value measurements of our contingent consideration are our measures of the estimated payouts based on internally generated financial projections on a probability-weighted basis and discount rates, which typically reflect a risk-free rate. The fair value of the contingent consideration is reassessed quarterly based on assumptions used in our latest projections and input provided by practice leaders and management. Any change in the fair value estimate is recorded in our consolidated statement of operations for that period. The use of alternative estimates and assumptions could increase or decrease the estimated fair value of our contingent consideration liability, which would result in different impacts to our consolidated balance sheets and consolidated statements of operations. Actual results may differ from our estimates. Refer to Note 5 “Acquisitions” for information on the acquisitions completed in 2017. The table below sets forth the changes in the balance of the contingent consideration for business acquisitions for the six months ended June 30, 2017.



	Contingent Consideration for Business Acquisitions
Balance as of December 31, 2016	$	8,827
Acquisitions	15,489
Payments	(1,938		)
Remeasurement of contingent consideration for business acquisitions	(1,102		)
Unrealized loss due to foreign currency translation	193
Balance as of June 30, 2017	$	21,469

Financial assets and liabilities not recorded at fair value are as follows:

Senior Secured Credit Facility

The carrying value of our borrowings outstanding under our senior secured credit facility is stated at cost. Our carrying value approximates fair value, using Level 2 inputs, as the senior secured credit facility bears interest at variable rates based on current market rates as set forth in the Amended Credit Agreement. Refer to Note 8 “Financing Arrangements” for additional information on our senior secured credit facility.

Promissory Note due 2024

The carrying value of our promissory note due 2024 is stated at cost. Our carrying value approximates fair value, using Level 2 inputs, as the promissory note bears interest at rates based on current market rates as set forth in the terms of the promissory note. Refer to Note 8 “Financing Arrangements” for additional information on our promissory note due 2024.

Convertible Notes

The carrying amount and estimated fair value of the Convertible Notes are as follows:



	June 30, 2017				December 31, 2016
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
1.25% convertible senior notes due 2019	$	228,554	$	239,445	$	224,065	$	245,018

The differences between the $250 million principal amount of the Convertible Notes and the carrying amounts shown above represent the unamortized debt discount and issuance costs. As of June 30, 2017 and December 31, 2016, the carrying value of the equity component of $39.3 million was unchanged from the date of issuance. Refer to Note 8 “Financing Arrangements” for additional information on our Convertible Notes. The estimated fair value of the Convertible Notes was determined based on the quoted bid price of the Convertible Notes in an over-the-counter market, which is a Level 2 input, on the last day of trading for the quarters ended June 30, 2017 and December 31, 2016.

Based on the closing price of our common stock of $43.20 on June 30, 2017, the if-converted value of the Convertible Notes was less than the principal amount.

Cash and cash equivalents are stated at cost, which approximates fair market value. The carrying values of all other financial instruments not described above reasonably approximate fair market value due to the nature of the financial instruments and the short-term maturity of these items.

- 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 (Loss)

6 Months Ended

Jun. 30, 2017

Equity [Abstract]

Other Comprehensive Income (Loss)

The tables below set forth the components of other comprehensive income (loss), net of tax, for the three and six months ended June 30, 2017 and 2016.



	Three Months Ended June 30, 2017									Three Months Ended June 30, 2016
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes			Tax (Expense) Benefit			Net of Taxes
Other comprehensive income (loss):
Foreign currency translation adjustments	$	802		$	—		$	802		$	(19	)	$	—		$	(19	)
Unrealized loss on investment	$	(2,023	)	$	777		$	(1,246	)	$	(995	)	$	398		$	(597	)
Unrealized gain (loss) on cash flow hedges:
Change in fair value	$	(120	)	$	46		$	(74	)	$	(160	)	$	62		$	(98	)
Reclassification adjustments into earnings	3			(1		)	2			106			(42		)	64
Net unrealized loss	$	(117	)	$	45		$	(72	)	$	(54	)	$	20		$	(34	)
Other comprehensive loss	$	(1,338	)	$	822		$	(516	)	$	(1,068	)	$	418		$	(650	)



	Six Months Ended June 30, 2017									Six Months Ended June 30, 2016
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes			Tax (Expense) Benefit			Net of Taxes
Other comprehensive income (loss):
Foreign currency translation adjustments	$	1,226		$	—		$	1,226		$	2		$	—		$	2
Unrealized gain on investment	$	871		$	(340	)	$	531		$	1,430		$	(555	)	$	875
Unrealized gain (loss) on cash flow hedges:
Change in fair value	$	(82	)	$	32		$	(50	)	$	(463	)	$	181		$	(282	)
Reclassification adjustments into earnings	39			(16		)	23			222			(88		)	134
Net unrealized loss	$	(43	)	$	16		$	(27	)	$	(241	)	$	93		$	(148	)
Other comprehensive income	$	2,054		$	(324	)	$	1,730		$	1,191		$	(462	)	$	729

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

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



	Foreign Currency Translation			Available-for-Sale Investment		Cash Flow Hedges			Total
Balance, December 31, 2016	$	(453	)	$	4,088	$	(20	)	$	3,615
Current period change	1,226			531		(27		)	1,730
Balance, June 30, 2017	$	773		$	4,619	$	(47	)	$	5,345

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three months ended June 30, 2017, our effective tax rate was 26.2% as we recognized income tax benefit from continuing operations of $53.5 million on a loss from continuing operations of $204.0 million. For the second quarter of 2016, our effective tax rate was 33.8% as we recognized income tax expense from continuing operations of $8.2 million on income from continuing operations of $24.4 million. The effective tax rate for the three months ended June 30, 2017 was less favorable than the statutory rate, inclusive of state income taxes, primarily due to the non-deductible portion of the goodwill impairment charge recorded in the second quarter of 2017. Of the $209.6 million goodwill impairment charge, $61.2 million was not deductible for income tax purposes. The effective tax rate for the three months ended June 30, 2016 was lower than the statutory rate, inclusive of state income taxes, primarily due to a discrete favorable adjustment to our state tax rate and a discrete tax benefit related to share-based compensation, as well as certain credits and deductions and the release of valuation allowance previously established on certain foreign tax credits, partially offset by non-deductible business expenses. For the six months ended June 30, 2017, our effective tax rate was 24.7% as we recognized income tax benefit from continuing operations of $47.8 million on a loss from continuing operations of $193.1 million. For the six months ended June 30, 2016, our effective tax rate was 34.7% as we recognized income tax expense of $12.2 million on income from continuing operations of $35.2 million. The effective tax rate for the six months ended June 30, 2017 was less favorable than the statutory rate, inclusive of state income taxes, primarily due to the non-deductible portion of the goodwill impairment charge described above, as well as discrete tax expense for share-based compensation of $1.7 million related to the adoption of ASU 2016-09 Improvements to Employee Share-Based Payment Accounting. Refer to Note 3 "New Accounting Pronouncements" for additional information on the adoption of ASU 2016-09. The effective tax rate for the six months ended June 30, 2016 was lower than the statutory rate, inclusive of state income taxes, primarily due to a discrete favorable adjustment to our state tax rate and a discrete tax benefit related to share-based compensation, as well as certain credits and deductions and the release of valuation allowance previously established on certain foreign tax credits, partially offset by non-deductible business expenses. As of June 30, 2017, we had $3.3 million of unrecognized tax benefits, of which $0.9 million would affect the effective tax rate of continuing operations and $2.4 million would affect the effective tax rate of discontinued operations, if recognized. As of June 30, 2017, we had $2.4 million in unrecognized tax benefits related to positions taken on our tax returns for discontinued operations. While such tax returns remain subject to audit by tax authorities, it is reasonably possible that unrecognized tax benefits may decrease by $2.4 million over the next 12 months due to the expiration of the statute of limitations.

Commitments, Contingencies and Guarantees	6 Months Ended
Commitments, Contingencies and Guarantees	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Guarantees	Commitments, Contingencies and Guarantees Litigation From time to time, we are involved in legal proceedings and litigation arising in the ordinary course of business. As of the date of this Quarterly Report on Form 10-Q, we are not a party to any 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 $2.6 million and $4.8 million were outstanding at June 30, 2017 and December 31, 2016, respectively, primarily to support certain office lease obligations. In connection with certain business acquisitions, we may be required to pay post-closing consideration to the sellers if specific financial performance targets are met over a number of years as specified in the related purchase agreements. As of June 30, 2017 and December 31, 2016, the total estimated fair value of our contingent consideration liabilities was $21.5 million and $8.8 million, respectively. 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

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Segment Information

Segments are defined 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, who is our chief executive officer, manages the business under three operating segments, which are our reportable segments: Healthcare, Education, and Business Advisory.

During the second quarter of 2017, we reorganized our internal financial reporting structure, which management uses to assess performance and allocate resources, by moving our Life Sciences practice from the Education and Life Sciences segment to the Business Advisory segment. The remaining Education and Life Sciences segment is now referred to as the Education segment. While our consolidated results have not been impacted, we have restated our historical segment information for consistent presentation.


•	Healthcare

Our Healthcare segment provides advisory services - from strategy setting through implementation - in the areas of organizational and resource alignment, clinical transformation, financial and operational performance, patient and caregiver engagement, and technology implementation and optimization. We serve national and regional hospitals and integrated health systems, academic medical centers, community hospitals, and medical groups. Our solutions help clients evolve and adapt to the rapidly changing healthcare environment and achieve growth, optimize performance, enhance profitability, improve quality and clinical outcomes, and drive physician, patient, and employee engagement across the enterprise.


•	Education

Our Education segment provides management consulting and technology solutions to higher education institutions and academic medical centers. We partner with clients to address challenges relating to business and technology strategy, financial management, operational and organizational effectiveness, research administration, and regulatory compliance. Our institutional strategy, market research, budgeting and financial management, business operations and student lifecycle management solutions align missions with business priorities, improve quality and reduce costs institution-wide. Our technology strategy, enterprise applications, and analytic solutions transform and optimize operations, deliver time and cost savings, and enhance the student experience. Our research enterprise solutions assist clients in identifying and implementing institutional research strategy, optimizing clinical research operations, improving financial management and cost reimbursement, improving service to faculty, and mitigating risk compliance.


•	Business Advisory

Our Business Advisory segment provides services to middle market and large organizations, not-for-profit organizations, lending institutions, law firms, investment banks, and private equity firms. We assist clients in a broad range of industries and across the spectrum from healthy, well-capitalized companies to organizations in transition as well as creditors, equity owners, and other key constituents. Our Business Advisory professionals resolve complex business issues and enhance client enterprise value through a suite of services including capital advisory, transaction advisory, operational improvement, restructuring and turnaround, valuation, and dispute advisory. Our Enterprise Solutions and Analytics professionals deliver technology and analytic solutions that enable organizations to manage and optimize their financial performance, operational efficiency, and client or stakeholder experience. Our expertise in full-service enterprise performance management (EPM), enterprise resource planning (ERP), business intelligence and analytics, customer relationship management (CRM), and data management services helps clients identify and execute on business and technology strategies to drive results and gain a competitive advantage. Our Strategy and Innovation professionals collaborate with clients across a range of industries to identify new growth opportunities, build new ventures and capabilities, and accelerate organizational change. Our Life Sciences professionals provide strategic solutions to help pharmaceutical, medical device, and biotechnology companies deliver more value to patients, payers, and providers and comply with regulations.

Segment operating income consists of the revenues generated by a segment, less the direct costs of revenue and selling, general and administrative expenses 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 for the three and six months ended June 30, 2017 and 2016, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements.



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
Healthcare:
Revenues	$	83,227		$	106,088		$	181,679		$	220,106
Operating income	$	23,652		$	41,399		$	57,802		$	80,405
Segment operating income as a percentage of segment revenues	28.4		%	39.0		%	31.8		%	36.5		%
Education:
Revenues	$	43,926		$	37,322		$	86,207		$	73,195
Operating income	$	12,495		$	11,482		$	24,010		$	20,577
Segment operating income as a percentage of segment revenues	28.4		%	30.8		%	27.9		%	28.1		%
Business Advisory:
Revenues	$	54,265		$	40,849		$	102,381		$	71,447
Operating income	$	12,192		$	10,856		$	22,058		$	14,668
Segment operating income as a percentage of segment revenues	22.5		%	26.6		%	21.5		%	20.5		%
Total Company:
Revenues	$	181,418		$	184,259		$	370,267		$	364,748
Reimbursable expenses	20,930			18,982			37,880			35,543
Total revenues and reimbursable expenses	$	202,348		$	203,241		$	408,147		$	400,291

Segment operating income	$	48,339		$	63,737		$	103,870		$	115,650
Items not allocated at the segment level:
Other operating expenses	30,732			27,970			63,195			58,093
Other gains, net	(1,102		)	—			(1,102		)	—
Depreciation and amortization	9,684			7,558			18,603			14,972
Goodwill impairment charge ⁽¹⁾	209,600			—			209,600			—
Other expense, net	3,411			3,847			6,657			7,347
Income (loss) from continuing operations before income tax expense	$	(203,986	)	$	24,362		$	(193,083	)	$	35,238


(1)	The goodwill impairment charge is not allocated at the segment level because the underlying goodwill asset is reflective of our corporate investment in the segments. We do not include the impact of goodwill impairment charges in our evaluation of segment performance.

At June 30, 2017 and December 31, 2016, no single client accounted for greater than 10% of our combined receivables and unbilled services balances. During the three and six months ended June 30, 2017 and 2016, no single client generated greater than 10% of our consolidated revenues.

- 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=68060357&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

+ Details

Basis of Presentation (Policies)

6 Months Ended

Jun. 30, 2017

Accounting Policies [Abstract]

Basis of Presentation

The accompanying unaudited consolidated financial statements reflect the financial position, results of operations, and cash flows as of and for the three and six months ended June 30, 2017 and 2016. These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all of the information and note disclosures required by accounting principles generally accepted in the United States of America (“GAAP”) for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair statement of our financial position, results of operations, and cash flows for the interim periods presented in conformity with GAAP. These financial statements should be read in conjunction with our consolidated financial statements and notes thereto for the year ended December 31, 2016 included in our Annual Report on Form 10-K. Our results for any interim period are not necessarily indicative of results for a full year or any other interim period.

New Accounting Pronouncements, Policy

Recently Adopted

In January 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-04 eliminates Step 2 of the goodwill impairment test, which required us to determine the implied fair value of goodwill by allocating the reporting unit's fair value to each of its assets and liabilities as if the reporting unit was acquired in a business acquisition. Instead, the updated guidance requires an entity to perform its annual or interim goodwill impairment test by comparing the fair value of the reporting unit to its carrying value, and recognizing a non-cash impairment charge for the amount by which the carrying value exceeds the reporting unit's fair value with the loss not exceeding the total amount of goodwill allocated to that reporting unit. We adopted this ASU in the second quarter of 2017 on a prospective basis and applied the new guidance to our interim goodwill impairment tests performed in the second quarter of 2017. Refer to Note 6 “Goodwill and Intangible Assets” for additional information on our interim goodwill impairment tests performed.

In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting. ASU 2016-09 simplifies several aspects of the accounting for share-based payment transactions, including the accounting for income taxes, classification of excess tax benefits on the statement of cash flows, and forfeitures. We adopted this guidance in the first quarter of 2017, at which time we began recognizing excess tax benefits and deficiencies as income tax benefit or expense in our consolidated statements of operations on a prospective basis. We recognized $0.1 million and $1.7 million of net excess tax deficiencies as income tax expense in our consolidated statement of operations for the three and six months ended June 30, 2017, respectively. Refer to Note 13 "Income Taxes" for additional information on our effective tax rate for the three and six months ended June 30, 2017. Additionally, upon adoption, we began classifying excess tax benefits as an operating activity on the statement of cash flows on a retrospective basis. As a result, we reclassified $0.9 million of excess tax benefits for the first six months of 2016 from cash flows from financing activities to cash flows from operating activities on our statement of cash flows. We elected to account for share-based award forfeitures as they occur, and applied this accounting change on a modified retrospective basis as a cumulative-effect adjustment to retained earnings of $0.4 million during the first quarter of 2017.

In March 2016, the FASB issued ASU 2016-06, Derivatives and Hedging: Contingent Put and Call Options in Debt Instruments. ASU 2016-06 clarifies that in assessing whether an embedded contingent put or call option is clearly and closely related to the debt host, an entity is required to perform only the four-step decision sequence in ASC 815-15-25-42 (as amended by the ASU). The entity does not have to separately assess whether the event that triggers its ability to exercise the contingent option is itself indexed only to interest rates or credit risk. We adopted these amendments in the first quarter of 2017 on a modified retrospective basis. The adoption of these amendments did not have any impact on our consolidated financial statements.

Not Yet Adopted

In March 2016, the FASB issued ASU 2016-02, Leases, which supersedes ASC Topic 840, Leases, and sets forth the principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and lessors. ASU 2016-02 requires lessees to classify leases as either finance or operating leases and to record on the balance sheet a right-of-use asset and a lease liability, equal to the present value of the remaining lease payments, for all leases with a term greater than 12 months regardless of the lease classification. The lease classification will determine whether the lease expense is recognized based on an effective interest rate method or a straight-line basis over the term of the lease. ASU 2016-02 will be effective for us beginning January 1, 2019, with early adoption permitted. Entities are required to use a modified retrospective transition method for existing leases. We are currently evaluating the potential impact this guidance will have on our consolidated financial statements.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The amendments to the guidance enhance the reporting model for financial instruments, which includes amendments to address aspects of recognition, measurement, presentation, and disclosure. The updated guidance is effective for us beginning January 1, 2018. We do not expect this guidance to have a material impact on our consolidated financial statements.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, as a new Topic, ASC 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In accordance with the new standard, we will adopt ASU 2014-09 on January 1, 2018. Companies may apply the new guidance using either the full retrospective transition method, which requires restating each prior period presented, or the modified retrospective transition method, under which the new guidance is applied to the current period presented in the financial statements and a cumulative-effect adjustment is recorded as of the date of adoption. We expect to apply the new guidance using the modified retrospective transition method. We are currently evaluating the potential impact this guidance will have on our consolidated financial statements; most notably the impact on our revenue recognition for performance-based fee billing arrangements. Currently, we recognize revenue under performance-based fee billing arrangements once all related performance criteria are met and the amount to be recognized is fixed or determinable. However, we anticipate that ASC 606 will require us to estimate these amounts and recognize a significant portion of the estimated amounts over the term of the engagement. As a result, we expect to recognize revenue under performance-based fee billing arrangements earlier under ASC 606 than we do under current guidance.

Discontinued Operations

The divestiture of the Huron Legal segment represented a strategic shift that had a major effect on our operations and financial results. As such, the operations of our Huron Legal segment have been classified as discontinued operations in our consolidated statements of operations for all periods presented.

Business Combinations Policy

Accounting For Convertible Senior Notes

Derivatives and Hedging

Fair Value of Financial Instruments, Policy

Fair value is defined 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. GAAP 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.

Segment Reporting, Policy

Acquisitions (Tables)

6 Months Ended

Jun. 30, 2017

Business Combinations [Abstract]

Summary of Fair Value of Consideration Transferred

The acquisition date fair value of the consideration transferred for Innosight was $113.7 million, which consisted of the following:



Fair value of consideration transferred
Cash	$	90,725
Common stock	9,560
Contingent consideration liability	12,050
Accrued preliminary net working capital adjustment	1,330
Total consideration transferred	$	113,665

Allocation of the Purchase Price to the Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the preliminary allocation of the purchase price to the fair value of assets acquired and liabilities assumed as of the acquisition date.



	March 1, 2017
Assets acquired:
Accounts receivable	$	7,752
Unbilled services	1,881
Prepaid expenses and other current assets	491
Property and equipment	419
Intangible assets	18,015
Liabilities assumed:
Accounts payable	569
Accrued expenses and other current liabilities	837
Accrued payroll and related benefits	883
Deferred revenues	30
Total identifiable net assets	26,239
Goodwill	87,426
Total purchase price	$	113,665

Schedule of Components of Identifiable Intangible Assets Acquired and their Estimated Useful Lives

The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the acquisition date.



	Fair Value		Useful Life in Years
Customer relationships	$	9,500	6
Trade name	6,000		6
Customer contracts	1,000		1
Non-compete agreements	1,300		5
Favorable lease contract	215		1
Total intangible assets subject to amortization	$	18,015

Summary of Supplemental Pro Forma Consolidated Results of Operations

The following unaudited supplemental pro forma information summarizes the combined results of operations of Huron and Innosight as though the companies were combined on January 1, 2016.



	Three Months Ended June 30,					Six Months Ended June 30,
	2017			2016		2017			2016
Revenues	$	181,418		$	194,386	$	379,392		$	383,956
Net income (loss) from continuing operations	$	(150,190	)	$	16,978	$	(142,092	)	$	22,374
Net income (loss) from continuing operations per share - basic	$	(6.99	)	$	0.80	$	(6.63	)	$	1.05
Net income (loss) from continuing operations per share - diluted	$	(6.99	)	$	0.79	$	(6.63	)	$	1.03

Goodwill and Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2017

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 reportable segment for the six months ended June 30, 2017.



	Healthcare			Education			Business Advisory			Total
Balance as of December 31, 2016:
Goodwill	$	636,802		$	102,906		$	203,137		$	942,845
Accumulated impairment losses	—			—			(142,983		)	(142,983		)
Goodwill, net as of December 31, 2016	636,802			102,906			60,154			799,862
Goodwill recorded in connection with business acquisitions ⁽¹⁾	—			10,252			88,156			98,408
Goodwill impairment charge	(209,600		)	—			—			(209,600		)
Goodwill reallocation	—			(10,794		)	10,794			—
Goodwill allocated to disposal of business ⁽²⁾	—			—			(568		)	(568		)
Foreign currency translation	—			466			268			734
Goodwill, net as of June 30, 2017	$	427,202		$	102,830		$	158,804		$	688,836


(1)	Refer to Note 5 "Acquisitions" for additional information on the goodwill recorded in connection with business acquisitions.

Intangible Assets

Intangible assets as of June 30, 2017 and December 31, 2016 consisted of the following:



		As of June 30, 2017				As of December 31, 2016
	Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships	4 to 13	$	105,988	$	43,061	$	89,279	$	34,827
Trade names	2 to 6	29,016		15,215		22,930		11,652
Customer contracts	1 to 4	27,554		24,540		26,497		21,295
Technology and software	3 to 5	9,340		3,882		8,970		2,667
Non-competition agreements	1 to 5	5,330		2,226		3,685		1,697
Publishing content	3	3,300		2,613		3,300		2,062
Favorable lease contract	1 to 3	935		437		720		203
In-process technology	Indefinite	—		—		370		—
Total		$	181,463	$	91,974	$	155,751	$	74,403

Schedule of Future Amortization Expense

The table below sets forth the estimated annual amortization expense for the year ending December 31, 2017 and each of the five succeeding years for the definite-lived intangible assets recorded as of June 30, 2017.



Year Ending December 31,	Estimated Amortization Expense
2017	$	34,966
2018	$	23,936
2019	$	17,279
2020	$	12,116
2021	$	8,070
2022	$	6,092

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2017

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share

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



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
Net income (loss) from continuing operations	$	(150,482	)	$	16,139		$	(145,327	)	$	23,005
Income (loss) from discontinued operations, net of tax	309			(970		)	452			(1,834		)
Net income (loss)	$	(150,173	)	$	15,169		$	(144,875	)	$	21,171

Weighted average common shares outstanding – basic	21,492			21,061			21,366			21,088
Weighted average common stock equivalents	—			315			—			330
Weighted average common shares outstanding – diluted	21,492			21,376			21,366			21,418

Net earnings per basic share:
Net income (loss) from continuing operations	$	(7.00	)	$	0.77		$	(6.80	)	$	1.09
Income (loss) from discontinued operations, net of tax	0.01			(0.05		)	0.02			(0.09		)
Net income (loss)	$	(6.99	)	$	0.72		$	(6.78	)	$	1.00

Net earnings per diluted share:
Net income (loss) from continuing operations	$	(7.00	)	$	0.76		$	(6.80	)	$	1.07
Income (loss) from discontinued operations, net of tax	0.01			(0.05		)	0.02			(0.08		)
Net income (loss)	$	(6.99	)	$	0.71		$	(6.78	)	$	0.99

Summary of Anti-dilutive Securities Excluded from Computation of Weighted Average Common Stock Equivalents

The number of anti-dilutive securities excluded from the computation of the weighted average common stock equivalents presented above were as follows:



	As of June 30,
	2017	2016
Unvested restricted stock awards	604	2
Outstanding common stock options	194	—
Convertible senior notes	3,129	3,129
Warrants related to the issuance of convertible senior notes	3,129	3,129
Total anti-dilutive securities	7,056	6,260

Financing Arrangements (Tables)

6 Months Ended

Jun. 30, 2017

Debt Disclosure [Abstract]

Summary of Carrying Amounts of Debt

A summary of the carrying amounts of our debt follows:



	June 30, 2017			December 31, 2016
1.25% convertible senior notes due 2019	$	228,554		$	224,065
Senior secured credit facility	167,000			68,000
Promissory note due 2024	5,113			—
Total long-term debt	$	400,667		$	292,065
Current maturities of debt⁽¹⁾	(494		)	—
Long-term debt, net of current portion	$	400,173		$	292,065

Schedule of Maturities of Long-term Debt

A summary of the scheduled maturities of our debt follows:



	Scheduled Maturities of Long-Term Debt
2017	$	245
2018	$	501
2019	$	250,515
2020	$	167,529
2021	$	544
Thereafter	$	2,779

Schedule of Convertible Notes

As of June 30, 2017 and December 31, 2016, the Convertible Notes consisted of the following:



	As of June 30, 2017			As of December 31, 2016
Liability component:
Proceeds	$	250,000		$	250,000
Less: debt discount, net of amortization	(18,640		)	(22,520		)
Less: debt issuance costs, net of amortization	(2,806		)	(3,415		)
Net carrying amount	$	228,554		$	224,065
Equity component ⁽¹⁾	$	39,287		$	39,287


(1)	Included in additional paid-in capital on the consolidated balance sheet.

Summary of Interest Expense Recognized

The following table presents the amount of interest expense recognized related to the Convertible Notes for the periods presented.



	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
Contractual interest coupon	$	781	$	781	$	1,563	$	1,563
Amortization of debt discount	1,951		1,861		3,879		3,699
Amortization of debt issuance costs	305		300		609		598
Total interest expense	$	3,037	$	2,942	$	6,051	$	5,860

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Restructuring Charges Restructuring Liability Rollforward (Tables)

6 Months Ended

Jun. 30, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost

The table below sets forth the changes in the carrying amount of our restructuring charge liability by restructuring type for the six months ended June 30, 2017.



	Employee Costs			Office Space Reductions			Other			Total
Balance as of December 31, 2016	$	5,182		$	5,773		$	24		$	10,979
Additions ⁽¹⁾	2,868			1,097			108			4,073
Payments	(6,815		)	(934		)	7			(7,742		)
Adjustments⁽¹⁾	(117		)	(553		)	(78		)	(748		)
Non-cash items	(46		)	(24		)	(61		)	(131		)
Balance as of June 30, 2017	$	1,072		$	5,359		$	—		$	6,431


(1)	Additions and adjustments for the six months ended June 30, 2017 include a restructuring gain of $0.6 million related to updated lease assumptions for vacated office space directly related to discontinued operations. Refer to Note 4 "Discontinued Operations" for additional information on our discontinued operations.

Derivative Instruments and Hedging Activity (Tables)

6 Months Ended

Jun. 30, 2017

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 our interest rate swap designated as a cash flow hedging instrument as of June 30, 2017 and December 31, 2016.



	Fair Value (Derivative Asset and Liability)
Balance Sheet Location	June 30, 2017		December 31, 2016
Prepaid expenses and other current assets	$	23	$	—
Other non-current assets	$	82	$	—
Accrued expenses	$	202	$	54

Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2017

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Financial Assets and Liabilities Measured at Fair Value on Recurring Basis

The table below sets forth our fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2017 and December 31, 2016.



	Level 1		Level 2		Level 3		Total
June 30, 2017
Assets:
Interest rate swap	$	—	$	23	$	—	$	23
Promissory note	—		—		2,259		2,259
Convertible debt investment	—		—		35,546		35,546
Deferred compensation assets	—		19,514		—		19,514
Total assets	$	—	$	19,537	$	37,805	$	57,342
Liabilities:
Interest rate swap	$	—	$	120	$	—	$	120
Contingent consideration for business acquisitions	—		—		21,469		21,469
Total liabilities	$	—	$	120	$	21,469	$	21,589
December 31, 2016
Assets:
Promissory note	$	—	$	—	$	2,325	$	2,325
Convertible debt investment	—		—		34,675		34,675
Deferred compensation assets	—		16,408		—		16,408
Total assets	$	—	$	16,408	$	37,000	$	53,408
Liabilities:
Interest rate swap	$	—	$	54	$	—	$	54
Contingent consideration for business acquisitions	—		—		8,827		8,827
Total liabilities	$	—	$	54	$	8,827	$	8,881

Summary of Carrying Amount and Estimated Fair Value of Convertible Senior Notes

The carrying amount and estimated fair value of the Convertible Notes are as follows:



	June 30, 2017				December 31, 2016
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
1.25% convertible senior notes due 2019	$	228,554	$	239,445	$	224,065	$	245,018

Contingent consideration for business acquisitions

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The table below sets forth the changes in the balance of the contingent consideration for business acquisitions for the six months ended June 30, 2017.



	Contingent Consideration for Business Acquisitions
Balance as of December 31, 2016	$	8,827
Acquisitions	15,489
Payments	(1,938		)
Remeasurement of contingent consideration for business acquisitions	(1,102		)
Unrealized loss due to foreign currency translation	193
Balance as of June 30, 2017	$	21,469

Convertible senior notes

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The table below sets forth the changes in the balance of the convertible debt investment for the six months ended June 30, 2017.



	Convertible Debt Investment
Balance as of December 31, 2016	$	34,675
Change in fair value of convertible debt investment	871
Balance as of June 30, 2017	$	35,546

Promissory note

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The table below sets forth the changes in the balance of the promissory note for the six months ended June 30, 2017.



	Promissory Note
Balance as of December 31, 2016	$	2,325
Interest payments received	(96		)
Principal payment received	(177		)
Change in fair value of promissory note	207
Balance as of June 30, 2017	$	2,259

Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Jun. 30, 2017

Equity [Abstract]

Components of Other Comprehensive Income (Loss), Net of Tax

The tables below set forth the components of other comprehensive income (loss), net of tax, for the three and six months ended June 30, 2017 and 2016.



	Three Months Ended June 30, 2017									Three Months Ended June 30, 2016
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes			Tax (Expense) Benefit			Net of Taxes
Other comprehensive income (loss):
Foreign currency translation adjustments	$	802		$	—		$	802		$	(19	)	$	—		$	(19	)
Unrealized loss on investment	$	(2,023	)	$	777		$	(1,246	)	$	(995	)	$	398		$	(597	)
Unrealized gain (loss) on cash flow hedges:
Change in fair value	$	(120	)	$	46		$	(74	)	$	(160	)	$	62		$	(98	)
Reclassification adjustments into earnings	3			(1		)	2			106			(42		)	64
Net unrealized loss	$	(117	)	$	45		$	(72	)	$	(54	)	$	20		$	(34	)
Other comprehensive loss	$	(1,338	)	$	822		$	(516	)	$	(1,068	)	$	418		$	(650	)



	Six Months Ended June 30, 2017									Six Months Ended June 30, 2016
	Before Taxes			Tax (Expense) Benefit			Net of Taxes			Before Taxes			Tax (Expense) Benefit			Net of Taxes
Other comprehensive income (loss):
Foreign currency translation adjustments	$	1,226		$	—		$	1,226		$	2		$	—		$	2
Unrealized gain on investment	$	871		$	(340	)	$	531		$	1,430		$	(555	)	$	875
Unrealized gain (loss) on cash flow hedges:
Change in fair value	$	(82	)	$	32		$	(50	)	$	(463	)	$	181		$	(282	)
Reclassification adjustments into earnings	39			(16		)	23			222			(88		)	134
Net unrealized loss	$	(43	)	$	16		$	(27	)	$	(241	)	$	93		$	(148	)
Other comprehensive income	$	2,054		$	(324	)	$	1,730		$	1,191		$	(462	)	$	729

Components of Accumulated Other Comprehensive Income (Loss), Net of Tax

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



	Foreign Currency Translation			Available-for-Sale Investment		Cash Flow Hedges			Total
Balance, December 31, 2016	$	(453	)	$	4,088	$	(20	)	$	3,615
Current period change	1,226			531		(27		)	1,730
Balance, June 30, 2017	$	773		$	4,619	$	(47	)	$	5,345

Segment Information (Tables)

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Components of Segment Information



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
Healthcare:
Revenues	$	83,227		$	106,088		$	181,679		$	220,106
Operating income	$	23,652		$	41,399		$	57,802		$	80,405
Segment operating income as a percentage of segment revenues	28.4		%	39.0		%	31.8		%	36.5		%
Education:
Revenues	$	43,926		$	37,322		$	86,207		$	73,195
Operating income	$	12,495		$	11,482		$	24,010		$	20,577
Segment operating income as a percentage of segment revenues	28.4		%	30.8		%	27.9		%	28.1		%
Business Advisory:
Revenues	$	54,265		$	40,849		$	102,381		$	71,447
Operating income	$	12,192		$	10,856		$	22,058		$	14,668
Segment operating income as a percentage of segment revenues	22.5		%	26.6		%	21.5		%	20.5		%
Total Company:
Revenues	$	181,418		$	184,259		$	370,267		$	364,748
Reimbursable expenses	20,930			18,982			37,880			35,543
Total revenues and reimbursable expenses	$	202,348		$	203,241		$	408,147		$	400,291

Segment operating income	$	48,339		$	63,737		$	103,870		$	115,650
Items not allocated at the segment level:
Other operating expenses	30,732			27,970			63,195			58,093
Other gains, net	(1,102		)	—			(1,102		)	—
Depreciation and amortization	9,684			7,558			18,603			14,972
Goodwill impairment charge ⁽¹⁾	209,600			—			209,600			—
Other expense, net	3,411			3,847			6,657			7,347
Income (loss) from continuing operations before income tax expense	$	(203,986	)	$	24,362		$	(193,083	)	$	35,238


(1)	The goodwill impairment charge is 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.

New Accounting Pronouncements New Accounting Pronouncements (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		$ 0
Excess Tax Benefit from Share-based Compensation, Financing Activities			$ 900
Stock-Based Compensation Forfeiture Allowance				$ 400
Income Tax Expense [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 100	$ 1,700

Discontinued Operations Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	$ 309	$ (970)	$ 452	$ (1,834)

- Definition

Amount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

Acquisitions - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands				3 Months Ended			6 Months Ended
	Apr. 01, 2017	Mar. 01, 2017	Jan. 09, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Business Acquisition [Line Items]
Costs in Excess of Billings, Current				$ 62,117			$ 62,117		$ 51,290
Business Combination, Provisional Information, Initial Accounting Incomplete, Reasons							The current fair values of assets acquired and liabilities assumed are considered preliminary and are based on the information that was available as of the date of the acquisition. We believe that the information provides a reasonable basis for estimating the preliminary fair values of assets acquired and liabilities assumed, but certain items, such as the working capital adjustment, may be subject to change as additional information is received. Thus, the provisional measurements of fair value and goodwill are subject to change. We expect to finalize the valuation as soon as practicable, but not later than one year from the acquisition date.
Acquisition date fair value based on closing price				$ 43.20			$ 43.20
Business Combination, Contingent Consideration, Liability				$ 15,489		$ 6,500	$ 15,489	$ 6,500
Revenues				181,418		184,259	370,267	364,748
Operating income				(200,575)		28,209	(186,426)	42,585
Intangible assets amortization expense				8,900		8,200	17,600	15,600
ADI Strategies, Inc. International [Member]
Business Acquisition [Line Items]
Effective date of acquisition	Apr. 01, 2017
Pope Woodhead [Member]
Business Acquisition [Line Items]
Effective date of acquisition			Jan. 09, 2017
Innosight Holdings, LLC [Member]
Business Acquisition [Line Items]
Costs in Excess of Billings, Current		$ 1,881
Pro Forma Adjustments, Additional Expense				300		$ 2,200	500	$ 5,600
Effective date of acquisition		Mar. 01, 2017
Outstanding stock from the existing shareholders		100.00%
Total consideration transferred		$ 113,665
Cash		90,725
Business Combination, Consideration Transferred, Liabilities Incurred		$ 89,000
Common stock issued		221,558
Acquisition date fair value, common stock		$ 9,560
Acquisition date fair value based on closing price		$ 43.15
Business Combination, Contingent Consideration, Liability		$ 12,050
Weighted-average amortization period		5 years 7 months
Business Acquisition, Goodwill, Expected Tax Deductible Amount		$ 87,400
Revenues				10,900			16,100
Operating income				200			1,400
Intangible assets amortization expense				1,000			1,800
Expenses incurred				$ 300	$ 1,400		$ 1,700
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High		$ 35,000

Acquisitions - Summary of Fair Value of Consideration Transferred (Detail) - USD ($) $ in Thousands	Mar. 01, 2017	Jun. 30, 2017	Jun. 30, 2016
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability		$ 15,489	$ 6,500
Innosight Holdings, LLC [Member]
Business Acquisition [Line Items]
Cash	$ 90,725
Common stock	9,560
Business Combination, Contingent Consideration, Liability	12,050
Accrued preliminary net working capital adjustment	1,330
Total consideration transferred	$ 113,665

Acquisitions - Allocation of the Purchase Price to the Fair Value of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Mar. 01, 2017	Dec. 31, 2016
Assets acquired:
Costs in Excess of Billings, Current	$ 62,117		$ 51,290
Liabilities assumed:
Goodwill	$ 688,836		$ 799,862
Innosight Holdings, LLC [Member]
Assets acquired:
Accounts receivable		$ 7,752
Costs in Excess of Billings, Current		1,881
Prepaid expenses and other current assets		491
Property and equipment		419
Intangible assets		18,015
Liabilities assumed:
Accounts payable		569
Accrued expenses and other current liabilities		837
Accrued payroll and related benefits		883
Deferred revenues		30
Total identifiable net assets		26,239
Goodwill		87,426
Total purchase price		$ 113,665

Acquisitions - Schedule of Components of Identifiable Intangible Assets Acquired and their Estimated Useful Lives (Detail) - Innosight Holdings, LLC [Member] $ in Thousands	Mar. 01, 2017 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Asset	$ 18,015
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Asset	$ 9,500
Useful Life in Years	6 years
Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Asset	$ 6,000
Useful Life in Years	6 years
Customer Contracts [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Asset	$ 1,000
Useful Life in Years	1 year
Noncompete Agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Asset	$ 1,300
Useful Life in Years	5 years
Off-Market Favorable Lease [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Asset	$ 215
Useful Life in Years	1 year

Acquisitions - Summary of Supplemental Pro Forma Consolidated Results of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Innosight Holdings, LLC [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Revenues	$ 181,418	$ 194,386
Net income (loss) from continuing operations	$ (150,190)	$ 16,978	$ (142,092)
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ (6.99)	$ 0.80	$ (6.63)
Business Acquisition, Pro Forma Earnings Per Share, Diluted	$ (6.99)	$ 0.79	$ (6.63)
Studer Group [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Revenues			$ 379,392	$ 383,956
Net income (loss) from continuing operations				$ 22,374
Business Acquisition, Pro Forma Earnings Per Share, Basic				$ 1.05
Business Acquisition, Pro Forma Earnings Per Share, Diluted				$ 1.03

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Goodwill [Line Items]
Goodwill					$ 942,845
Accumulated impairment losses					(142,983)
Goodwill [Roll Forward]
Goodwill, net beginning balance			$ 799,862
Goodwill recorded in connection with business acquisitions (1)			98,408
Goodwill, Impairment Loss		$ 0	(209,600)	$ 0
Goodwill, Transfers			0
Goodwill, Written off Related to Sale of Business Unit			(568)
Goodwill reallocation			734
Goodwill, net ending balance	$ 688,836		688,836
Healthcare
Goodwill [Line Items]
Goodwill					636,802
Goodwill [Roll Forward]
Goodwill, net beginning balance			636,802
Goodwill recorded in connection with business acquisitions (1)			0
Goodwill, Impairment Loss	209,600
Goodwill, net ending balance	427,202		427,202
Education [Member]
Goodwill [Line Items]
Goodwill					102,906
Goodwill [Roll Forward]
Goodwill, net beginning balance			102,906
Goodwill recorded in connection with business acquisitions (1)			10,252
Goodwill, Transfers			(10,794)
Goodwill reallocation			466
Goodwill, net ending balance	102,830		102,830
Business Advisory
Goodwill [Line Items]
Goodwill					203,137
Accumulated impairment losses					$ (142,983)
Goodwill [Roll Forward]
Goodwill, net beginning balance			60,154
Goodwill recorded in connection with business acquisitions (1)			88,156
Goodwill, Transfers			10,794
Goodwill reallocation			268
Goodwill, net ending balance	$ 158,804		$ 158,804

Goodwill and Intangible Assets - Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Intangible assets
Gross Carrying Amount		$ 181,463	$ 155,751
Accumulated Amortization		91,974	74,403
Customer Relationships [Member]
Intangible assets
Gross Carrying Amount		105,988	89,279
Accumulated Amortization		$ 43,061	34,827
Customer Relationships [Member] \| Minimum
Intangible assets
Useful Life in Years		4 years
Customer Relationships [Member] \| Maximum
Intangible assets
Useful Life in Years		13 years
Trade Names [Member]
Intangible assets
Gross Carrying Amount		$ 29,016	22,930
Accumulated Amortization		$ 15,215	11,652
Trade Names [Member] \| Minimum
Intangible assets
Useful Life in Years		2 years
Trade Names [Member] \| Maximum
Intangible assets
Useful Life in Years		6 years
Customer Contracts [Member]
Intangible assets
Gross Carrying Amount		$ 27,554	26,497
Accumulated Amortization		$ 24,540	21,295
Customer Contracts [Member] \| Minimum
Intangible assets
Useful Life in Years		1 year
Customer Contracts [Member] \| Maximum
Intangible assets
Useful Life in Years		4 years
Technology And Software [Member]
Intangible assets
Gross Carrying Amount		$ 9,340	8,970
Accumulated Amortization		$ 3,882	2,667
Technology And Software [Member] \| Minimum
Intangible assets
Useful Life in Years		3 years
Technology And Software [Member] \| Maximum
Intangible assets
Useful Life in Years		5 years
Noncompete Agreements [Member]
Intangible assets
Gross Carrying Amount		$ 5,330	3,685
Accumulated Amortization		$ 2,226	1,697
Noncompete Agreements [Member] \| Minimum
Intangible assets
Useful Life in Years		1 year
Noncompete Agreements [Member] \| Maximum
Intangible assets
Useful Life in Years		5 years
Publishing Content [Member]
Intangible assets
Useful Life in Years		3 years
Gross Carrying Amount		$ 3,300	3,300
Accumulated Amortization		2,613	2,062
Off-Market Favorable Lease [Member]
Intangible assets
Gross Carrying Amount		935	720
Accumulated Amortization		$ 437	203
Off-Market Favorable Lease [Member] \| Minimum
Intangible assets
Useful Life in Years		1 year
Off-Market Favorable Lease [Member] \| Maximum
Intangible assets
Useful Life in Years		3 years
In Process Research and Development [Member]
Intangible assets
Indefinite-Lived Intangible Assets (Excluding Goodwill)		$ 0	$ 370
MyRounding [Member] \| Technology And Software [Member]
Intangible assets
Useful Life in Years	5 years

Goodwill and Intangible Assets - Amortization Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets amortization expense	$ 8,900	$ 8,200	$ 17,600	$ 15,600
Estimated annual intangible assets amortization expense in next twelve months	34,966		34,966
Estimated annual intangible assets amortization expense, Year Two	23,936		23,936
Estimated annual intangible assets amortization expense, Year Three	17,279		17,279
Estimated annual intangible assets amortization expense, Year Four	12,116		12,116
Estimated annual intangible assets amortization expense, Year Five	8,070		8,070
Estimated annual intangible assets amortization expense, after Year Five	$ 6,092		$ 6,092

Goodwill and Intangible Assets Goodwill and Intangible Assets - Additional Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($) Segment	Jun. 30, 2016 USD ($)
Goodwill [Line Items]
Goodwill, Written off Related to Sale of Business Unit			$ 568
Gain (Loss) on Disposition of Business			931	$ 0
Goodwill, Impairment Loss		$ 0	$ 209,600	$ 0
Number of Operating Segments \| Segment			3
Number of Reporting Units			6
Goodwill, Transfers			$ 0
Healthcare
Goodwill [Line Items]
Goodwill, Impairment Loss	$ (209,600)
Education [Member]
Goodwill [Line Items]
Goodwill, Transfers			$ (10,794)

Earnings Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Net income from continuing operations	$ (150,482)	$ 16,139	$ (145,327)	$ 23,005
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	309	(970)	452	(1,834)
Net income	$ (150,173)	$ 15,169	$ (144,875)	$ 21,171
Weighted average common shares outstanding – basic	21,492	21,061	21,366	21,088
Weighted average common stock equivalents	0	315	0	330
Weighted average common shares outstanding – diluted	21,492	21,376	21,366	21,418
Net earnings per basic share:
Income (Loss) from Continuing Operations, Per Basic Share	$ (7.00)	$ 0.77	$ (6.80)	$ 1.09
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	0.01	(0.05)	0.02	(0.09)
Basic (USD per share)	(6.99)	0.72	(6.78)	1.00
Net earnings per diluted share:
Income (Loss) from Continuing Operations, Per Diluted Share	(7.00)	0.76	(6.80)	1.07
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0.01	(0.05)	0.02	(0.08)
Diluted (USD per share)	$ (6.99)	$ 0.71	$ (6.78)	$ 0.99

Earnings Per Share - Summary of Anti-dilutive Securities Excluded from Computation of Weighted Average Common Stock Equivalents (Detail) - shares shares in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	7,056	6,260
Unvested restricted stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	604	2
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	194	0
Convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	3,129	3,129
Warrants related to the issuance of convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	3,129	3,129

Earnings Per Share - Additional Information (Detail) - October 2014 Share Repurchase Program - USD ($)	3 Months Ended
	Mar. 31, 2016	Jun. 30, 2017
Accelerated Share Repurchases [Line Items]
Share repurchase authorized amount		$ 125,000,000
Shares repurchased, shares	982,192
Share repurchases	$ 55,300,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 35,100,000

Financing Arrangements - Summary of Carrying Amounts of Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Net carrying amount	$ 400,667	$ 292,065
Long-term debt, net of current portion	400,173	292,065
1.25% convertible senior notes due 2019
Debt Instrument [Line Items]
Net carrying amount	228,554	224,065
Senior secured credit facility
Debt Instrument [Line Items]
Net carrying amount	167,000	$ 68,000
Promissory Note due 2024 [Member]
Debt Instrument [Line Items]
Net carrying amount	5,113
Long-term Debt, Current Maturities	$ (494)

Financing Arrangements Schedule of Maturities of Long-Term Debt (Details) $ in Thousands	Jun. 30, 2017 USD ($)
Debt Disclosure [Abstract]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 245
Long-term Debt, Maturities, Repayments of Principal in Year Two	501
Long-term Debt, Maturities, Repayments of Principal in Year Three	250,515
Long-term Debt, Maturities, Repayments of Principal in Year Four	167,529
Long-term Debt, Maturities, Repayments of Principal in Year Five	544
Long-term Debt, Maturities, Repayments of Principal after Year Five	$ 2,779

Financing Arrangements - Schedule of Convertible Notes (Detail) - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2014
Convertible Senior Notes [Line Items]
Net carrying amount	$ 400,667,000	$ 292,065,000
1.25% convertible senior notes due 2019
Convertible Senior Notes [Line Items]
Proceeds	250,000,000	250,000,000	$ 250,000,000
Less: debt discount, net of amortization	(18,640,000)	(22,520,000)
Debt Issuance Costs, Net	(2,806,000)	(3,415,000)
Net carrying amount	228,554,000	224,065,000
Equity component	$ 39,287,000	$ 39,287,000

Financing Arrangements - Summary of Interest Expense Recognized (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Interest Expense Recognized [Line Items]
Interest Expense, Debt, Excluding Amortization	$ 781	$ 781	$ 1,563	$ 1,563
Amortization of Debt Discount (Premium)	1,951	1,861	609	598
Amortization of Debt Issuance Costs	305	300	3,879	3,699
Interest Expense, Debt			$ 6,051	$ 5,860
1.25% convertible senior notes due 2019
Interest Expense Recognized [Line Items]
Interest Expense, Debt	$ 3,037	$ 2,942

Financing Arrangements - Additional Information (Detail) $ / shares in Units, shares in Millions					3 Months Ended		6 Months Ended
	Jun. 22, 2017	Mar. 31, 2015 USD ($)	Sep. 30, 2014 USD ($) $ / shares shares	Apr. 04, 2013	Jun. 30, 2017 USD ($)	Mar. 31, 2015 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)
Debt Instrument [Line Items]
Payments of Debt Issuance Costs							$ 395,000	$ 0
Deferred tax liability					$ 0		0		$ 35,633,000
Net carrying amount					400,667,000		400,667,000		292,065,000
Duration of LIBOR	1 month			1 month
Note Hedge
Debt Instrument [Line Items]
Common stock purchased \| shares			3.1
Aggregate amount for convertible hedge			$ 42,100,000
Deferred tax asset			$ 16,500,000
Warrants related to the issuance of convertible senior notes
Debt Instrument [Line Items]
Common stock purchased \| shares			3.1
Common stock price per share \| $ / shares			$ 97.12
Aggregate proceeds from the sale of warrants			$ 23,600,000
1.25% convertible senior notes due 2019
Debt Instrument [Line Items]
Aggregate principal amount			$ 250,000,000		$ 250,000,000		$ 250,000,000		250,000,000
Debt Instrument, Interest Rate, Stated Percentage			1.25%
Debt instrument maturity date			Oct. 01, 2019
Number of common shares converted upon debt conversion for each $1000 principal amount			12.5170
Principal amount of notes per conversion			$ 1,000
Optional right of debt instrument holders to convert debt instrument into cash, portion of principal amount			100.00%
Earliest conversion date			Jul. 01, 2019
Number of consecutive business days following consecutive trading days			5 days
Concentration risk percentage			98.00%
Effective interest rate of debt					4.751%		4.751%
Remaining life of notes							2 years 3 months
Payments of Debt Issuance Costs			$ 7,300,000
Liability issuance costs			6,200,000
Equity issuance costs			1,100,000
Deferred tax liability			$ 15,400,000
Net carrying amount					$ 228,554,000		$ 228,554,000		224,065,000
1.25% convertible senior notes due 2019 \| Minimum
Debt Instrument [Line Items]
Conversion price of convertible notes \| $ / shares			$ 79.89
Number of least trading days required within consecutive trading days			5 days
Number of consecutive trading days			20 days
Percentage of applicable conversion price			130.00%
1.25% convertible senior notes due 2019 \| Maximum
Debt Instrument [Line Items]
Conversion price of convertible notes \| $ / shares			$ 97.12
Number of least trading days required within consecutive trading days			30 days
Senior secured credit facility
Debt Instrument [Line Items]
Revolving Credit facility		$ 500,000,000				$ 500,000,000
Period of revolving credit facility		5 years
Credit agreement expiration date		Mar. 31, 2020
Option to increase revolving credit facility		$ 100,000,000
Maximum principle amount		$ 600,000,000				$ 600,000,000
Convertible debt maturity term		90 days
Percentage of other equity interests in domestic subsidiaries		100.00%
Percentage of other equity interests in foreign subsidiaries		65.00%
Minimum consolidated interest coverage ratio		3.50				3.50
Actual consolidated leverage ratio					3.22		3.22
Actual interest coverage ratio					15.78		15.78
Net carrying amount					$ 167,000,000		$ 167,000,000		$ 68,000,000
Percentage of weighted average interest rate of borrowings					2.90%		2.90%		2.50%
Outstanding letters of credit					$ 2,600,000		$ 2,600,000		$ 4,800,000
Unused borrowing capacity under Credit Agreement					$ 330,400,000		330,400,000
Senior secured credit facility \| Scenario One, Leverage Ratio
Debt Instrument [Line Items]
Maximum consolidated leverage ratio						3.25
Senior secured credit facility \| Scenario Two, Leverage Ratio
Debt Instrument [Line Items]
Maximum consolidated leverage ratio						3.75
Senior secured credit facility \| Minimum \| LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings		1.25%
Senior secured credit facility \| Minimum \| Base Rate [Member]
Debt Instrument [Line Items]
Interest rate on borrowings		0.25%
Senior secured credit facility \| Maximum \| LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings		2.00%
Senior secured credit facility \| Maximum \| Base Rate [Member]
Debt Instrument [Line Items]
Interest rate on borrowings		1.00%
Promissory Note due 2024 [Member]
Debt Instrument [Line Items]
Interest rate on borrowings					1.97%
Net carrying amount					$ 5,113,000		$ 5,113,000
Debt Instrument, Maturity Date							Mar. 01, 2024
Repayment of Principal at Maturity Date					$ 1,500,000		$ 1,500,000
Duration of LIBOR							1 month

Restructuring Charges - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Restructuring Charges [Abstract]
Restructuring charges	$ 3,669		$ 1,747	$ 1,300	$ 3,948	$ 3,080
Restructuring reserve	6,431				6,431		$ 10,979
Employee Severance [Member]
Restructuring Charges [Abstract]
Restructuring reserve	1,072				1,072		5,182
Employee Severance [Member] \| Healthcare
Restructuring Charges [Abstract]
Restructuring charges	2,000		1,200
Employee Severance [Member] \| Corporate, Non-Segment [Member]
Restructuring Charges [Abstract]
Restructuring charges	400			800
Office Space Reductions [Member]
Restructuring Charges [Abstract]
Restructuring charges	1,000	$ 300	$ 300	200
Restructuring reserve	5,359				5,359		5,773
Other Restructuring [Member]
Restructuring Charges [Abstract]
Restructuring charges				$ 200
Restructuring reserve	$ 0				0		$ 24
Discontinued Operations [Member] \| Huron Legal
Restructuring Charges [Abstract]
Restructuring charges					$ 600

Restructuring Charges Restructuring Liability Rollforward (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 6,431	$ 10,979
Restructuring additions	4,073
Payments for Restructuring	7,742
Restructuring Reserve, Accrual Adjustment	(748)
Noncash Restructuring Charges	(131)
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	1,072	5,182
Restructuring additions	2,868
Payments for Restructuring	6,815
Restructuring Reserve, Accrual Adjustment	(117)
Noncash Restructuring Charges	(46)
Office Space Reductions [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	5,359	5,773
Restructuring additions	1,097
Payments for Restructuring	934
Restructuring Reserve, Accrual Adjustment	(553)
Noncash Restructuring Charges	(24)
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	0	$ 24
Restructuring additions	108
Payments for Restructuring	7
Restructuring Reserve, Accrual Adjustment	(78)
Noncash Restructuring Charges	$ (61)

Derivative Instruments and Hedging Activity - Additional Information (Detail) - USD ($)			6 Months Ended
	Jun. 22, 2017	Apr. 04, 2013	Jun. 30, 2017	Apr. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred			$ 100,000
Interest rate swap agreement, effective date	Aug. 31, 2017	Mar. 31, 2014
Interest rate swap agreement, end date	Aug. 31, 2022	Aug. 31, 2017
Interest rate swap agreement for a notional amount	$ 50,000,000	$ 60,000,000.0		$ 86,000,000.0
Duration of LIBOR	1 month	1 month
Percentage of fixed rate	1.90%	0.985%
Gain (loss) reclassification from accumulated OCI to income, estimate of time to transfer			12 months

Derivative Instruments and Hedging Activity - Fair Value Interest Rate Swaps Designated as Cash Flow Hedging Instruments (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Prepaid Expenses and Other Current Assets [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	$ 23	$ 0
Other Noncurrent Assets [Member]
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	82	0
Accrued expenses
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	$ 202	$ 54

Fair Value of Financial Instruments - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Asset/Liability
Assets, fair value	$ 57,342	$ 53,408
Liabilities, fair value	21,589	8,881
Contingent consideration for business acquisitions
Fair Value, Asset/Liability
Liabilities, fair value	21,469	8,827
Interest Rate Swap [Member]
Fair Value, Asset/Liability
Assets, fair value	23
Liabilities, fair value	120	54
Convertible debt investment
Fair Value, Asset/Liability
Assets, fair value	35,546	34,675
Promissory note
Fair Value, Asset/Liability
Assets, fair value	2,259	2,325
Level 2
Fair Value, Asset/Liability
Assets, fair value	19,537	16,408
Liabilities, fair value	120	54
Level 2 \| Interest Rate Swap [Member]
Fair Value, Asset/Liability
Assets, fair value	23
Liabilities, fair value	120	54
Level 3
Fair Value, Asset/Liability
Assets, fair value	37,805	37,000
Liabilities, fair value	21,469	8,827
Level 3 \| Contingent consideration for business acquisitions
Fair Value, Asset/Liability
Liabilities, fair value	21,469	8,827
Level 3 \| Convertible debt investment
Fair Value, Asset/Liability
Assets, fair value	35,546	34,675
Level 3 \| Promissory note
Fair Value, Asset/Liability
Assets, fair value	2,259	2,325
Deferred Compensation Plan Assets [Member]
Fair Value, Asset/Liability
Assets, fair value	19,514	16,408
Deferred Compensation Plan Assets [Member] \| Level 2
Fair Value, Asset/Liability
Assets, fair value	$ 19,514	$ 16,408

Fair Value of Financial Instruments - Additional Information (Detail) - USD ($)				6 Months Ended
	Jun. 22, 2017	Apr. 04, 2013	Dec. 30, 2011	Jun. 30, 2017	Jun. 30, 2014	Dec. 31, 2016	Sep. 30, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Duration of LIBOR	1 month	1 month
Property and equipment, net				$ 46,977,000		$ 32,434,000
Fair Value of Financial Instruments [Abstract]
Investments in notes				$ 35,546,000		34,675,000
Closing price of common stock				$ 43.20
Promissory Note due 2024 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Duration of LIBOR				1 month
Fair Value of Financial Instruments [Abstract]
Debt Instrument, Maturity Date				Mar. 01, 2024
1.25% convertible senior notes due 2019
Fair Value of Financial Instruments [Abstract]
Aggregate principal amount				$ 250,000,000		250,000,000	$ 250,000,000
Carrying value of equity component				39,287,000		$ 39,287,000
Convertible debt investment \| Shorelight Holdings LLC
Fair Value of Financial Instruments [Abstract]
Investments in notes				$ 27,900,000
Debt Instrument, Maturity Date				Jul. 01, 2020
Promissory note \| Accounting Advisory Practice
Fair Value of Financial Instruments [Abstract]
Promissory note received for sale of Accounting Advisory			$ 3,500,000
Promissory note term			4 years
Promissory note payable maturity date					Dec. 31, 2018
Discount rate used to measure fair value				17.00%
Prepaid Expenses and Other Current Assets [Member] \| Promissory note
Fair Value of Financial Instruments [Abstract]
Assets, fair value				$ 200,000
Other Noncurrent Assets [Member] \| Promissory note
Fair Value of Financial Instruments [Abstract]
Assets, fair value				2,100,000
Aircraft [Domain]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property and equipment, net				$ 6,800,000

Fair Value of Financial Instruments - Summary of Carrying Amount and Estimated Fair Value of Convertible Notes (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Carrying Amounts And Estimated Fair Values Of Financial Instruments [Line Items]
Net carrying amount	$ 400,667	$ 292,065
1.25% convertible senior notes due 2019
Carrying Amounts And Estimated Fair Values Of Financial Instruments [Line Items]
Net carrying amount	228,554	224,065
Estimated Fair Value	$ 239,445	$ 245,018

Fair Value of Financial Instruments Fair Value of Financial Instruments - Contingent Consideration Reconciliation (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 21,589	$ 8,881
Contingent consideration for business acquisitions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases	15,489
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements	(1,938)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Period Increase (Decrease)	(1,102)
Contingent consideration for business acquisitions \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	21,469	$ 8,827
Foreign Currency Gain (Loss) [Member] \| Contingent consideration for business acquisitions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Period Increase (Decrease)	$ 193

Fair Value of Financial Instruments Fair Value of Financial Instruments - Convertible Debt Investment Reconciliation (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 57,342	$ 53,408
Convertible senior notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)	871
Convertible senior notes \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 35,546	$ 34,675

Fair Value of Financial Instruments Fair Value of Financial Instruments - Promissory Note Reconciliation (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 57,342	$ 53,408
Promissory note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)	207
Promissory note \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	2,259	$ 2,325
Interest Income [Member] \| Promissory note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	(96)
Notes Receivable [Member] \| Promissory note
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	$ (177)

Other Comprehensive Income (Loss )- Components of Other Comprehensive Loss, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Equity [Abstract]
Foreign currency translation adjustment, before taxes	$ 802	$ (19)	$ 1,226	$ 2
Foreign currency translation adjustment, taxes	0	0	0	0
Foreign currency translation adjustment, net of taxes	802	(19)	1,226	2
Unrealized gain on investment, before taxes	(2,023)	(995)	871	1,430
Unrealized gain on investment, tax (expense) benefit	777	398	(340)	(555)
Unrealized gain on investment, net of taxes	(1,246)	(597)	531	875
Change in fair value, before taxes	(120)	(160)	(82)	(463)
Change in fair value, tax (expense) benefit	46	62	32	181
Change in fair value, net of taxes	(74)	(98)	(50)	(282)
Reclassification adjustments into earnings, before taxes	3	106	39	222
Reclassification adjustments into earnings, tax (expense) benefit	(1)	(42)	(16)	(88)
Reclassification adjustments into earnings, net of taxes	2	64	23	134
Net unrealized gain (loss), before taxes	(117)	(54)	(43)	(241)
Net unrealized gain (loss), tax (expense) benefit	45	20	16	93
Net unrealized gain (loss), net of taxes	(72)	(34)	(27)	(148)
Other comprehensive income (loss), before taxes	(1,338)	(1,068)	2,054	1,191
Other comprehensive income (loss), tax (expense) benefit	822	418	(324)	(462)
Accumulated Other Comprehensive (Income) Loss, Current period change	$ (516)	$ (650)	$ 1,730	$ 729

Other Comprehensive Income (Loss )- Components of Accumulated Other Comprehensive Loss, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Equity [Abstract]
Foreign Currency Translation Adjustments, Beginning balance			$ (453)
Foreign currency translation adjustments, net of tax	$ 802	$ (19)	1,226	$ 2
Foreign Currency Translation Adjustments, Ending balance	773		773
Net Unrealized Gain (Loss) on Investment, Beginning balance			4,088
Unrealized gain (loss) on investment, net of tax	(1,246)	(597)	531	875
Net Unrealized Gain (Loss) on Investment, Ending balance	4,619		4,619
Net Unrealized Losses on Derivatives, Beginning balance			(20)
Unrealized loss on cash flow hedging instruments, net of tax	(72)	(34)	(27)	(148)
Net Unrealized Losses on Derivatives, Ending balance	(47)		(47)
Accumulated Other Comprehensive Income (Loss), Beginning balance			3,615
Accumulated Other Comprehensive (Income) Loss, Current period change	(516)	$ (650)	1,730	$ 729
Accumulated Other Comprehensive Income (Loss), Ending balance	$ 5,345		$ 5,345

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 900		$ 900
Unrecognized Tax Benefits	3,300		3,300
Decrease in Unrecognized Tax Benefits is Reasonably Possible	$ 2,400		$ 2,400
Effective tax rates	26.20%	33.80%	24.70%	34.70%
Income (loss) from continuing operations before income tax expense	$ (203,986)	$ 24,362	$ (193,083)	$ 35,238
Goodwill, Impairment Loss		0	209,600	0
Income tax expense (benefit)	(53,504)	$ 8,223	(47,756)	$ 12,233
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification			0
Discontinued Operations [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Unrecognized Tax Benefits	2,400		2,400
Healthcare
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Goodwill, Impairment Loss	(209,600)
Goodwill, Impairment Loss, Not Deductible for Tax Purposes	61,200
Income Tax Expense [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 100		$ 1,700

Commitments, Contingencies and Guarantees - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Measurements, Recurring
Commitments And Contingencies [Line Items]
Liabilities, fair value	$ 21,589	$ 8,881
Fair Value, Measurements, Recurring \| Contingent consideration for business acquisitions
Commitments And Contingencies [Line Items]
Liabilities, fair value	21,469	8,827
Senior secured credit facility
Commitments And Contingencies [Line Items]
Guarantees in the form of letters of credit	$ 2,600	$ 4,800

Segment Information - Additional Information (Detail)	6 Months Ended
Segment Information - Additional Information (Detail)	Jun. 30, 2017 Segment
Segment Reporting [Abstract]
Number of Operating Segments	3

Segment Information - Components of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Components of Segment Information
Revenues	$ 181,418	$ 184,259	$ 370,267	$ 364,748
Operating income (loss)	(200,575)	28,209	(186,426)	42,585
Reimbursable expenses	20,930	18,982	37,880	35,543
Total revenues and reimbursable expenses	202,348	203,241	408,147	400,291
Gain (Loss) Related To Litigation Settlement And Other Operating Gains	1,102	0	1,102	0
Depreciation and amortization	9,684	7,558	18,603	14,972
Goodwill, Impairment Loss		0	209,600	0
Other expense, net	(3,411)	(3,847)	(6,657)	(7,347)
Income from continuing operations before income tax expense	(203,986)	24,362	(193,083)	35,238
Healthcare
Components of Segment Information
Goodwill, Impairment Loss	(209,600)
Operating Segments
Components of Segment Information
Revenues	181,418	184,259	370,267	364,748
Operating income (loss)	48,339	63,737	103,870	115,650
Reimbursable expenses	20,930	18,982		35,543
Total revenues and reimbursable expenses	202,348	203,241		400,291
Operating Segments \| Healthcare
Components of Segment Information
Revenues	83,227	106,088	181,679	220,106
Operating income (loss)	$ 23,652	$ 41,399	$ 57,802	$ 80,405
Segment operating income as a percentage of segment revenues	28.40%	39.00%	31.80%	36.50%
Operating Segments \| Education [Member]
Components of Segment Information
Revenues	$ 43,926	$ 37,322	$ 86,207	$ 73,195
Operating income (loss)	$ 12,495	$ 11,482	$ 24,010	$ 20,577
Segment operating income as a percentage of segment revenues	28.40%	30.80%	27.90%	28.10%
Operating Segments \| Business Advisory
Components of Segment Information
Revenues	$ 54,265	$ 40,849	$ 102,381	$ 71,447
Operating income (loss)	$ 12,192	$ 10,856	$ 22,058	$ 14,668
Segment operating income as a percentage of segment revenues	22.50%	26.60%	21.50%	20.50%
Segment Reconciling Items
Components of Segment Information
Other operating expenses	$ 30,732	$ 27,970	$ 63,195	$ 58,093
Gain (Loss) Related To Litigation Settlement And Other Operating Gains	(1,102)	0	(1,102)	0
Depreciation and amortization	9,684	7,558	18,603	14,972
Goodwill, Impairment Loss	209,600
Other expense, net	$ 3,411	$ 3,847	$ 6,657	$ 7,347