Document and Entity Information (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Feb. 14, 2014	Jun. 30, 2013
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	FCN
Entity Registrant Name	FTI CONSULTING INC
Entity Central Index Key	0000887936
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		40,636,252
Entity Public Float			$ 820

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current assets
Cash and cash equivalents	$ 205,833	$ 156,785
Accounts receivable:
Billed receivables	352,411	314,491
Unbilled receivables	233,307	208,797
Allowance for doubtful accounts and unbilled services	(109,273)	(94,048)
Accounts receivable, net	476,445	429,240
Current portion of notes receivable	33,093	33,194
Prepaid expenses and other current assets	61,800	51,541
Current portion of deferred tax assets	26,690	3,615
Total current assets	803,861	674,375
Property and equipment, net of accumulated depreciation	79,007	68,192
Goodwill	1,218,733	1,260,035
Other intangible assets, net of amortization	97,148	104,181
Notes receivable, net of current portion	108,298	101,623
Other assets	57,900	67,046
Total assets	2,364,947	2,275,452
Current liabilities
Accounts payable, accrued expenses and other	126,886	98,109
Accrued compensation	222,738	168,392
Current portion of long-term debt	6,014	6,021
Billings in excess of services provided	28,692	31,675
Total current liabilities	384,330	304,197
Long-term debt, net of current portion	711,000	717,024
Deferred income taxes	137,697	105,751
Other liabilities	89,661	80,248
Total liabilities	1,322,688	1,207,220
Commitments and contingent liabilities (notes 8, 14 and 15)
Stockholders' equity
Preferred stock, $0.01 par value; shares authorized - 5,000; none outstanding
Common stock, $0.01 par value; shares authorized - 75,000; shares issued and outstanding - 40,526 (2013) and 40,755 (2012)	405	408
Additional paid-in capital	362,322	367,978
Retained earnings	730,621	741,215
Accumulated other comprehensive loss	(51,089)	(41,369)
Total stockholders' equity	1,042,259	1,068,232
Total liabilities and stockholders' equity	$ 2,364,947	$ 2,275,452

Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000	5,000
Preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	75,000	75,000
Common stock, shares issued	40,526	40,755
Common stock, shares outstanding	40,526	40,755

Consolidated Statements of Comprehensive Income (Loss) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 399,345	$ 386,055	$ 396,243	$ 395,228	$ 1,652,432	$ 1,576,871	$ 1,566,768
Operating expenses
Direct cost of revenues	268,901	255,152	259,528	258,480	245,080	241,614	248,220	245,618	1,042,061	980,532	956,908
Selling, general and administrative expense	107,196	94,513	96,325	96,647	94,058	88,909	92,460	102,589	394,681	378,016	373,295
Special charges	27,568	10,419		427		2,775	26,782		38,414	29,557	15,212
Acquisition-related contingent consideration	(4,778)	630	(7,452)	731	(483)	403	(3,541)	557	(10,869)	(3,064)	(6,465)
Amortization of other intangible assets	5,661	5,776	5,953	5,564	5,634	5,766	5,490	5,517	22,954	22,407	22,371
Goodwill impairment charge		83,752			110,387				83,752	110,387
Costs and Expenses, Total	404,548	450,242	354,354	361,849	454,676	339,467	369,411	354,281	1,570,993	1,517,835	1,361,321
Operating income (loss)	11,450	(35,599)	60,259	45,329	(55,331)	46,588	26,832	40,947	81,439	59,036	205,447
Other income (expense)
Interest income and other	46	1,152	(387)	937	1,156	1,584	(363)	3,282	1,748	5,659	6,304
Interest expense	(12,776)	(12,814)	(13,071)	(12,715)	(13,124)	(13,208)	(15,195)	(15,204)	(51,376)	(56,731)	(58,624)
Loss on early extinguishment of debt					(4,850)					(4,850)
Other (expense) income									(49,628)	(55,922)	(52,320)
Income before income tax provision	(1,280)	(47,261)	46,801	33,551	(72,149)	34,964	11,274	29,025	31,811	3,114	153,127
Income tax provision	5,859	3,360	23,315	9,871	13,728	12,251	3,527	10,594	42,405	40,100	49,224
Net income (loss)	(7,139)	(50,621)	23,486	23,680	(85,877)	22,713	7,747	18,431	(10,594)	(36,986)	103,903
Earnings (loss) per common share - basic	$ (0.18)	$ (1.29)	$ 0.60	$ 0.60	$ (2.15)	$ 0.56	$ 0.19	$ 0.46	$ (0.27)	$ (0.92)	$ 2.53
Earnings (loss) per common share - diluted	$ (0.18)	$ (1.29)	$ 0.58	$ 0.58	$ (2.15)	$ 0.55	$ 0.18	$ 0.43	$ (0.27)	$ (0.92)	$ 2.39
Other comprehensive income (loss) net of tax:
Foreign currency translation adjustments, net of tax expense (benefit) of $0, $654 and ($1,568) for the years ended December 31, 2013, 2012 and 2011, respectively									(9,720)	15,023	(2,902)
Other comprehensive income (loss), net of tax									(9,720)	15,023	(2,902)
Comprehensive income (loss)									$ (20,314)	$ (21,963)	$ 101,001

Consolidated Statements of Stockholders' Equity (USD $) In Thousands, except Share data, unless otherwise specified	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss)
Beginning Balance at Dec. 31, 2010	$ 1,167,606	$ 461	$ 546,337	$ 674,298	$ (53,490)
Beginning Balance (in shares) at Dec. 31, 2010		46,144,000
Net income (loss)	103,903			103,903
Other comprehensive income (loss):
Cumulative translation adjustment	(2,902)				(2,902)
Issuance of common stock in connection with:
Exercise of options, net of income tax expense from share-based awards of $846 in 2011, $994 in 2012 and $1,051 in 2013 (in shares)		637,000
Exercise of options, net of income tax expense from share-based awards of $846 in 2011, $994 in 2012 and $1,051 in 2013	16,423	7	16,416
Restricted share grants, less net settled shares of 119 in 2011, 178 in 2012 and 178 in 2013 (in shares)		436,000
Restricted share grants, less net settled shares of 119 in 2011, 178 in 2012 and 178 in 2013	(4,466)	4	(4,470)
Stock units issued under incentive compensation plan	4,241		4,241
Business combinations	(5,455)		(5,455)
Purchase and retirement of common stock (in shares)	(5,733,205)	(5,733,000)
Purchase and retirement of common stock	(209,400)	(57)	(209,343)
Share-based compensation	36,252		36,252
Ending Balance at Dec. 31, 2011	1,106,202	415	383,978	778,201	(56,392)
Ending Balance (in shares) at Dec. 31, 2011		41,484,000
Net income (loss)	(36,986)			(36,986)
Other comprehensive income (loss):
Cumulative translation adjustment	15,023				15,023
Issuance of common stock in connection with:
Exercise of options, net of income tax expense from share-based awards of $846 in 2011, $994 in 2012 and $1,051 in 2013 (in shares)		328,000
Exercise of options, net of income tax expense from share-based awards of $846 in 2011, $994 in 2012 and $1,051 in 2013	7,043	4	7,039
Restricted share grants, less net settled shares of 119 in 2011, 178 in 2012 and 178 in 2013 (in shares)		443,000
Restricted share grants, less net settled shares of 119 in 2011, 178 in 2012 and 178 in 2013	(6,385)	4	(6,389)
Stock units issued under incentive compensation plan	3,079		3,079
Business combinations (in shares)		181,000
Business combinations	1,035	2	1,033
Reacquisition of equity component of convertible debt	(108)		(108)
Purchase and retirement of common stock (in shares)		(1,681,000)
Purchase and retirement of common stock	(50,032)	(17)	(50,015)
Share-based compensation	29,361		29,361
Ending Balance at Dec. 31, 2012	1,068,232	408	367,978	741,215	(41,369)
Ending Balance (in shares) at Dec. 31, 2012	40,755,000	40,755,000
Net income (loss)	(10,594)			(10,594)
Other comprehensive income (loss):
Cumulative translation adjustment	(9,720)				(9,720)
Issuance of common stock in connection with:
Exercise of options, net of income tax expense from share-based awards of $846 in 2011, $994 in 2012 and $1,051 in 2013 (in shares)	1,278,000	1,278,000
Exercise of options, net of income tax expense from share-based awards of $846 in 2011, $994 in 2012 and $1,051 in 2013	34,979	13	34,966
Restricted share grants, less net settled shares of 119 in 2011, 178 in 2012 and 178 in 2013 (in shares)		369,000
Restricted share grants, less net settled shares of 119 in 2011, 178 in 2012 and 178 in 2013	(6,337)	3	(6,340)
Stock units issued under incentive compensation plan	3,005		3,005
Business combinations (in shares)		81,000
Business combinations	(1,305)	1	(1,306)
Purchase and retirement of common stock (in shares)		(1,957,000)
Purchase and retirement of common stock	(71,130)	(20)	(71,110)
Share-based compensation	35,129		35,129
Ending Balance at Dec. 31, 2013	$ 1,042,259	$ 405	$ 362,322	$ 730,621	$ (51,089)
Ending Balance (in shares) at Dec. 31, 2013	40,526,000	40,526,000

Consolidated Statements of Stockholders' Equity (Parenthetical) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Exercise of options, income tax expense	$ 1,051	$ 994	$ 846
Restricted share grants, settled shares	178	178	119

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating activities
Net income (loss)	$ (10,594)	$ (36,986)	$ 103,903
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	32,638	33,919	28,582
Amortization and impairment of other intangible assets	22,954	22,586	22,371
Goodwill impairment charge	83,752	110,387
Acquisition-related contingent consideration	(10,869)	(3,064)	(6,465)
Provision for doubtful accounts	13,335	14,179	12,586
Non-cash share-based compensation	35,129	29,361	37,352
Non-cash interest expense and loss on extinguishment of debt	2,699	9,824	8,439
Other	(1,582)	(488)	(2,068)
Changes in operating assets and liabilities, net of effects from acquisitions:
Accounts receivable, billed and unbilled	(56,290)	(3,691)	(94,178)
Notes receivable	(7,544)	(25,730)	(3,781)
Prepaid expenses and other assets	(6,784)	(1,895)	3,933
Accounts payable, accrued expenses and other	8,505	(12,458)	11,472
Income taxes	7,963	(6,816)	22,227
Accrued compensation	82,917	(21,074)	38,073
Billings in excess of services provided	(2,958)	12,134	(8,618)
Net cash provided by operating activities	193,271	120,188	173,828
Investing activities
Payments for acquisition of businesses, net of cash received	(55,498)	(62,893)	(62,346)
Purchases of property and equipment	(42,544)	(27,759)	(31,091)
Purchases of investments	(5,094)
Other	45	246	(211)
Net cash used in investing activities	(103,091)	(90,406)	(93,648)
Financing activities
Borrowings under revolving line of credit		75,000	25,000
Payments of revolving line of credit		(75,000)	(25,000)
Payments of long-term debt and capital lease obligations	(6,021)	(377,859)	(6,994)
Issuance of debt securities, net		292,608
Cash received for settlement of interest rate swaps			5,596
Purchase and retirement of common stock	(66,763)	(50,032)	(209,400)
Net issuance of common stock under equity compensation plans	29,392	1,598	11,109
Other	263	(4,561)	960
Net cash (used in) provided by financing activities	(43,129)	(138,246)	(198,729)
Effect of exchange rate changes and fair value adjustments on cash and cash equivalents	1,997	826	(1,598)
Net (decrease) increase in cash and cash equivalents	49,048	(107,638)	(120,147)
Cash and cash equivalents, beginning of period	156,785	264,423	384,570
Cash and cash equivalents, end of period	205,833	156,785	264,423
Supplemental cash flow disclosures
Cash paid for interest	48,156	57,082	50,655
Cash paid for income taxes, net of refunds	35,074	46,918	38,742
Non-cash investing and financing activities:
Issuance of common stock to acquire businesses	2,883	5,193
Issuance of stock units under incentive compensation plans	3,005	3,079	4,241
Unsettled repurchase and retirement of common stock	$ (4,367)

Description of Business and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Description of Business and Summary of Significant Accounting Policies

1. Description of Business and Summary of Significant Accounting Policies

Description of Business

FTI Consulting, Inc. including its consolidated subsidiaries (collectively, the “Company,” “we,” “our” or “FTI Consulting”), is a leading global business advisory firm dedicated to helping organizations protect and enhance their enterprise value. Our experienced teams of professionals include many individuals who are widely recognized as experts in their respective fields. We believe clients retain us because of our recognized expertise and capabilities in highly specialized areas as well as our reputation for satisfying our clients’ needs. We operate through five reportable segments: Corporate Finance/Restructuring, Forensic and Litigation Consulting, Economic Consulting, Technology and Strategic Communications.

Accounting Principles

Our financial statements are prepared in conformity with United States (“U.S.”) generally accepted accounting principles (“GAAP”).

Reclassifications

Certain prior period amounts have been reclassified to conform to the current period presentation.

Consolidation

The consolidated financial statements include the accounts of FTI Consulting and all of our subsidiaries that we control or variable interest entities for which we have determined that we are the primary beneficiary. All significant intercompany transactions and balances have been eliminated.

Foreign Currency

Results of operations for our non-U.S. subsidiaries are translated from the designated functional currency to the reporting currency of the U.S. dollar. Revenues and expenses are translated at average exchange rates for each month while assets and liabilities are translated at balance sheet date exchange rates. Resulting translation adjustments are recorded as a component of stockholders’ equity in “Accumulated other comprehensive loss.”

Transaction gains and losses arising from currency exchange rate fluctuations on transactions denominated in a currency other than the local functional currency are included in “Interest income and other” on our Consolidated Statements of Comprehensive Income (Loss). Such transaction gains and losses may be realized or unrealized depending upon whether the transaction settled during the period or remains outstanding at the balance sheet date.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Due to the inherent uncertainty involved in making those assumptions, actual results could differ from those estimates. The most significant estimates made and assumptions used are the determination of the allowance for doubtful accounts and unbilled services, the valuation of stock-based compensation, the fair value of acquisition-related contingent consideration, the measurement of deferred tax assets and the assessment of recoverability of intangible assets and goodwill. Management bases its estimates on historical trends, current experience and other assumptions that it believes are reasonable.

Revenue Recognition

Revenue is recognized when persuasive evidence of an arrangement exists, the related services are provided, the price is fixed or determinable and collectability is reasonably assured. If at the outset of an arrangement we determine that the arrangement fee is not fixed or determinable, revenue is deferred until all criteria for recognizing revenue are met. Provisions are recorded for the estimated realization adjustments on all engagements, including engagements for which fees are subject to review by the bankruptcy courts and other regulatory institutions. If the client is in bankruptcy, fees for our services may be subject to approval by the court. In some cases, a portion of the fees to be paid to us by a client is required by a court to be held until completion of our work and final fee settlements have been negotiated. We make a determination whether to record all or a portion of such holdback as revenue prior to collection on a case-by-case basis. We generate the majority of our revenues from providing professional services under four types of billing arrangements: time-and-expense, fixed-fee, performance-based and unit-based.

Time-and-expense billing arrangements require the client to pay based on the number of hours worked by our revenue-generating professionals at contractually agreed-upon rates. We recognize revenues for our professional services rendered under time-and-expense engagements based on the hours incurred at agreed-upon rates as work is performed. In some cases, time-and-expense arrangements are subject to a cap, in which case we assess work performed on a periodic basis to ensure that the cap has not been exceeded.

In fixed-fee billing arrangements, we agree to a pre-established fee in exchange for a pre-determined set of professional services. Generally, the client agrees to pay a fixed fee every month over the specified contract term. These contracts are for varying periods and generally permit the client to cancel the contract before the end of the term. We recognize revenues for our professional services rendered under these fixed-fee billing arrangements monthly over the specified contract term or, in certain cases, revenue is recognized on the proportional performance method of accounting based on the ratio of labor hours incurred to estimated total labor hours, which we consider to be the best available indicator of the pattern and timing in which such contract obligations are fulfilled.

In performance-based or contingent billing arrangements, fees are tied to the attainment of contractually defined objectives. Often this type of arrangement supplements a time-and-expense or fixed-fee engagement, where payment of a performance-based fee is deferred until the conclusion of the matter or upon the achievement of performance-based criteria. We do not recognize revenues under performance-based billing arrangements until all related performance criteria are met and collection of the fee is reasonably assured.

In our Technology segment, unit-based revenues are based on either the amount of data stored or processed, the number of concurrent users accessing the information, or the number of pages or images processed for a client. We recognize revenues for our professional services rendered under unit-based engagements as the services are provided based on agreed-upon rates. We also generate certain revenue from software licenses and maintenance. We have vendor-specific objective evidence of fair value for support and maintenance separate from software for the majority of our products. Accordingly, when licenses of certain offerings are included in an arrangement with support and maintenance, we recognize the license revenue upon delivery of the license and recognize the support and maintenance revenue over the term of the maintenance service period. Substantially all of our software license agreements do not include any acceptance provisions. If an arrangement allows for customer acceptance of the software, we defer revenue until the earlier of customer acceptance or when the acceptance provisions lapse. Revenues from hosting fees are recognized ratably over the term of the hosting agreement. We have certain arrangements with clients in which we provide multiple elements of services under one engagement contract. Revenues under these types of arrangements are accounted for in accordance ASC 605-25, Multiple-Element Arrangements, and recognized pursuant to the criteria described above.

Some clients pay us retainers before we begin work for them. We hold retainers on deposit until we have completed the work. We generally apply these retainers to final billings and refund any excess over the final amount billed to clients, as appropriate.

Reimbursable expenses, including those relating to travel, out-of pocket expenses, outside consultants and other similar costs, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. Revenues recognized, but not yet billed to clients, have been recorded as “Unbilled receivables” in the Consolidated Balance Sheets.

Direct Cost of Revenues

Direct cost of revenues consists primarily of billable employee compensation and related payroll benefits, the cost of consultants assigned to revenue-generating activities and direct expenses billable to clients. Direct cost of revenues also includes depreciation expense on the equipment of our Technology segment that is used to host and process client information. Direct cost of revenues does not include an allocation of overhead costs.

Share-Based Compensation

We measure share-based compensation using a fair value based recognition method. Share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period or performance period of the award. The fair market value of unrestricted shares on the date of issuance is immediately charged to compensation expense. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date.

We use the Black-Scholes pricing model to determine the fair value of stock options on the dates of grant. The Black-Scholes pricing model requires various judgmental assumptions including volatility and expected term, which are based on our historical experience. We also make assumptions regarding the risk-free interest rate and the expected dividend yield. The risk-free interest rate is based on the term of U.S. Treasury interest rates that is consistent with the expected term of the share-based award. The dividend yield on our common stock is assumed to be zero since we do not pay dividends and have no current plans to do so in the future.

Restricted stock is measured based on the closing price of the underlying stock on the dates of grant. Awards with performance-based vesting conditions require the achievement of specific financial targets at the end of the specified performance period and the employee’s continued employment. We recognize the estimated fair value of performance-based awards as share-based compensation expense over the performance period. We consider each performance period separately, based upon our determination of whether it is probable that the performance target will be achieved. At each reporting period, we reassess the probability of achieving the performance targets. If a performance target is not met, no compensation cost is ultimately recognized against that target, and, to the extent previously recognized, compensation expense is reversed.

For all our share-based awards, we estimate the expected forfeiture rate and recognize expense only for those shares expected to vest. We estimate the forfeiture rate based on historical experience. Groups of share-based award holders that have similar historical behavior with regard to option exercise timing and forfeiture rates are considered separately for valuation and attribution purposes. Forfeitures are estimated at the time an award is granted and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

Selling, General, and Administrative Expense

Research and Development

Research and development costs related to software development are expensed as incurred. Development activities involve a plan or design for the production of new or substantially improved products. When we have determined that technological feasibility for our software products is reached, costs related to the project are capitalized until such products are available for general release to customers as discussed in “Capitalized Software to be Sold, Leased or Otherwise Marketed”.

Advertising Costs

Advertising costs consist of marketing, advertising through print and other media, professional event sponsorship and public relations. These costs are expensed as incurred. Advertising costs totaled $20.7 million, $21.8 million, and $23.3 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Acquisition-related Contingent Consideration

The fair value of acquisition-related contingent consideration is estimated at the acquisition date utilizing a probability weighted estimated cash flow stream adjusted for the expected timing of each payment. Subsequent to the acquisition date, on a quarterly basis, the contingent consideration liability is remeasured at current fair value with any changes recorded in earnings. Accretion expense is recorded to adjust the discounted value of acquisition contingent consideration liabilities to their present value. Any remeasurement gain or loss and the accretion expense related to the increase in the net present value of the contingent liability are included in “Acquisition-related contingent consideration” on our Consolidated Statements of Comprehensive Income (Loss).

Income Taxes

Our income tax provision consists principally of federal, state and international income taxes. We generate income in a significant number of states located throughout the U.S. as well as foreign countries in which we conduct business. Our effective income tax rate may fluctuate due to a change in the mix of earnings between higher and lower state or country tax jurisdictions and the impact of non-deductible expenses. Additionally, we record deferred tax assets and liabilities using the asset and liability method of accounting which requires us to measure these assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is recognized if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax asset will not be realized. In evaluating our ability to recover our deferred tax assets, we consider all available positive and negative evidence, including scheduled reversals of temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The evaluation of the need for a valuation allowance requires management judgment and could impact our financial results and effective tax rate.

Cash Equivalents and Short-Term Investments

Cash equivalents consist of highly liquid short-term investments, principally money market funds, commercial paper and certificates of deposit with maturities of three months or less at the time of purchase. In addition, we also may invest in short-term investments with maturities greater than three months, consisting primarily of certificates of deposit and treasury bills. Any short-term investments are classified as available-for-sale and carried at fair value, based on quoted market prices or other readily available market information. Short-term investments are included in “Prepaid assets and other current assets” on our Consolidated Balance Sheets. Unrealized gains and losses, net of taxes, are included in “Accumulated other comprehensive loss,” which is reflected as a separate component of stockholders’ equity. Gains on the sale of commercial paper or treasury bills are recognized when realized in our Consolidated Statements of Comprehensive Income (Loss). Losses are recognized as realized or when we have determined that an “other-than-temporary” decline in fair value has occurred. Gains and losses are determined using the specific identification method. Short-term investments totaled $3.3 million at December 31, 2013. There were no short-term investments at December 31, 2012.

Restricted Cash

We classify cash that is restricted as to usage or withdrawal as restricted cash, which is included in “Prepaid assets and other current assets” on our Consolidated Balance Sheets. Restricted cash is typically held in short-term interest-bearing accounts until disbursed. Restricted cash totaled $0.9 million and $1.2 million at December 31, 2013 and 2012, respectively.

Allowance for Doubtful Accounts and Unbilled Services

We maintain an allowance for doubtful accounts and unbilled services for estimated losses resulting from disputes that affect our ability to fully collect our billed accounts receivable, potential fee reductions negotiated by clients or imposed by bankruptcy courts as well as the inability of clients to pay our fees. Even if a bankruptcy court approves our services, the court has the discretion to require us to refund all or a portion of our fees due to the outcome of the case or a variety of other factors. We estimate the allowance for all receivable risks by reviewing the status of each matter and recording reserves based on our experience and knowledge of the particular client and historical collection patterns. However, our actual experience may vary significantly from our estimates. If the financial condition of our clients were to deteriorate, resulting in their inability or unwillingness to pay our fees, or bankruptcy courts require us to refund certain fees, we may need to record additional allowances or write-offs in future periods. This risk related to a client’s inability to pay is mitigated to the extent that we may receive retainers from some of our clients prior to performing services.

We record adjustments to the allowance for doubtful accounts and unbilled services as a reduction in revenue when there are changes in estimates of fee reductions that may be imposed by bankruptcy courts and other regulatory institutions, for both billed and unbilled receivables. The allowance for doubtful accounts and unbilled services is also adjusted after the related work has been billed to the client and we discover that collectability is not reasonably assured. These adjustments are recorded to “Selling, general and administrative expense” on the Consolidated Statements of Comprehensive Income (Loss), and totaled $13.3 million, $14.2 million, and $12.6 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Property and Equipment

We record property and equipment, including improvements that extend useful lives, at cost, while maintenance and repairs are charged to operations as incurred. We calculate depreciation using the straight-line method based on estimated useful lives ranging from three to seven years for furniture, equipment and internal use software. We amortize leasehold improvements over the shorter of the estimated useful life of the asset or the lease term. We capitalize costs incurred during the application development stage of computer software developed or obtained for internal use. Capitalized software developed for internal use is classified within furniture, equipment and software and is amortized over the estimated useful life of the software, which is generally three years.

Notes Receivable from Employees

Notes receivable due from employees principally include unsecured general recourse forgivable loans and retention payments, which are provided to attract and retain certain of our senior employees and other professionals. At December 31, 2013 and 2012 there were 340 and 376 notes outstanding, respectively. New notes granted in the year ended December 31, 2013 and 2012 totaled $47.0 million and $61.4 million, respectively. Some or all of the principal amount and accrued interest of the loans we make to employees and other professionals will be forgiven by us according to the stated terms of the loan agreement, provided that the professional is providing service to the Company on the forgiveness date, and upon other specified events, such as death or disability. Professionals who terminate their employment or services with us prior to the end of the forgiveness period are required to repay the outstanding, unforgiven loan balance and any accrued but unforgiven interest, except, in most cases, if the termination was by the Company without cause or by the employee with good reason, or, subject to certain conditions, if the employee terminates his or her employment due to retirement or non-renewal of his or her employment agreement, the loan may be forgiven or continue to be forgivable, in whole or in part. We amortize forgivable loans to expense over the loan forgiveness period which ranges from a period of one to ten years. The amount of expense recognized at any date must at least equal the portion of the principal forgiven on the forgiveness date. Total amortization expense for the years ended December 31, 2013, 2012 and 2011 was $35.1 million, $32.8 million and $35.1 million, respectively. The accrued interest is calculated based on the note’s effective interest rate and is recorded as interest income.

Goodwill and Other Intangible Assets

Goodwill represents the purchase price of acquired businesses in excess of the fair market value of net assets acquired. Other intangible assets may include trade names, customer relationships, non-competition agreements and software.

We test our goodwill and other indefinite-lived intangible assets for impairment annually as of the first day of the fourth quarter or whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Factors we consider important that could trigger an interim impairment review include, but are not limited to, the following:

•

significant underperformance relative to expected historical or projected future operating results;

•

a significant change in the manner of our use of the acquired asset or the strategy for our overall business;

•

a significant market decline related to negative industry or economic trends; and/or

•

our market capitalization relative to net carrying value.

We assess our goodwill for impairment using a fair value approach at the reporting unit level. A reporting unit is an operating segment or a business one level below that operating segment if discrete financial information is available and regularly reviewed by the chief operating decision makers. When available and as appropriate in order to estimate fair values, we use market multiples derived from a set of guideline companies and/or guideline transactions (market approaches), discounted cash flows (an income approach) or a combination of appropriately weighted income and market approaches.

Intangible assets with definite lives are amortized over their estimated useful lives and reviewed for impairment whenever events or changes in circumstances indicate an asset’s carrying value may not be recoverable. We amortize our acquired definite-lived intangible assets on a straight-line basis over periods ranging from 1 to 15 years.

In the third quarter of 2013 and the fourth quarter of 2012, we recorded non-deductible goodwill impairment charges of $83.8 million and $110.4 million, respectively, related to our Strategic Communications reporting unit. The impairment charges were non-cash in nature and did not affect the Company’s liquidity, cash flows, borrowing capability or operations; nor did it impact the debt covenants under the Company’s existing credit facility. See Note 13 “Goodwill and Other Intangible Assets” for information regarding our 2013 and 2012 goodwill impairment charges.

Impairment of Long-Lived Assets

We review long-lived assets such as property and equipment and definite-lived intangible assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. These events or changes in circumstances may include a significant deterioration of operating results, changes in business plans, or changes in anticipated future cash flows. If an impairment indicator is present, we evaluate recoverability of assets to be held and used by a comparison of the carrying value of the assets to future undiscounted net cash flows expected to be generated by the assets. We group assets at the lowest level for which there are identifiable cash flows that are largely independent of the cash flows generated by other asset groups. If the total of the expected undiscounted future cash flows is less than the carrying amount of the asset group, we estimate the fair value of the asset group to determine whether an impairment loss should be recognized. An impairment loss will be recognized for the difference between the fair value and carrying value of the asset group.

Debt Financing Fees

We amortize the costs we incur to obtain debt financing over the terms of the underlying obligations on a straight-line basis, which approximates the effective interest method. The amortization of debt financing costs is included in “Interest expense” in our Consolidated Statements of Comprehensive Income (Loss). Unamortized debt financing costs are classified within “Other assets” on our Consolidated Balance Sheets.

Capitalized Software to be Sold, Leased or Otherwise Marketed

We expense costs for software products that will be sold, leased or otherwise marketed until technological feasibility has been established. Thereafter, all software development costs are capitalized and subsequently reported at the lower of unamortized cost or net realizable value. Capitalized costs are amortized based on current and future revenue for each product with an annual minimum equal to the straight-line amortization over the remaining estimated economic life of the product. We classify software products to be sold, leased or otherwise marketed as noncurrent “Other assets” on our Consolidated Balance Sheets. Unamortized capitalized software costs were $12.9 million and $12.7 million at December 31, 2013 and 2012, respectively. Amortization of capitalized software costs was $5.8 million, $3.7 million, and $2.6 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Leases

We lease office space and equipment under non-cancelable operating leases. The leases normally provide for the payment of minimum annual rentals and may include scheduled rent increases. Some leases include provisions for renewal options of up to five years. Some of our leases for office space contain provisions whereby the future rental payments may be adjusted for increases in operating expenses above specified amounts.

We recognize rent expense under operating leases on a straight-line basis over the non-cancelable lease term. For leases with scheduled rent increases this treatment results in a deferred rent liability, which is classified within “Other liabilities” on the Consolidated Balance Sheets. Lease inducements such as tenant improvement allowances, cash inducements, and rent abatements are amortized on a straight-line basis over the life of the lease. Unamortized lease inducements are also included in deferred rent. Deferred rent at December 31, 2013 and 2012 totaled $41.0 million and $40.3 million, respectively.

Interest Rate Swaps

We sometimes use derivative instruments, consisting primarily of interest rate swap agreements, to manage our exposure to changes in the fair values or future cash flows of some of our long-term debt. We may enter into interest rate swap transactions with financial institutions acting as the counter-party. We do not use derivative instruments for trading or other speculative purposes. At December 31, 2013 and 2012, we were not a party to any derivative instruments.

Billings in Excess of Services Provided

Billings in excess of services provided represent amounts billed to clients, such as retainers, in advance of work being performed. Clients may make advance payments, which are held on deposit until completion of work or are applied at predetermined amounts or times. Excess payments are either applied to final billings or refunded to clients upon completion of work. Payments in excess of related accounts receivable and unbilled receivables are recorded as billings in excess of services provided within the liabilities section of our Consolidated Balance Sheets.

New Accounting Standards Not Yet Adopted

12 Months Ended

Dec. 31, 2013

New Accounting Standards Not Yet Adopted

2. New Accounting Standards Not Yet Adopted

In March 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2013-05, Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (“ASU 2013-05”). ASU 2013-05 updates accounting guidance related to the application of consolidation guidance and foreign currency matters, and resolves the diversity in practice about what guidance applies to the release of the cumulative translation adjustment into net income. ASU 2013-05 requires that the entire amount of a cumulative translation adjustment related to an entity’s investment in a foreign entity should be released when there has been a: (i) sale of a subsidiary or group of net assets within a foreign entity and the sale represents a substantially complete liquidation of the investment in the foreign entity, (ii) loss of a controlling financial interest in an investment in a foreign entity, and (iii) step acquisition for a foreign entity. This guidance is effective for interim and annual periods beginning after December 15, 2013. This ASU would impact the Company’s consolidated results of operations and financial condition only in the instance of an event or transaction as described above.

In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The provisions of the rule require an unrecognized tax benefit to be presented as a reduction to a deferred tax asset in the financial statements for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with certain exceptions. This update is effective for annual periods, and interim periods within those years, beginning after December 15, 2013, with early adoption permitted. Retrospective application is also permitted. The adoption of this ASU would not have an impact on the Company’s consolidated financial position or results of operations.

Earnings (Loss) Per Common Share

12 Months Ended

Dec. 31, 2013

Earnings (Loss) Per Common Share

3. Earnings (Loss) Per Common Share

Basic earnings (loss) per common share are calculated by dividing net earnings (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per common share adjust basic earnings per share for the effects of potentially dilutive common shares. Potentially dilutive common shares include the dilutive effects of shares issuable under our equity compensation plans, including stock options and restricted stock, and shares issuable upon the potential conversion of our 3³/₄% senior subordinated convertible notes (“Convertible Notes”) prior to their maturity on July 15, 2012 and payment in full on July 16, 2012 assuming the conversion premium was converted into common stock based on the average closing price per share of our stock during the period, each using the treasury stock method. Due to a net loss applicable to common stockholders for the years ended December 31, 2013 and 2012, respectively, we excluded 1,232,880 and 1,261,913 potentially dilutive securities from the computation as their effect would be anti-dilutive.


	Year Ended December 31,
	2013			2012			2011
Numerator — basic and diluted
Net income (loss)	$	(10,594	)	$	(36,986	)	$	103,903

Denominator
Weighted average number of common shares outstanding — basic		39,188			40,316			41,131
Effect of dilutive stock options		—			—			915
Effect of dilutive convertible notes		—			—			836
Effect of dilutive restricted shares		—			—			591

Weighted average number of common shares outstanding — diluted		39,188			40,316			43,473

Earnings (loss) per common share — basic	$	(0.27	)	$	(0.92	)	$	2.53

Earnings (loss) per common share — diluted	$	(0.27	)	$	(0.92	)	$	2.39

Antidilutive stock options and restricted shares		4,363			4,943			2,119

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Special Charges

12 Months Ended

Dec. 31, 2013

Special Charges

4. Special Charges

During the year ended December 31, 2013, we recorded special charges totaling $38.4 million, of which $14.1 million was non-cash. The charges reflect certain executive leadership transition costs and costs related to actions we took to realign our workforce to address current business demands impacting our Corporate Finance/Restructuring and Forensic and Litigation Consulting segments, and to reduce certain corporate overhead within our Europe, Middle East and Africa (“EMEA”) region. The special charges consisted of:

•

$23.7 million of contractual post-employment severance and transition services, equity award and retention bonus expense acceleration primarily related to the transition of the Company’s Executive Chairman and the Company’s President and Chief Executive Officer. In addition, we incurred $3.9 million of accelerated expense related to future payments required to be made under a contractual transition service agreement with a Corporate Finance/Restructuring segment senior client facing professional. $10.9 million of these charges are non-cash;

•

$10.2 million of severance costs and other contractual employee related costs, including loan forgiveness and accelerated recognition of compensation cost of share-based awards, associated with the reduction in workforce of 45 employees. $3.2 million of these charges are non-cash; and

•

$0.6 million of costs to consolidate leased office space within one office location and to adjust prior year special charges for changes to sublease terms and employee termination costs.

During the year ended December 31, 2012, we recorded special charges totaling $29.6 million, of which $5.0 million was non-cash. The charges reflect actions we took to realign our workforce to address current business demands and global macro-economic conditions impacting our Forensic and Litigation Consulting, Strategic Communications and Technology segments, to address certain targeted practices within our Corporate Finance/Restructuring and Economic Consulting segments, and to reduce excess real estate capacity. These actions included the termination of 116 employees, the consolidation of leased office space within nine office locations and certain other actions.

During the year ended December 31, 2011, we recorded special charges of $15.2 million, of which $4.8 million was non-cash. The charges reflect actions we took to reduce overhead in connection with the realignment of certain senior management on a global basis and to align our workforce with expected market trends, primarily in our Corporate Finance/Restructuring segment.

The following table details the special charges by segment:


	For the years ended December 31,
	2013		2012		2011
Corporate Finance/Restructuring	$	10,274	$	11,332	$	9,440
Forensic and Litigation Consulting		2,111		8,276		839
Economic Consulting		11		991		2,093
Technology		16		3,114		—
Strategic Communications		66		4,712		—

		12,478		28,425		12,372
Unallocated Corporate		25,936		1,132		2,840

Total	$	38,414	$	29,557	$	15,212

The total cash outflow associated with the 2012 and 2013 special charges is expected to be $48.5 million, of which $22.4 million has been paid as of December 31, 2013. $9.5 million is expected to be paid in 2014, $5.0 million is expected to be paid in 2015, $3.0 million is expected to be paid in 2016, and the remaining balance of $8.6 million will be paid from 2017 to 2025. The total cash outflow associated with the 2011 special charges has been paid as of December 31, 2013. Liabilities for the current and noncurrent portions of the amounts have been included in “Accounts payable, accrued expenses and other” and “Other liabilities,” respectively, on the Consolidated Balance Sheets. Activity related to the liabilities for these costs for the years ended December 31, 2013 and 2012 is as follows:


	Employee Termination Costs			Lease Termination Costs			Total
Balance December 31, 2011	$	4,758		$	—		$	4,758
Additions		14,276			10,274			24,550
Payments		(11,803	)		(1,757	)		(13,560	)
Foreign currency translation adjustment and other		(535	)		—			(535	)

Balance December 31, 2012	$	6,696		$	8,517		$	15,213

Additions		23,669			690			24,359
Payments		(9,995	)		(3,111	)		(13,106	)
Foreign currency translation adjustment and other		(405	)		—			(405	)

Balance December 31, 2013	$	19,965		$	6,096		$	26,061

Interest Income and Other

12 Months Ended

Dec. 31, 2013

Interest Income and Other

5. Interest Income and Other

The table below presents the components of “Interest income and other” as shown on the Consolidated Statements of Comprehensive Income (Loss).


	Year Ended December 31,
	2013			2012			2011
Interest income	$	5,439		$	6,350		$	6,200
Foreign exchange transaction gains (losses), net		(2,326	)		250			(560	)
Other		(1,365	)		(941	)		664

Interest income and other	$	1,748		$	5,659		$	6,304

Share-Based Compensation

12 Months Ended

Dec. 31, 2013

Share-Based Compensation

6. Share-Based Compensation

Share-Based Incentive Compensation Plans

The FTI Consulting, Inc. 2004 Long-Term Incentive Plan (“2004 Plan”) authorizes common stock for stock options, stock appreciation rights, restricted or unrestricted shares, performance awards or other share-based or cash–based awards to our officers, employees, non-employee directors and individual service providers, subject to the discretion of the administrator to make awards. We are authorized to issue up to 3,000,000 shares of common stock under the 2004 Plan, of which no more than 600,000 shares of common stock may be issued in the form of restricted or unrestricted shares or other share-based awards. At December 31, 2013, there are 19,740 shares of common stock available for grant under our 2004 Plan, all of which may be granted as share-based awards.

The FTI Consulting, Inc. 2006 Global Long-Term Incentive Plan (“2006 Plan”) authorizes common stock for stock options, stock appreciation rights, restricted or unrestricted shares, performance awards or other share-based or cash-based awards to our officers, employees, non-employee directors and individual service providers, subject to the discretion of the administrator to make awards. We are authorized to issue up to 3,500,000 shares of common stock under the 2006 Plan, of which no more than 1,100,000 shares of common stock may be issued in the form of restricted or unrestricted shares or other share-based awards. At December 31, 2013, 247,797 shares of common stock were available for grant under our 2006 Plan, of which 78,025 shares may be granted as share-based awards.

The amendment and restatement of the FTI Consulting, Inc. Deferred Compensation Plan for Key Employees and Non-Employee Directors, as previously amended (the “Deferred Compensation Plan”), renamed the FTI Consulting, Inc. 2009 Omnibus Incentive Compensation Plan (“2009 Omnibus Plan”), and together with the 2004 Plan and the 2006 Plan, the (“Equity Compensation Plans”), as further amended, was approved by the stockholders of FTI Consulting on June 3, 2009 and was amended and restated as of June 2, 2010. The 2009 Omnibus Plan authorizes common stock for stock options, stock appreciation rights, restricted or unrestricted shares, performance awards or other share-based or cash-based awards to our officers, employees, non-employee directors and individual service providers, subject to the discretion of the administrator to make awards. The 2009 Omnibus Plan also authorizes common stock in connection with the issuance of deferred stock units or deferred restricted stock units on account of certain eligible compensation electively deferred by our non-employee directors and certain key employees (excluding executive officers of FTI Consulting). We are authorized to issue up to 6,000,000 shares of common stock under the 2009 Omnibus Plan, of which no more than 5,400,000 shares of common stock may be issued in the form of restricted or unrestricted shares or other share-based awards. At December 31, 2013, 500,665 shares of common stock were available for grant under our 2009 Omnibus Plan, all of which may be granted as share-based awards.

Options have been granted to employees with exercise prices not less than the market value of our common stock on the grant date and expire ten years subsequent to award. Vesting provisions for individual awards are established at the grant date at the discretion of the administrator of the applicable plan, which currently is the compensation committee of our board of directors. Options and restricted shares granted under our Equity Compensation Plans typically vest over three to six years and are generally contingent on continued employment. Some stock options and restricted stock and other stock-based awards vest upon the earlier of the achievement of a service condition or a performance condition. Our Equity Compensation Plans generally provide for accelerated vesting if there is a change in control, as defined in the applicable plan. The employment agreements and award agreements with executive officers and other employees may provide for accelerated vesting or continued vesting, subject to certain conditions, on other termination events, such as death, disability, termination without good cause, termination by the employee with good reason, retirement or non-renewal of the employment agreement. We issue new shares of our common stock whenever stock options are exercised or share awards are granted. Shares of common stock under the 2009 Omnibus Plan will also be issued on account of deferred stock units and deferred restricted stock units upon an event of separation from service or an elected payment date pursuant to Section 409A of the Internal Revenue Code of 1986, as amended, and the plan (“Code Section 409A”).

Cash-based stock appreciation rights or other cash-based awards under the Equity Compensation Plans may be awarded by the administrator to employees. For the years ended December 31, 2013 and 2012, respectively, a total of 49,740 and 5,668 cash-based awards were made to employees in certain foreign countries. As of December 31, 2013, there was $1.3 million of unrecognized compensation cost related to unvested cash-based awards. These grants do not result in the issuance of common stock and are considered de minimis.

Share-Based Compensation Expense

The table below reflects the total share-based compensation expense recognized in our Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2013, 2012 and 2011:


	2013				2012				2011
Income Statement Classification	Options ⁽¹⁾		Restricted Shares ⁽²⁾⁽³⁾		Options ⁽¹⁾		Restricted Shares ⁽²⁾⁽³⁾		Options ⁽¹⁾		Restricted Shares ⁽²⁾
Direct cost of revenues	$	6,807	$	9,181	$	6,012	$	10,000	$	10,436	$	14,382
Selling, general and administrative expense		1,849		10,053		1,836		10,347		2,649		9,052
Special charges ⁽⁴⁾		1,482		5,938		584		230		534		299

Share-based compensation expense before income taxes		10,138		25,172		8,432		20,577		13,619		23,733
Income tax benefit		4,101		9,094		3,104		6,870		5,014		8,749

Share-based compensation, net of income taxes	$	6,037	$	16,078	$	5,328	$	13,707	$	8,605	$	14,984

⁽¹⁾	Includes options and cash-settled stock appreciation rights.

⁽²⁾	Includes restricted share awards and deferred restricted share units and performance and market condition restricted share units.

⁽³⁾	Includes cash-settled restricted stock units.

⁽⁴⁾	Relates to accelerated recognition of compensation cost of share-based awards (See Note 4 to the Consolidated Financial Statements for information related to the special charges).

Stock Options

We use the Black-Scholes option-pricing model to value our option grants using the assumptions in the following table:


	Year Ended December 31,
	2013	2012	2011
Assumptions
Risk-free interest rate	0.77% – 1.71%	0.54% – 1.11%	0.88% – 2.58%
Dividend yield	0%	0%	0%
Expected term	5 – 6 years	4 – 6 years	5 – 6 years
Stock price volatility	37.30% – 38.27%	37.94% – 40.04%	39.23% – 40.82%

The following table summarizes the option activity under our Equity Compensation Plans as of and for the year ended December 31, 2013. The aggregate intrinsic value in the table below represents the total pre-tax intrinsic value (the difference between the closing price of our common stock on the last trading day of 2013 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on December 31, 2013. The aggregate intrinsic value changes based on fluctuations in the fair market value per share of our common stock.


	Shares			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term		Aggregate Intrinsic Value
Options outstanding, December 31, 2012		5,206		$	35.58
Options granted during the period:
Exercise Price = fair market value		543		$	35.32
Options exercised		(1,278	)	$	27.95
Options forfeited		(114	)	$	39.39

Options outstanding, December 31, 2013		4,357		$	37.68		5.7	$	27,820

Options exercisable, December 31, 2013		2,286		$	37.91		4.1	$	17,378

Cash received from option exercises for the years ended December 31, 2013, 2012 and 2011 was $35.7 million, $7.9 million and $15.6 million, respectively. The actual tax benefit realized from stock options exercised totaled $5.5 million, $1.4 million and $3.6 million, respectively, for the years ended December 31, 2013, 2012 and 2011.

The intrinsic value of stock options exercised is the amount by which the market value of our common stock on the exercise date exceeds the exercise price. The total intrinsic value of stock options exercised for the years ended December 31, 2013, 2012 and 2011 was $15.1 million, $3.1 million and $10.3 million, respectively.

The table below reflects the weighted-average grant date fair value per share of stock options and restricted shares and stock units awarded during the years ended December 31, 2013, 2012 and 2011:


	Year Ended December 31,
	2013		2012		2011
Weighted average fair value of grants
Stock options:
Grant price = fair market value	$	13.15	$	12.99	$	13.68
Restricted shares	$	36.31	$	36.55	$	37.45

Following is a summary of the status of stock options outstanding and exercisable at December 31, 2013:


	Options Outstanding						Options Exercisable
Exercise Price Range	Shares		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term		Shares		Weighted- Average Exercise Price
$ 16.80 – $ 27.89		905	$	25.26		2.6 years		868	$	25.20
$ 27.96 – $ 34.62		968	$	31.99		7.1 years		185	$	30.28
$ 35.18 – $ 38.58		1,137	$	37.31		6.9 years		406	$	37.51
$ 38.88 – $ 54.30		885	$	44.24		6.3 years		462	$	46.10
$ 55.63 – $ 70.55		462	$	62.27		4.5 years		365	$	62.05

		4,357						2,286

As of December 31, 2013, there was $13.2 million of unrecognized compensation cost related to unvested stock options. That cost is expected to be recognized ratably over a weighted-average period of 2.8 years.

Share Awards

A summary of our unvested restricted stock-based activity during the year ended December 31, 2013 is presented below. The fair value of unvested restricted stock-based awards is determined based on the closing market price per share of our common stock on the grant date.


	Shares			Weighted- Average Grant- Date Fair Value
Unvested restricted stock-based awards outstanding, December 31, 2012		1,312		$	37.43
Restricted stock-based awards granted		451		$	37.21
Restricted stock-based awards vested		(497	)	$	36.97
Restricted stock-based awards forfeited		(22	)	$	60.65

Unvested restricted stock-based awards outstanding, December 31, 2013		1,244		$	37.14

As of December 31, 2013, there was $19.9 million of unrecognized compensation cost related to unvested restricted stock-based awards. That cost is expected to be recognized ratably over a weighted-average period of 3.5 years. The total fair value of restricted stock-based awards that vested during the years ended December 31, 2013, 2012 and 2011 was $17.9 million, $16.9 million, and $14.0 million, respectively.

Deferred Restricted Stock Units

Deferred stock units and deferred restricted stock units (collectively, “Restricted Stock Units”) under the deferred compensation provisions of the 2009 Omnibus Plan may be granted to certain key employees and to non-employee directors who elect to defer their annual retainer payment and/or annual equity payment, payable on the date of our annual stockholders meeting each year. Each Restricted Stock Unit is equivalent to one share of FTI Consulting common stock. The Restricted Stock Units granted to key employees who elect to defer a portion of their annual bonus payment under the eligible bonus plan are immediately vested upon issuance and are settled in common stock with the participants at either their date of separation from service or the individual’s elected payment date pursuant Code Section 409A. Restricted Stock Units issued to non-employee directors on account of the director’s annual equity payment vest on the first anniversary of the grant date, provided that the non-employee director is serving in that capacity on the applicable vesting date, subject to accelerated vesting rights on the event of (i) the director’s cessation of service due to the Board’s failure to nominate such individual as a director, (ii) the director’s decision not to stand for re-election or to voluntarily resign, or (iii) our stockholders not reelecting him or her as a director. Restricted Stock Units issued to non-employee directors on account of their annual retainer payments are not subject to any time-based vesting conditions. Restricted Stock Units scheduled to vest in a year in which the director is not nominated for election or a director is not elected by stockholders will vest and not be forfeited. Upon a separation from service event or an elected payment date pursuant to Code Section 409A, such non-employee director will receive one share of common stock for each Restricted Stock Unit credited to his or her account on the books of the Company.

A summary of our Restricted Stock Units activity during the year ended December 31, 2013 is presented below. The aggregate intrinsic value in the table below represents the total pre-tax intrinsic value based on the closing price of our common stock on the last trading day of 2013. The fair value of Restricted Stock Units is determined based on the closing market price per share of our common stock on the grant date.


	Shares			Weighted- Average Grant- Date Fair Value		Intrinsic Value
Restricted Stock Units outstanding, December 31, 2012		875		$	38.18
Restricted Stock Units granted		241		$	34.61
Restricted Stock Units released		(136	)	$	37.40
Restricted Stock Units forfeited		—		$	—

Restricted Stock Units outstanding, December 31, 2013		980		$	37.54	$	40,315

The intrinsic value of Restricted Stock Units released reflects the market value of our common stock on the date of release. The total intrinsic value of Restricted Stock Units released was $4.7 million, $3.5 million and $1.7 million for the years ended December 31, 2013, 2012 and 2011, respectively.

As of December 31, 2013, there was $2.3 million of unrecognized compensation cost related to unvested Restricted Stock Units. That cost is expected to be recognized ratably over a weighted-average period of 2.0 years. The total fair value of Restricted Stock Units that vested during the years ended December 31, 2013, 2012 and 2011 was $4.6 million, $4.0 million, and $5.3 million, respectively.

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

+ References+ Details

Research and Development Costs	12 Months Ended
Research and Development Costs	Dec. 31, 2013
Research and Development Costs	7. Research and Development Costs Research and development costs related to software development totaled $15.8 million, $20.2 million, and $23.7 million for the years ended December 31, 2013, 2012 and 2011, respectively. Research and development costs are included in “Selling, general and administrative expense” on the Consolidated Statements of Comprehensive Income (Loss).

- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References+ Details

Acquisitions

12 Months Ended

Dec. 31, 2013

Acquisitions

8. Acquisitions

In certain business combinations consummated prior to January 1, 2009, a portion of our purchase price is in the form of contingent consideration. The contingent consideration represents the difference between the seller’s and our perceived values of the business based upon our respective future performance estimates at the time of acquisition. The use of contingent consideration allows the buyer to shift some of the valuation risk, inherent at the time of acquisition, to the seller based upon the outcome of future financial targets that the seller contemplates in its valuation. Contingent consideration is payable annually if agreed upon performance targets are met and is generally subject to a maximum amount within a specified time period. Contingent consideration related to acquisitions consummated prior to January 1, 2009 is recorded as additional purchase price with the adjustment recorded as an increase to goodwill if the contingency is satisfied. Additional consideration related to businesses acquired prior to January 1, 2009 that was recorded as an adjustment to goodwill was $15.0 million and $18.6 million for the years ended December 31, 2013 and 2012, respectively.

Certain acquisition related restricted stock agreements entered into prior to January 1, 2009 contained stock price guarantees that may result in cash payments in the future if our share price falls below a specified per share market value on the date that the applicable stock restrictions lapse (the “determination date”). For those acquisitions, the future settlement of any contingency related to our common stock price will be recorded as a reduction to additional paid-in capital. During 2013, we paid $4.1 million in cash in relation to the stock price guarantees on certain shares of common stock that became unrestricted, which was recorded as a reduction to additional paid-in capital. As of December 31, 2013, no further acquisition-related stock price guarantees are outstanding.

2013 Acquisitions

During the fourth quarter of 2013, we completed two acquisitions. The total purchase price included initial consideration with a value of $15.2 million plus, for one of the acquisitions, acquisition-related contingent consideration. The contingent consideration is payable through 2014 if the acquired business meets certain performance measures.

During the second quarter of 2013, we completed two acquisitions. The total purchase price included initial consideration with a value of $26.7 million plus acquisition-related contingent consideration. The contingent consideration is payable through the next five years if the acquired businesses meet certain performance measures.

During the first quarter of 2013, we completed two acquisitions. The total purchase price included initial consideration with a value of $9.1 million plus, for one of the acquisitions, acquisition-related contingent consideration. The contingent consideration is payable annually through December 31, 2017 if the acquired business meets certain performance measures, and is subject to an $8.0 million aggregate cap.

For acquisitions completed during the year ended December 31, 2013, as part of the purchase price allocations, we recorded $17.2 million in identifiable intangible assets and $38.9 million in goodwill. The estimated fair value of the acquisition-related contingent consideration of $12.6 million is recorded in “Accounts payable, accrued expenses and other” and “Other liabilities” on the Consolidated Balance Sheets. Certain of the purchase price allocations were preliminary as of December 31, 2013 and we are currently evaluating the fair value of the consideration transferred, assets acquired, and liabilities assumed. For these acquisitions, we recorded $4.7 million of acquisition-related contingent consideration, $9.5 million of identifiable intangible assets, $1.2 million of deferred tax liabilities and $10.1 million of goodwill. Pro forma results of operations were not presented because these acquisitions were not material in relation to our consolidated financial position or results of operations for the periods presented.

2012 Acquisitions

In December 2012, we completed an acquisition in the United States for our Corporate Finance/Restructuring segment. The acquisition date fair value of total consideration transferred was $11.1 million, which consisted of $9.8 million of cash and stock paid at closing and contingent consideration with a fair value of $1.3 million. As part of the purchase price we recorded $3.4 million of identified intangible assets and $7.8 million of goodwill.

In October 2012, we completed an acquisition in Australia for our Corporate Finance/Restructuring segment. The acquisition date fair value of total consideration transferred was $27.4 million, which consisted of approximately $25.4 million of cash and stock paid at closing and contingent consideration with a fair value of $2.1 million. As part of the purchase price we recorded $1.5 million of identified intangible assets and $18.4 million of goodwill.

In March 2012, we completed an acquisition in the United States for our Corporate Finance/Restructuring segment. The acquisition date fair value of total consideration transferred was approximately $3.1 million, which included $2.0 million of cash paid at closing and contingent consideration with a fair value of $1.1 million. As part of the purchase price we recorded $0.9 million of identified intangible assets and $2.2 million of goodwill.

Pro forma financial results of operations for the acquisitions completed in 2012 have not been presented because these acquisitions were not material in relation to our consolidated financial position or results of operations for the periods presented.

2011 Acquisitions

In March 2011, we completed acquisitions of certain business operations of LECG Corporation in Europe, the United States and Latin America with services relating to those provided through our Economic Consulting, Forensic and Litigation Consulting, and Corporate Finance/Restructuring segments. The acquisition-date fair value of the total consideration transferred is approximately $30.0 million, which consisted of $27.1 million of cash paid at the closings of these acquisitions, a portion of which is subject to certain working capital and other adjustments, and contingent consideration with an estimated fair value of $2.9 million. As part of the purchase price allocation, we recorded an aggregate of $24.2 million of accounts receivable, $6.3 million of identifiable intangible assets, $20.6 million of assumed liabilities and $14.8 million of goodwill. The identifiable intangible assets consisted of customer relationships with a weighted average amortization period of 12.4 years. Aggregate acquisition-related costs of approximately $1.5 million have been recognized in earnings in 2011. Pro forma results of operations have not been presented because the acquisitions were not material in relation to our consolidated financial position or results of operations for the periods presented.

- 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 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

Reference 2: 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=7488404&loc=d3e7000-128479

Reference 3: 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=6910749&loc=d3e4922-128472

Reference 4: 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=6910749&loc=d3e4926-128472

Reference 5: 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=6910749&loc=d3e4934-128472

Reference 6: 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=25497992&loc=d3e1383-128463

Reference 7: 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=25497992&loc=d3e1392-128463

Reference 8: 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=25497992&loc=d3e1486-128463

Reference 9: 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=7488404&loc=d3e6927-128479

Reference 10: 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=25497992&loc=d3e1497-128463

Reference 11: 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=25497992&loc=d3e1490-128463

Reference 12: 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=7488404&loc=d3e7008-128479

Reference 13: 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=6910749&loc=d3e4845-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1500-128463

Reference 15: 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=25497992&loc=d3e1524-128463

+ Details

Concentrations of Risk

12 Months Ended

Dec. 31, 2013

Concentrations of Risk

9. Concentrations of Risk

We derive the majority of our revenues from providing professional services to clients in the U.S. For the year ended December 31, 2013, 27% of our revenues were derived from client-facing professionals who reside outside the U.S. We believe that the geographic and industry diversity of our customer base throughout the U.S. and internationally minimizes the risk of incurring material losses due to concentrations of credit risk. We do not have a single customer that represents ten percent or more of our consolidated revenues.

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References+ Details

Balance Sheet Details

12 Months Ended

Dec. 31, 2013

Balance Sheet Details

10. Balance Sheet Details


	December 31,
	2013		2012
Prepaid expenses and other current assets
Prepaid expenses	$	30,906	$	27,647
Other current assets		18,540		9,891
Income tax receivable		12,354		14,003

	$	61,800	$	51,541

Accounts payable, accrued expenses and other
Accounts payable	$	14,467	$	10,139
Accrued expenses		53,164		44,424
Accrued contingent consideration		21,034		8,201
Accrued interest payable		9,479		9,048
Accrued taxes payable		9,323		11,114
Other current liabilities		19,419		15,183

	$	126,886	$	98,109

Financial Instruments

12 Months Ended

Dec. 31, 2013

Financial Instruments

11. Financial Instruments

Fair Value of Financial Instruments

We consider the recorded value of certain of our financial assets and liabilities, which consist primarily of cash equivalents, accounts receivable and accounts payable, to approximate the fair value of the respective assets and liabilities at December 31, 2013 and 2012, based on the short-term nature of the assets and liabilities. We determine the fair value of our long-term debt primarily based on quoted market prices for our 6³/₄% Senior Notes Due 2020 (“2020 Notes”) and 6.0% Senior Notes Due 2022, (“2022 Notes”), at December 31, 2013. The fair value of our long-term debt is classified within Level 2 of the fair value hierarchy, because it is traded in less active markets.

The following table presents the carrying amounts and estimated fair values of our other financial instruments at December 31, 2013 and 2012:


	December 31,
	2013				2012
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Liabilities:
Acquisition-related contingent consideration, including current portion ⁽¹⁾	$	13,329	$	13,329	$	16,426	$	16,426
Long-term debt, including current portion		717,000		752,750		723,000		762,000

Total	$	730,329	$	766,079	$	739,426	$	778,426

⁽¹⁾	The short-term portion is included in “Accounts payable, accrued expenses and other.” The long-term portion is included in “Other liabilities.”

For business combinations consummated on or after January 1, 2009, we estimate the fair value of acquisition-related contingent consideration using a probability-weighted discounted cash flow model. This fair value measure is based on significant inputs not observed in the market and thus represents a Level 3 measurement. Fair value measurements characterized within Level 3 of the fair value hierarchy are measured based on unobservable inputs that are supported by little or no market activity and reflect our own assumptions in measuring fair value.

The significant unobservable inputs used in the fair value measurements of our acquisition-related contingent consideration are our measures of the future profitability and related cash flows and discount rates. Significant increases (decreases) in any of these inputs in isolation would result in a significantly lower (higher) fair value measurement. Generally, a change in the assumptions used for the discount rates is accompanied by a directionally opposite change in the fair value measurement and a change in the assumptions used for the future cash flows is accompanied by a directionally similar change in the fair value measurement. The fair value of the contingent consideration is reassessed at each reporting period by the Company based on a collaborative effort of the Company’s operations, finance and accounting groups based on additional information as it becomes available. Any change in the fair value adjustment is recorded in the earnings of that period.

During the years ended December 31, 2013 and 2012, management determined that the fair value of certain contingent consideration liabilities had declined. This remeasurement of the contingent consideration was based on management’s probability-adjusted present value of the consideration expected to be transferred during the remainder of the earnout period, based on the acquired operations’ forecasted results. The resulting reduction in the liability during the years ended December 31, 2013, 2012 and 2011, of $13.6 million, $5.2 million and $10.0 million, respectively, is recorded as income and is included within “Acquisition-related contingent consideration” in the Consolidated Statements of Comprehensive Income (Loss).

Accretion expense for acquisition-related contingent consideration totaled $2.7 million, $2.2 million and $3.5 million for years ended December 31, 2013, 2012 and 2011, respectively, and is included within “Acquisition-related contingent consideration” in the Consolidated Statements of Comprehensive Income (Loss).

The following table represents the change in the acquisition-related contingent consideration liability during the years ended December 31, 2013 and 2012:


	December 31,
	2013			2012
Beginning balance	$	16,426		$	14,990
Acquisitions ⁽¹⁾		8,993			8,171
Adjustments to fair value recorded in earnings ⁽²⁾		(10,869	)		(3,064	)
Payments		(401	)		(1,287	)
Elimination of contingency ⁽³⁾		—			(2,534	)
Unrealized gains related to currency translation in other comprehensive income		(820	)		150

Ending balance	$	13,329		$	16,426

⁽¹⁾	Includes adjustments during the purchase price allocation period.

⁽²⁾	Includes adjustments to fair value related to accretion and remeasurement of contingent consideration which are recorded in “Acquisition-related contingent consideration” on the Consolidated Statements of Comprehensive Income (Loss).

⁽³⁾	During the year ended December 31, 2012, we fixed an acquisition-related contingent consideration liability in the amount of $2.5 million. The non-contingent consideration liability is no longer required to be remeasured to fair value and, accordingly, is not classified as a Level 3 measurement.

The following table presents financial liabilities measured at fair value:


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
As of December 31, 2013
Liabilities:
Acquisition-related contingent consideration, including current portion	$	—	$	—	$	13,329	$	13,329
As of December 31, 2012
Liabilities:
Acquisition-related contingent consideration, including current portion	$	—	$	—	$	16,426	$	16,426

- 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

Property and Equipment

12 Months Ended

Dec. 31, 2013

Property and Equipment

12. Property and Equipment

Property and equipment consist of the following:


	December 31,
	2013			2012
Leasehold improvements	$	65,742		$	62,906
Construction in progress		18,477			2,883
Furniture and equipment		36,394			34,781
Computer equipment and software		97,390			92,563

		218,003			193,133
Accumulated depreciation and amortization		(138,996	)		(124,941	)

Property and equipment, net	$	79,007		$	68,192

Depreciation expense totaled $26.8 million, $30.2 million and $26.0 million during the years ended December 31, 2013, 2012 and 2011, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill and Other Intangible Assets

13. Goodwill and Other Intangible Assets

The changes in the carrying amount of goodwill by reportable segment are as follows:


	Corporate Finance/ Restructuring			Forensic and Litigation Consulting		Economic Consulting		Technology		Strategic Communications			Total
Balance December 31, 2011:
Goodwill	$	436,043		$	198,047	$	229,487	$	117,958	$	327,823		$	1,309,358
Accumulated goodwill impairment		—			—		—		—		—			—

Goodwill, net December 31, 2011	$	436,043		$	198,047	$	229,487	$	117,958	$	327,823		$	1,309,358

Acquisitions ⁽¹⁾		31,644			—		—		—		—			31,644
Contingent consideration ⁽²⁾		905			23		17,708		—		—			18,636
Foreign currency translation adjustment and other		458			887		523		77		8,839			10,784
Goodwill impairment		—			—		—		—		(110,387	)		(110,387	)

Balance December 31, 2012:
Goodwill		469,050			198,957		247,718		118,035		336,662			1,370,422
Accumulated goodwill impairment		—			—		—		—		(110,387	)		(110,387	)

Goodwill, net December 31, 2012	$	469,050		$	198,957	$	247,718	$	118,035	$	226,275		$	1,260,035

Acquisitions ⁽¹⁾		18,713			10,979		945		—		4,961			35,598
Contingent consideration ⁽²⁾		437			—		14,530		—		—			14,967
Foreign currency translation adjustment and other		(7,019	)		244		281		38		(1,659	)		(8,115	)
Intersegment transfers in/(out) ⁽³⁾		(31,471	)		31,471		—		—		—			—
Goodwill impairment		—			—		—		—		(83,752	)		(83,752	)

Balance December 31, 2013:
Goodwill		449,710			241,651		263,474		118,073		339,964			1,412,872
Accumulated goodwill impairment		—			—		—		—		(194,139	)		(194,139	)

Goodwill, net December 31, 2013		449,710			241,651		263,474		118,073		145,825			1,218,733

⁽¹⁾	Includes adjustments during the purchase price allocation period.

⁽²⁾	Contingent consideration is related to business combinations consummated prior to January 1, 2009.

⁽³⁾	Includes the reclassification of the Company’s Corporate Finance/Restructuring segment’s healthcare and life sciences practices into the Forensic and Litigation Consulting segment. See Note 19 “Segment Reporting” for information on this segment reclassification.

2013 Goodwill Impairment Test

In the third quarter of 2013, in addition to reduced levels of M&A activity, our Strategic Communications segment experienced pricing pressure for certain discretionary communications services, including initial public offering support services where there is volume but also increasing competition. These factors compressed segment margins and contributed to a change in the Company’s near-term outlook for this segment. This was considered an interim impairment indicator for the Strategic Communications segment at the Strategic Communications reporting unit level. As a result, we performed an interim impairment analysis with respect to the carrying value of goodwill in our Strategic Communications reporting unit in connection with the preparation of our financial statements for the quarter ended September 30, 2013. The results of the Step 1 goodwill impairment analysis indicated that the estimated fair value of our Strategic Communications reporting unit was less than its carrying value; therefore, we applied Step 2 of the goodwill impairment test. The results of Step 2 indicated that the carrying values of the goodwill associated with the Strategic Communications reporting unit exceeded its implied fair value, resulting in a $83.8 million non-deductible goodwill impairment charge which is recorded as a separate line item within operating income (loss) within the Consolidated Statements of Comprehensive Income (Loss). The impairment charge was non-cash in nature and did not affect the Company’s current liquidity, cash flows, borrowing capability or operations; nor did it impact the debt covenants under the Company’s existing credit facility and the Indentures for the 2020 and 2022 Notes.

For the 2013 annual goodwill impairment test performed as of the Company’s measurement date of October 1, 2013, we utilized the quantitative test described below for our other reporting units. The results of the Step 1 goodwill impairment analysis indicated that the estimated fair values of our other reporting units exceeded their respective carrying values.

The fair values of our reporting units were estimated using a combination of appropriately weighted income and market approaches. The cash flows employed in the income approach are based on our most recent budgets, forecasts and business plans, as well as various growth rate assumptions for years beyond the current business plan period. In the income approach, the cash flows were discounted using an estimated weighted average cost of capital “(WACC”) based on our assessment of the risk inherent in the future revenue streams and cash flows and our WACC. The WACC is comprised of (1) a risk free rate of return, (2) an equity risk premium that is based on the rate of return on equity of publicly traded companies with business characteristics comparable to our reporting units, (3) the current after-tax market rate of return on debt of companies with business characteristics similar to our reporting units, each weighted by the relative market value percentages of our equity and debt, and (4) an appropriate size premium. In the market approach, we utilize market multiples derived from comparable guideline companies and comparable market transactions to the extent available. These valuations are based on estimates and assumptions including projected future cash flows and the determination of appropriate market comparables and determination of whether a premium or discount should be applied to such comparables.

2012 Annual Goodwill Impairment Test

For the 2012 annual goodwill impairment test performed as of October 1, 2012, we utilized the quantitative test for all our reporting units. The fair values of the Corporate Finance/Restructuring, Forensic and Litigation Consulting, Economic Consulting and Technology reporting units were estimated using a market approach while the fair value of the Strategic Communications reporting unit was estimated using a combination of appropriately weighted income and market approaches. The cash flows employed in the income approach are based on our most recent budgets, forecasts and business plans developed in the fourth quarter, as well as various growth rate assumptions for years beyond the current business plan period, discounted using an estimated WACC. Our discount rate assumptions are based on an assessment of the risk inherent in the future revenue streams and cash flows and our WACC. The risk adjusted discount rate used represents the estimated WACC for our reporting units. The WACC is comprised of (1) a risk free rate of return, (2) an equity risk premium that is based on the rate of return on equity of publicly traded companies with business characteristics comparable to our reporting units, (3) the current after-tax market rate of return on debt of companies with business characteristics similar to our reporting units, each weighted by the relative market value percentages of our equity and debt, and (4) an appropriate size premium.

The results of the Step 1 goodwill impairment analysis indicated that the estimated fair value of our Strategic Communications reporting unit was less than its carrying value while the estimated fair values of our other reporting units exceeded their respective carrying values. The Strategic Communications reporting unit fair value was unfavorably impacted by a combination of lower current and projected cash flows. Because our Strategic Communications reporting unit’s fair value estimate was lower than its carrying value, we applied the second step of the goodwill impairment test.

The second step of the goodwill impairment analysis indicated that the carrying values of the goodwill associated with the Strategic Communications reporting unit exceeded its implied fair value, resulting in a $110.4 million non-deductible goodwill impairment charge. The impairment charge was non-cash in nature and did not affect the Company’s current liquidity, cash flows, borrowing capability or operations; nor did it impact the debt covenants under the Company’s existing credit facility.

Otherintangible assets with finite lives are amortized over their estimated useful lives. We recorded amortization expense of $23.0 million, $22.6 million, and $22.4 million during the years ended December 31, 2013, 2012 and 2011, respectively. Based solely on the amortizable intangible assets recorded at December 31, 2013, we estimate amortization expense to be $14.5 million in 2014, $12.7 million in 2015, $11.2 million in 2016, $10.5 million in 2017, $8.9 million in 2018 and an aggregate of $33.7 million in years after 2018. Actual amortization expense to be reported in future periods could differ from these estimates as a result of new intangible asset acquisitions, changes in useful lives or other relevant factors or changes.


	Useful Life in Years	December 31, 2013				December 31, 2012
	Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Amortized intangible assets
Customer relationships	1 to 15	$	157,064	$	73,977	$	151,990	$	64,095
Non-competition agreements	1 to 10		10,922		9,051		15,184		11,158
Software	3 to 10		40,095		33,625		33,979		27,424
Tradenames	1 to 2		485		365		180		75

			208,566		117,018		201,333		102,752
Unamortized intangible assets
Tradenames	Indefinite		5,600		—		5,600		—

		$	214,166	$	117,018	$	206,933	$	102,752

- 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

Long-Term Debt

12 Months Ended

Dec. 31, 2013

Long-Term Debt

14. Long-Term Debt


	December 31,
	2013		2012
6³/₄% senior notes due 2020		400,000		400,000
6.0% senior notes due 2022		300,000		300,000
Notes payable to former shareholders of acquired businesses		17,000		23,000

Total debt		717,000		723,000
Less current portion		6,000		6,000

Long-term debt, net of current portion		711,000		717,000

Total capital lease obligations		14		45
Less current portion		14		21

Capital lease obligations, net of current portion		—		24

Long-term debt and capital lease obligations, net of current portion	$	711,000	$	717,024

6.0% Senior Notes Due 2022. The 2022 Notes have been registered with the SEC. Cash interest is payable semi-annually beginning on May 15, 2013 at a rate of 6.0% per year. The 2022 Notes will mature on November 15, 2022. The 2022 Notes are guaranteed, with certain exceptions, by our existing and future domestic subsidiaries. The 2022 Notes and the guarantees are our and the guarantors’ general unsecured senior obligations. The indebtedness evidenced by the 2022 Notes and the guarantees (i) rank equally in right of payment with all of FTI Consulting, Inc.’s and the guarantors’ existing and future senior indebtedness, (ii) rank senior in right of payment to any existing and future subordinated indebtedness, (iii) are effectively junior to all of FTI Consulting, Inc.’s and the guarantors’ secured debt, including borrowings under the Senior Bank Credit Facility (as defined below), to the extent of the value of the collateral securing such indebtedness, and (iv) are structurally subordinated to all existing and future indebtedness and other liabilities of any current and future non-guarantor subsidiaries (other than indebtedness and liabilities owed to FTI Consulting, Inc. or one of its guarantor subsidiaries).

The 2022 Notes are subject to redemption at our option, in whole or in part, at any time after November 15, 2017, upon not less than 30 nor more than 60 days prior notice at the following redemption prices (expressed as percentages of the principal amount to be redeemed) set forth below, plus accrued and unpaid interest, if any, to, but excluding, the redemption date.


Year	Redemption Price
2017		103.000	%
2018		102.000	%
2019		101.000	%
2020 and thereafter		100.000	%

Debt issue costs of approximately $7.6 million were capitalized and are being amortized over the term of the 2022 Notes, which approximates the effective interest method.

6³/₄% Senior Notes Due 2020. The 2020 Notes have been registered with the SEC. Cash interest is payable semi-annually beginning April 1, 2011 at a rate of 6³/₄% per year. The 2020 Notes will mature on October 1, 2020. The 2020 Notes are guaranteed, with certain exceptions, by our existing and future domestic subsidiaries. The 2020 Notes and the guarantees are our and the guarantors’ general unsecured senior obligations. The indebtedness evidenced by the 2020 Notes and the guarantees (i) rank equally in right of payment with all of FTI Consulting, Inc.’s and the guarantors’ existing and future senior indebtedness, (ii) rank senior in right of payment to any existing and future subordinated indebtedness, (iii) are effectively junior to all of FTI Consulting, Inc.’s and the guarantors’ secured debt, including borrowings under the Senior Secured Credit Facility (as defined below), to the extent of the value of the collateral securing such indebtedness, and (iv) are structurally subordinated to all existing and future indebtedness and other liabilities of any current and future non-guarantor subsidiaries (other than indebtedness and liabilities owed to FTI Consulting, Inc. or one of its guarantor subsidiaries).

The 2020 Notes are subject to redemption at our option, in whole or in part, at any time after October 1, 2015, upon not less than 30 nor more than 60 days’ prior notice at the following redemption prices (expressed as percentages of the principal amount to be redeemed) set forth below, plus accrued and unpaid interest, if any, to, but excluding, the redemption date:


Year	Redemption Price
2015		103.375	%
2016		102.250	%
2017		101.125	%
2018 and thereafter		100.000	%

Debt issue costs of approximately $9.8 million were capitalized and are being amortized over the term of the 2020 Notes, which approximates the effective interest method.

Senior bank credit facility. On November 27, 2012, we entered into a new revolving senior bank credit facility which matures on November 25, 2017 (“Senior Bank Credit Facility”). The Senior Bank Credit Facility consists of a $350.0 million senior secured revolving line of credit. The former revolving credit facility entered into on September 27, 2010 provided for a five-year $250.0 million senior secured revolving line of credit. We did not incur any early termination or prepayment penalties in connection with the replacement of the former credit facility in 2012. Borrowings under the Senior Bank Credit Facility bear interest at an annual rate equal to the LIBOR rate plus an applicable margin or an alternative base rate plus an applicable margin. The alternative base rate means a fluctuating rate per annum equal to the highest of (1) the rate of interest in effect for such day as the prime rate announced by Bank of America, (2) the federal funds rate plus the sum of 50 basis points and (3) the one-month LIBOR rate plus 100 basis points. Under the Senior Bank Credit Facility, the lenders have a security interest in substantially all of the assets of FTI Consulting, Inc. and substantially all of our domestic subsidiaries. Subject to certain conditions, at any time prior to maturity, we will be able to invite existing and new lenders to increase the size of the Senior Bank Credit Facility up to a maximum of $425.0 million.

The credit agreement governing our Senior Bank Credit Facility and the indentures governing our Notes contain covenants which limit our ability to incur additional indebtedness, create liens, pay dividends on our capital stock, make distributions or repurchases of our capital stock or make specified other restricted payments, consolidate, merge or sell assets, guarantee obligations of other entities and our foreign subsidiaries, enter into hedging agreements, enter into transactions with affiliates or related persons and engage in any business other than consulting-related businesses. In addition, the credit agreement governing our Senior Bank Credit Facility includes financial covenants that require us to (i) not to exceed a maximum leverage ratio, (ii) not to exceed a maximum senior secured leverage ratio, and (iii) maintain a minimum fixed charge coverage ratio. At December 31, 2013, we were in compliance with all covenants as stipulated in the credit agreement governing our Senior Bank Credit Facility and the indentures governing our Notes. No borrowings were outstanding under the Senior Bank Credit Facility as of December 31, 2013 or December 31, 2012. However, $1.4 million of the borrowing limit was used (and, therefore, unavailable) as of December 31, 2013 and December 31, 2012 for letters of credit.

Notes payable to shareholders of acquired businesses. In connection with our third quarter 2010 acquisition of FS Asia Advisory Limited (formerly Ferrier Hodgson Hong Kong Group), we issued $35.0 million of notes to selling shareholders as part of the total consideration paid. These notes are unsecured and bear interest at 8% per annum. Payments of unpaid principal and interest are to be made annually on August 19, 2011 through August 19, 2015. The principal payments have been classified as either current or non-current based on the timing of the payments. At December 31, 2013, $18.0 million had been repaid.

Guarantees. Currently, we do not have any debt guarantees related to entities outside of the consolidated group. At December 31, 2013, substantially all of our domestic subsidiaries are guarantors of borrowings under our Senior Bank Credit Facility and our Notes in the amount of $700.0 million.

Future Maturities of Long-Term Debt

For years subsequent to December 31, 2013, scheduled annual maturities of long-term debt outstanding at December 31, 2013 are as follows:


	Long-term Debt		Capital Lease Obligations		Total
2014	$	6,000	$	14	$	6,014
2015		11,000		—		11,000
2016		—		—		—
2017		—		—		—
2018		—		—		—
Thereafter		700,000		—		700,000

	$	717,000	$	14	$	717,014

- Definition

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

+ References+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies

15. Commitments and Contingencies

Operating Lease Commitments

Rental expense, net of rental income was $60.7 million, $57.0 million, and $57.0 million during the years ended December 31, 2013, 2012 and 2011, respectively. For years subsequent to December 31, 2013, future minimum payments for all operating lease obligations that have initial non-cancelable lease terms exceeding one year, net of rental income from subleases of $1.7 million in 2014, $1.8 million in 2015, $1.8 million in 2016, $1.5 million in 2017, $1.2 million in 2018 and $4.5 million thereafter are as follows:


	Operating Leases
2014	$	44,987
2015	$	37,726
2016	$	36,879
2017	$	39,719
2018	$	32,389
Thereafter	$	143,157

	$	334,857

Contingencies

We are subject to legal actions arising in the ordinary course of business. In management’s opinion, we believe we have adequate legal defenses and/or insurance coverage with respect to the eventuality of such actions. We do not believe any settlement or judgment relating to any pending legal action would materially affect our financial position or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Taxes

16. Income Taxes

Significant components of deferred tax assets and liabilities are as follows:


	Year Ended December 31,
	2013			2012
Deferred tax assets:
Allowance for doubtful accounts	$	11,126		$	9,204
Accrued vacation and bonus		18,662			8,016
Deferred rent		16,119			16,137
Share-based compensation		21,843			23,730
Notes receivable from employees		26,036			27,791
State net operating loss carryforward & credits		2,454			1,921
Foreign net operating loss carryforward		6,024			7,976
Foreign tax credits		2,169			1,253
Future foreign tax credit asset		6,861			8,406
Deferred compensation		12,463			(152	)
Other — net		9,090			4,783

Total deferred tax assets		132,847			109,065

Deferred tax liabilities:
Revenue recognition		(16,474	)		(19,706	)
Property, equipment and capitalized software		(6,523	)		(819	)
Goodwill and other intangible asset amortization		(210,656	)		(188,737	)

Total deferred tax liabilities		(233,653	)		(209,262	)

Valuation allowance		(10,201	)		(1,939	)

Net deferred tax liabilities	$	(111,007	)	$	(102,136	)

As of December 31, 2013, we have not provided for deferred taxes on $22.5 million of the undistributed non-U.S. subsidiary earnings that are considered permanently invested. If these earnings were distributed in the form of dividends or otherwise, the distributors would be subject to U.S. federal income tax of approximately $7.9 million.

At December 31, 2013 and 2012, the Company believed certain deferred tax assets principally associated with foreign net operating loss, foreign tax credit carryforwards, and other related foreign balance sheet accounts which can be carried forward for periods ranging from 20 years to indefinite, would expire unused based on updated forward-looking financial information. Therefore, valuation allowances of $10.2 million and $1.9 million were recorded against the Company’s net deferred tax assets at December 31, 2013 and 2012, respectively. In assessing the realizability of other deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets may not be realized. The ultimate realization of the deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences are deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based upon these factors, management believes it is more likely than not that the Company will realize the benefits of deferred tax assets, net of the valuation allowance.

The components of “Income before income tax provision” from continuing operations are as follows:


	Year Ended December 31,
	2013			2012			2011
Domestic	$	32,498		$	40,275		$	123,439
Foreign		(687	)		(37,161	)		29,688

	$	31,811		$	3,114		$	153,127

The components of the income tax provision from continuing operations are as follows:


	Year Ended December 31,
	2013			2012			2011
Current
Federal	$	16,066		$	21,172		$	30,048
State		6,673			6,268			5,844
Foreign		9,599			7,021			5,977

		32,338			34,461			41,869

Deferred
Federal	$	(1,094	)	$	7,553		$	11,858
State		(1,054	)		(719	)		564
Foreign		12,215			(1,195	)		(5,067	)

		10,067			5,639			7,355

Income tax provision	$	42,405		$	40,100		$	49,224

Our income tax provision from continuing operations resulted in effective tax rates that varied from the statutory federal income tax rate as follows:


	Year Ended December 31,
	2013			2012			2011
Income tax expense at federal statutory rate	$	11,134		$	1,090		$	53,595
State income taxes, net of federal benefit		3,270			3,607			4,166
Benefit from lower foreign tax rates		(5,214	)		(5,357	)		(7,115	)
Non-deductible goodwill impairment		29,313			38,635			—
Valuation allowance on foreign tax credits & net operating loss carryforward		8,206			—			—
Other expenses not deductible for tax purposes		2,872			3,682			2,791
Changes in non-taxable contingent consideration		(2,777	)		(1,151	)		(2,367	)
Other adjustments, net		(4,399	)		(406	)		(1,846	)

	$	42,405		$	40,100		$	49,224

We file numerous consolidated and separate income tax returns in the U.S. federal jurisdiction and in many city, state and foreign jurisdictions. We are no longer subject to U.S. federal income tax examinations for years prior to 2011 and are no longer subject to state and local or foreign tax examinations by tax authorities for years prior to 2008. In addition, open tax years related to state and foreign jurisdictions remain subject to examination but are not considered material to our financial position, results of operations or cash flows.

Our liability for uncertain tax positions was $2.9 million and $3.8 million at December 31, 2013 and 2012, respectively. During the first quarter of 2013, the Company effectively settled certain prior year tax matters. As a result, the Company reversed approximately $2.2 million of its liability for uncertain tax positions. Interest and penalties related to uncertain tax positions are classified as operating expenses and are excluded from the income tax provision. At December 31, 2013, our accrual for the payment of tax-related interest and penalties was not material. Management believes that an adequate provision has been made for any adjustments that may result from tax examinations. Although the timing of the resolution and closure of such examinations is not certain, the Company believes it is reasonably possible that tax audit resolutions could reduce its unrecognized tax benefits by approximately $2.3 million in the next 12 months.

- Definition

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

+ References+ Details

Stockholders' Equity

12 Months Ended

Dec. 31, 2013

Stockholders' Equity

17. Stockholders’ Equity

Common Stock

Holders of our common stock are entitled to one vote per share on all matters submitted for action by the stockholders and share equally, share-for-share, if dividends are declared on the common stock. In the event of any liquidation, dissolution or winding up of our company or upon the distribution of our assets, all assets and funds remaining after payment in full of our debts and liabilities, and after the payment of all liquidation preferences, if any, applicable to any outstanding preferred stock, would be divided and distributed among the holders of our common stock ratably. There are no redemption or sinking fund requirements applicable to shares of our common stock.

Common Stock Repurchase Program

2012 stock repurchase program.

On June 6, 2012, our Board of Directors authorized a two-year stock repurchase program of up to $250.0 million (the “2012 Repurchase Program”). During the year ended December 31, 2013, we repurchased and retired 1,956,900 shares of our common stock for an average price per share of $36.35, at a cost of $71.1 million, of which $66.7 million was paid at December 31, 2013. $4.4 million was accrued and included in “Accounts payable, accrued expenses and other” on the Consolidated Balance Sheets. During the year ended December 31, 2012, we repurchased and retired 1,681,029 shares of our common stock for an average price per share of $29.76, using cash on hand, with a value equivalent to approximately $50.0 million. At December 31, 2013, a balance of approximately $128.8 million remained available under the 2012 Repurchase Program.

2009 stock repurchase program.

In the first quarter of 2011, we entered into a supplemental confirmation with Goldman Sachs for a $209.4 million accelerated stock buyback transaction (the “2011 ASB”), pursuant to the November 2009 collared accelerated stock buyback master confirmation agreement between us and Goldman Sachs (the “Master Agreement”). During the year ended December 31, 2011 we repurchased and retired 5,733,205 shares of common stock, using cash on hand of approximately $209.4 million. The repurchase of shares was accounted for as a share retirement resulting in a reduction of common stock issued and outstanding of 5,733,205 shares and a corresponding reduction in common stock and additional paid-in capital of $209.4 million. The completion of the 2011 ASB completed the $500 million stock repurchase program authorized by the Board of Directors in November 2009.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ 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 210.5-02.29-31)

-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 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 9: 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.(d),(e))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: 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 14: 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 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph d

-Article 4

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

+ Details

Employee Benefit Plans

12 Months Ended

Dec. 31, 2013

Employee Benefit Plans

18. Employee Benefit Plans

We maintain a qualified defined contribution 401(k) plan, which covers substantially all of our U.S. employees. Under the plan, participants are entitled to make pre-tax and/or Roth post-tax contributions up to the annual maximums established by the Internal Revenue Service. We match a certain percentage of participant contributions pursuant to the terms of the plan, which contributions are limited to a percent of the participant’s eligible compensation. FTI Consulting matches each participant’s eligible 401(k) plan contributions up to the annual limit specified by the Internal Revenue Service. We made contributions related to the plan of $9.2 million, $8.8 million and $8.3 million during the years ended December 31, 2013, 2012 and 2011, respectively.

We also maintain several defined contribution pension schemes for our employees in the United Kingdom and other foreign countries. The assets of the schemes are held separately from those of FTI Consulting in independently administered funds. We contributed to these plans $5.3 million, $6.2 million and $5.8 million during the years ended December 31, 2013, 2012 and 2011, respectively.

Segment Reporting

12 Months Ended

Dec. 31, 2013

Segment Reporting

19. Segment Reporting

We manage our business in five reportable segments: Corporate Finance/Restructuring, Forensic and Litigation Consulting, Economic Consulting, Technology and Strategic Communications.

Our Corporate Finance/Restructuring segment focuses on strategic, operational, financial and capital needs of businesses around the world and provides consulting and advisory services on a wide range of areas, such as restructuring (including bankruptcy), interim management, financings, mergers and acquisitions, post-acquisition integration, valuations, tax issues and performance improvement.

Our Forensic and Litigation Consulting segment provides law firms, companies, government clients and other interested parties with dispute advisory, investigations, forensic accounting, business intelligence assessments, data analytics, risk mitigation services as well as interim management and performance improvement services for our health solutions practice clients.

Our Economic Consulting segment provides law firms, companies, government entities and other interested parties with analysis of complex economic issues for use in legal, regulatory and international arbitration proceedings, strategic decision making and public policy debates in the U.S. and around the world.

Our Technology segment provides electronic discovery and information management consulting, software and services to its clients. It provides products, services and consulting to companies, law firms, courts and government agencies worldwide. Its comprehensive suite of software and services help clients locate, review and produce electronically stored information, including e-mail, computer files, voicemail, instant messaging, and financial and transactional data.

Our Strategic Communications segment provides advice and consulting services relating to financial and corporate communications and investor relations, reputation management and brand communications, public affairs, business consulting and digital design and marketing.

Effective in the first quarter of 2013, we modified our reportable segments to reflect changes in how we operate our business and the related internal management reporting. The Company’s healthcare and life sciences practices from both our Corporate Finance/Restructuring segment and our Forensic and Litigation Consulting segment have been combined under a single organizational structure. This single integrated practice, our health solutions practice, is now aggregated in its entirety within the Forensic and Litigation Consulting reportable segment. Prior period Corporate Finance/Restructuring and Forensic and Litigation Consulting segment information has been reclassified to conform to the current period presentation.

We evaluate the performance of our operating segments based on Adjusted Segment EBITDA. We define Adjusted Segment EBITDA as a segment’s share of consolidated operating income (loss) before depreciation, amortization of intangible assets, special charges and goodwill impairment charges. We define Total Adjusted Segment EBITDA as the total of Adjusted Segment EBITDA for all segments, which excludes unallocated corporate expenses. Although Adjusted Segment EBITDA is not a measure of financial condition or performance determined in accordance with GAAP, we use Adjusted Segment EBITDA to internally evaluate the financial performance of our segments because we believe it is a useful supplemental measure which reflects current core operating performance and provides an indicator of the segment’s ability to generate cash.

The table below presents revenues and Adjusted Segment EBITDA for our reportable segments for the three years ended December 31, 2013:


	Year Ended December 31,
	2013		2012		2011
Revenues
Corporate Finance/Restructuring	$	382,526	$	394,719	$	364,409
Forensic and Litigation Consulting		433,632		407,586		428,730
Economic Consulting		447,366		391,622		353,981
Technology		202,663		195,194		218,738
Strategic Communications		186,245		187,750		200,910

Total revenues	$	1,652,432	$	1,576,871	$	1,566,768

Adjusted Segment EBITDA
Corporate Finance/Restructuring	$	78,797	$	101,137	$	84,933
Forensic and Litigation Consulting		76,422		60,572		81,885
Economic Consulting		92,204		77,461		67,028
Technology		60,655		57,203		77,011
Strategic Communications		18,737		25,019		26,801

Total Adjusted Segment EBITDA ⁽¹⁾	$	326,815	$	321,392	$	337,658

⁽¹⁾	Total Adjusted Segment EBITDA is the total of Adjusted Segment EBITDA for all segments.

The table below reconciles Total Adjusted Segment EBITDA to income before income tax provision. Unallocated corporate expenses include primarily indirect costs related to centrally managed administrative functions which have not been allocated to the segments. These administrative costs include costs related to executive management, legal, corporate office support costs, information technology, accounting, marketing, human resources, and company-wide business development functions.


	Year Ended December 31,
	2013			2012			2011
Total Adjusted Segment EBITDA ⁽¹⁾	$	326,815		$	321,392		$	337,658
Segment depreciation expense		(28,203	)		(25,058	)		(23,620	)
Amortization of intangible assets		(22,954	)		(22,407	)		(22,371	)
Special charges		(38,414	)		(29,557	)		(15,212	)
Goodwill impairment charge		(83,752	)		(110,387	)		—
Unallocated corporate expenses, excluding special charges		(72,053	)		(74,947	)		(71,008	)
Interest income and other		1,748			5,659			6,304
Interest expense		(51,376	)		(56,731	)		(58,624	)
Loss on early extinguishment of debt		—			(4,850	)		—

Income before income tax provision	$	31,811		$	3,114		$	153,127

⁽¹⁾	Total Adjusted Segment EBITDA is the total of Adjusted Segment EBITDA for all segments.

The table below details information on our revenues for the three years ended December 31, 2013. Revenues have been attributed to location based on the location of the legal entity generating the revenue:


	Year Ended December 31,
	2013		2012		2011
United States	$	1,208,978	$	1,171,805	$	1,187,661
United Kingdom		194,614		179,643		173,620
All foreign countries		248,840		225,423		205,487

Total revenue	$	1,652,432	$	1,576,871	$	1,566,768

We do not have a single customer that represents ten percent or more of our consolidated revenues.

The table below details information on our long-lived assets and net assets at December 31, 2013 and 2012 attributed to geographic location based on the location of the legal entity holding the assets:


	December 31, 2013						December 31, 2012
	United States		United Kingdom		All foreign countries		United States		United Kingdom		All foreign countries
Property and equipment, net of accumulated depreciation	$	50,351	$	16,931	$	11,725	$	53,889	$	5,033	$	9,270
Net assets	$	504,963	$	220,951	$	316,345	$	534,680	$	255,952	$	277,600

- 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 1

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 32

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 3: 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=6534315&loc=d3e8538-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 5: 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=6534315&loc=d3e8864-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 7: 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=6534315&loc=d3e8984-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 41

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 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=6534315&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 31

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 12: 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=6534315&loc=d3e9031-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

+ Details

Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information

12 Months Ended

Dec. 31, 2013

Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information

20. Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information

Substantially all of our domestic subsidiaries are guarantors of borrowings under our senior bank credit facility and senior notes. The guarantees are full and unconditional and joint and several. All of our guarantors are 100% owned, direct or indirect, subsidiaries.

The following financial information presents condensed consolidating balance sheets, statements of comprehensive income (loss) and statements of cash flows for FTI Consulting, all the guarantor subsidiaries, all the non-guarantor subsidiaries and the eliminations necessary to arrive at the consolidated information for FTI Consulting and its subsidiaries. For purposes of this presentation, we have accounted for our investments in our subsidiaries using the equity method of accounting. The principal eliminating entries eliminate investment in subsidiary and intercompany balances and transactions.

Condensed Consolidating Balance Sheet Information as of December 31, 2013


	FTI Consulting, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	111,943	$	494	$	93,396	$	—		$	205,833
Accounts receivable, net		154,357		162,505		159,583		—			476,445
Intercompany receivables		—		820,158		18,881		(839,039	)		—
Other current assets		68,292		20,932		32,359		—			121,583

Total current assets		334,592		1,004,089		304,219		(839,039	)		803,861
Property and equipment, net		31,304		19,047		28,656		—			79,007
Goodwill		559,820		408,903		250,010		—			1,218,733
Other intangible assets, net		33,746		19,534		72,221		(28,353	)		97,148
Investments in subsidiaries		1,772,130		498,001		—		(2,270,131	)		—
Other assets		75,561		56,949		33,688		—			166,198

Total assets	$	2,807,153	$	2,006,523	$	688,794	$	(3,137,523	)	$	2,364,947

Liabilities
Intercompany payables	$	709,628	$	74,813	$	54,598	$	(839,039	)	$	—
Other current liabilities		154,049		114,883		115,398		—			384,330

Total current liabilities		863,677		189,696		169,996		(839,039	)		384,330
Long-term debt, net		700,000		11,000		—		—			711,000
Other liabilities		201,217		15,009		11,132		—			227,358

Total liabilities		1,764,894		215,705		181,128		(839,039	)		1,322,688
Stockholders' equity		1,042,259		1,790,818		507,666		(2,298,484	)		1,042,259

Total liabilities and stockholders' equity	$	2,807,153	$	2,006,523	$	688,794	$	(3,137,523	)	$	2,364,947

Condensed Consolidating Balance Sheet Information as of December 31, 2012


	FTI Consulting, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	66,663	$	610	$	89,512	$	—		$	156,785
Accounts receivable, net		140,254		149,253		139,733		—			429,240
Intercompany receivables		7,053		674,136		23,185		(704,374	)		—
Other current assets		46,978		20,469		20,903		—			88,350

Total current assets		260,948		844,468		273,333		(704,374	)		674,375
Property and equipment, net		37,411		16,477		14,304		—			68,192
Goodwill		558,473		418,789		282,773		—			1,260,035
Other intangible assets, net		36,826		23,975		74,967		(31,587	)		104,181
Investments in subsidiaries		1,631,243		502,954		—		(2,134,197	)		-
Other assets		85,109		66,170		28,318		(10,928	)		168,669

Total assets	$	2,610,010	$	1,872,833	$	673,695	$	(2,881,086	)	$	2,275,452

Liabilities
Intercompany payables	$	549,339	$	112,137	$	42,898	$	(704,374	)	$	—
Other current liabilities		118,865		79,533		105,799		—			304,197

Total current liabilities		668,204		191,670		148,697		(704,374	)		304,197
Long-term debt, net		700,024		17,000		—		—			717,024
Other liabilities		173,550		10,479		12,898		(10,928	)		185,999

Total liabilities		1,541,778		219,149		161,595		(715,302	)		1,207,220
Stockholders’ equity		1,068,232		1,653,684		512,100		(2,165,784	)		1,068,232

Total liabilities and stockholders’ equity	$	2,610,010	$	1,872,833	$	673,695	$	(2,881,086	)	$	2,275,452

Condensed Consolidating Income (Loss) Statement for the Year Ended December 31, 2013


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	593,644		$	985,398		$	453,272		$	(379,882	)	$	1,652,432
Operating expenses
Direct cost of revenues		382,066			745,227			292,214			(377,446	)		1,042,061
Selling, general and administrative expense		166,014			110,485			120,618			(2,436	)		394,681
Special charges		34,338			112			3,964			—			38,414
Acquisition-related contingent consideration		416			653			(11,938	)		—			(10,869	)
Amortization of other intangible assets		4,504			10,211			11,472			(3,233	)		22,954
Goodwill impairment charge		—			30,321			53,431			—			83,752

		587,338			897,009			469,761			(383,115	)		1,570,993

Operating income (loss)		6,306			88,389			(16,489	)		3,233			81,439
Other (expense) income		(61,461	)		(5,947	)		17,780			—			(49,628	)

Income before (loss) before income tax provision		(55,155	)		82,442			1,291			3,233			31,811

Income tax (benefit) provision		(24,654	)		53,543			13,516			—			42,405
Equity in net earnings of subsidiaries		19,907			(17,744	)		—			(2,163	)		—

Net income (loss)	$	(10,594	)	$	11,155		$	(12,225	)	$	1,070		$	(10,594	)

Other comprehensive loss, net of tax:
Foreign currency translation adjustments including tax expense of $0		(60	)		—			(9,660	)		—			(9,720	)

Other comprehensive loss, net of tax:		(60	)		—			(9,660	)		—			(9,720	)

Comprehensive income (loss)	$	(10,654	)	$	11,155		$	(21,885	)	$	1,070		$	(20,314	)

Condensed Consolidating Income (Loss) Statement for the Year Ended December 31, 2012


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	602,917		$	949,545		$	413,739		$	(389,330	)	$	1,576,871
Operating expenses
Direct cost of revenues		389,619			713,305			261,936			(384,328	)		980,532
Selling, general and administrative expense		160,919			112,697			109,402			(5,002	)		378,016
Special charges		19,026			4,738			5,793			—			29,557
Acquisition-related contingent consideration		91			—			(3,155	)		—			(3,064	)
Amortization of other intangible assets		5,611			9,927			10,167			(3,298	)		22,407
Goodwill impairment charge		—			37,987			72,400			—			110,387

		575,266			878,654			456,543			(392,628	)		1,517,835

Operating income (loss)		27,651			70,891			(42,804	)		3,298			59,036
Other (expense) income		(65,698	)		42,424			2,237			(34,885	)		(55,922	)

Income before (loss) before income tax provision		(38,047	)		113,315			(40,567	)		(31,587	)		3,114

Income tax (benefit) provision		(1,698	)		47,623			(5,825	)		—			40,100
Equity in net earnings of subsidiaries		(637	)		(30,438	)		—			31,075			—

Net income (loss)	$	(36,986	)	$	35,254		$	(34,742	)	$	(512	)	$	(36,986	)

Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax expense of $654		(654	)		—			15,677			—			15,023

Other comprehensive income (loss), net of tax:		(654	)		—			15,677			—			15,023

Comprehensive income (loss)	$	(37,640	)	$	35,254		$	(19,065	)	$	(512	)	$	(21,963	)

Condensed Consolidating Income Statement for the Year Ended December 31, 2011


	FTI Consulting, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	584,833		$	1,000,419	$	384,779		$	(403,263	)	$	1,566,768
Operating expenses
Direct cost of revenues		380,479			718,826		249,126			(391,523	)		956,908
Selling, general and administrative expense		160,336			123,488		101,211			(11,740	)		373,295
Special charges		8,561			228		6,423			—			15,212
Acquisition-related contingent consideration		—			—		(6,465	)		—			(6,465	)
Amortization of other intangible assets		3,713			12,103		6,555			—			22,371

		553,089			854,645		356,850			(403,263	)		1,361,321

Operating income		31,744			145,774		27,929			—			205,447
Other (expense) income		(53,649	)		1,195		134			—			(52,320	)

Income before (loss) before income tax provision		(21,905	)		146,969		28,063			—			153,127

Income tax (benefit) provision		(12,776	)		61,091		909			—			49,224
Equity in net earnings of subsidiaries		113,032			25,310		—			(138,342	)		—

Net income	$	103,903		$	111,188	$	27,154		$	(138,342	)	$	103,903

Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax benefit of $1,568		1,568			—		(4,470	)		—			(2,902	)

Other comprehensive income (loss), net of tax:		1,568			—		(4,470	)		—			(2,902	)

Comprehensive income	$	105,471		$	111,188	$	22,684		$	(138,342	)	$	101,001

Condensed Consolidating Statement of Cash Flows for the Year Ended December 31, 2013


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidated
Operating activities
Net cash (used in) provided by operating activities	$	(37,166	)	$	178,234		$	52,203		$	193,271

Investing activities
Payments for acquisition of businesses, net of cash received		(12,555	)		(7,157	)		(35,786	)		(55,498	)
Purchases of property and equipment		(4,296	)		(17,507	)		(20,741	)		(42,544	)
Purchases of investments		—			—			(5,094	)		(5,094	)
Other		45			—			—			45

Net cash used in investing activities		(16,806	)		(24,664	)		(61,621	)		(103,091	)

Financing activities
Payments of long-term debt and capital lease obligations		—			(6,000	)		(21	)		(6,021	)
Purchase and retirement of common stock		(66,763	)		—			—			(66,763	)
Net issuance of common stock under equity compensation plans		29,392			—			—			29,392
Other		1,515			—			(1,252	)		263
Intercompany transfers		135,108			(147,686	)		12,578			—

Net cash provided by (used in) financing activities		99,252			(153,686	)		11,305			(43,129	)

Effects of exchange rate changes and fair value adjustments on cash and cash equivalents		—			—			1,997			1,997

Net increase (decrease) in cash and cash equivalents		45,280			(116	)		3,884			49,048
Cash and cash equivalents, beginning of year		66,663			610			89,512			156,785

Cash and cash equivalents, end of year	$	111,943		$	494		$	93,396		$	205,833

Condensed Consolidating Statement of Cash Flows for the Year Ended December 31, 2012


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidated
Operating activities
Net cash (used in) provided by operating activities	$	(63,218	)	$	172,578		$	10,828		$	120,188

Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received		(41,722	)		—			(21,171	)		(62,893	)
Purchases of property and equipment		(8,310	)		(15,689	)		(3,760	)		(27,759	)
Other		246			—			—			246

Net cash used in investing activities		(49,786	)		(15,689	)		(24,931	)		(90,406	)

Financing activities
Borrowings under revolving line of credit		75,000			—			—			75,000
Payments of revolving line of credit		(75,000	)		—			—			(75,000	)
Payments of long-term debt and capital lease obligations		(377,810	)		(49	)		—			(377,859	)
Issuance of debt securities, net		292,608			—			—			292,608
Purchase and retirement of common stock		(50,032	)		—			—			(50,032	)
Net issuance of common stock under equity compensation plans		1,598			—			—			1,598
Other		(2,441	)		—			(2,120	)		(4,561	)
Intercompany transfers		154,564			(156,427	)		1,863			—

Net cash provided by (used in) financing activities		18,487			(156,476	)		(257	)		(138,246	)

Effects of exchange rate changes on cash and cash equivalents		—			—			826			826

Net (decrease) increase in cash and cash equivalents		(94,517	)		413			(13,534	)		(107,638	)
Cash and cash equivalents, beginning of year		161,180			197			103,046			264,423

Cash and cash equivalents, end of year	$	66,663		$	610		$	89,512		$	156,785

Condensed Consolidating Statement of Cash Flows for the Year Ended December 31, 2011


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidated
Operating activities
Net cash provided by (used in) operating activities	$	206,672		$	(40,834	)	$	7,990		$	173,828

Investing activities
Payments for acquisition of businesses, net of cash received		(33,735	)		—			(28,611	)		(62,346	)
Purchases of property and equipment and other		(9,868	)		(13,829	)		(7,605	)		(31,302	)

Net cash used in investing activities		(43,603	)		(13,829	)		(36,216	)		(93,648	)

Financing activities
Borrowings under revolving line of credit		25,000			—			—			25,000
Payments of revolving line of credit		(25,000	)		—			—			(25,000	)
Payments of long-term debt and capital lease obligations		(6,788	)		(206	)		—			(6,994	)
Cash received for settlement of interest rate swaps		5,596			—			—			5,596
Purchase and retirement of common stock		(209,400	)		—			—			(209,400	)
Net issuance of common stock under equity compensation plans		11,109			—			—			11,109
Other		960			—			—			960
Intercompany transfers		(96,104	)		53,636			42,468			—

Net cash (used in) financing activities		(294,627	)		53,430			42,468			(198,729	)

Effects of exchange rate changes on cash and cash equivalents		—			—			(1,598	)		(1,598	)

Net (decrease) increase in cash and cash equivalents		(131,558	)		(1,233	)		12,644			(120,147	)
Cash and cash equivalents, beginning of year		292,738			1,430			90,402			384,570

Cash and cash equivalents, end of year	$	161,180		$	197		$	103,046		$	264,423

Quarterly Financial Data (unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Data (unaudited)

22. Quarterly Financial Data (unaudited)


	Quarter Ended
	March 31			June 30			September 30			December 31
2013
Revenues		407,178			414,613			414,643		$	415,998

Operating expenses
Direct cost of revenues		258,480			259,528			255,152			268,901
Selling, general and administrative expenses		96,647			96,325			94,513			107,196
Special charges		427			—			10,419			27,568
Acquisition-related contingent consideration		731			(7,452	)		630			(4,778	)
Amortization of other intangible assets		5,564			5,953			5,776			5,661
Goodwill impairment charge		—			—			83,752			—

		361,849			354,354			450,242			404,548

Operating income (loss)		45,329			60,259			(35,599	)		11,450
Interest income and other		937			(387	)		1,152			46
Interest expense		(12,715	)		(13,071	)		(12,814	)		(12,776	)

Income (loss) before income tax provision		33,551			46,801			(47,261	)		(1,280	)
Income tax provision		9,871			23,315			3,360			5,859

Net income (loss)		23,680			23,486			(50,621	)		(7,139	)

Earnings (loss) per common share — basic	$	0.60		$	0.60		$	(1.29	)	$	(0.18	)

Earnings (loss) per common share — diluted	$	0.58		$	0.58		$	(1.29	)	$	(0.18	)

Weighted average common shares outstanding
Basic		39,403			39,143			39,094			39,115

Diluted		40,620			40,293			39,094			39,115


	Quarter Ended
	March 31			June 30			September 30			December 31
2012
Revenues		395,228			396,243			386,055			399,345

Operating expenses
Direct cost of revenues		245,618			248,220			241,614			245,080
Selling, general and administrative expenses		102,589			92,460			88,909			94,058
Special charges		—			26,782			2,775			—
Acquisition-related contingent consideration		557			(3,541	)		403			(483	)
Amortization of other intangible assets		5,517			5,490			5,766			5,634
Goodwill impairment charge		—			—			—			110,387

		354,281			369,411			339,467			454,676

Operating income (loss)		40,947			26,832			46,588			(55,331	)
Interest income and other		3,282			(363	)		1,584			1,156
Interest expense		(15,204	)		(15,195	)		(13,208	)		(13,124	)
Loss on early extinguishment of debt		—			—			—			(4,850	)

Income before income tax provision		29,025			11,274			34,964			(72,149	)
Income tax provision		10,594			3,527			12,251			13,728

Net income (loss)		18,431			7,747			22,713			(85,877	)

Earnings (loss) per common share — basic	$	0.46		$	0.19		$	0.56		$	(2.15	)

Earnings (loss) per common share — diluted	$	0.43		$	0.18		$	0.55		$	(2.15	)

Weighted average common shares outstanding
Basic		40,358			40,592			40,387			39,913

Diluted		43,185			42,074			41,102			39,913

The sum of the quarterly earnings per share amounts may not equal the annual amounts due to changes in the weighted-average number of common shares outstanding during each quarterly period.

- Definition

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

+ References+ Details

Description of Business and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Principles

Accounting Principles

Our financial statements are prepared in conformity with United States (“U.S.”) generally accepted accounting principles (“GAAP”).

Reclassifications

Reclassifications

Certain prior period amounts have been reclassified to conform to the current period presentation.

Consolidation

Foreign Currency

Use of Estimates

Revenue Recognition

Direct Cost of Revenues

Direct Cost of Revenues

Share-Based Compensation

Share-Based Compensation

Selling, General, and Administrative Expense

Selling, General, and Administrative Expense

Research and Development

Advertising Costs

Acquisition-related Contingent Consideration

Income Taxes

Income Taxes

Cash Equivalents and Short-Term Investments

Cash Equivalents and Short-Term Investments

Restricted Cash

Restricted Cash

Allowance for Doubtful Accounts and Unbilled Services

Allowance for Doubtful Accounts and Unbilled Services

Property and Equipment

Property and Equipment

Notes Receivable from Employees

Notes Receivable from Employees

Goodwill and Other Intangible Assets

Goodwill and Other Intangible Assets

•

significant underperformance relative to expected historical or projected future operating results;

•

a significant change in the manner of our use of the acquired asset or the strategy for our overall business;

•

a significant market decline related to negative industry or economic trends; and/or

•

our market capitalization relative to net carrying value.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Debt Financing Fees

Debt Financing Fees

Capitalized Software to be Sold, Leased or Otherwise Marketed

Capitalized Software to be Sold, Leased or Otherwise Marketed

Leases

Leases

Interest Rate Swaps

Interest Rate Swaps

Billings in Excess of Services Provided

Billings in Excess of Services Provided

Earnings (Loss) Per Common Share (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Earnings Per Share Basic and Diluted


	Year Ended December 31,
	2013			2012			2011
Numerator — basic and diluted
Net income (loss)	$	(10,594	)	$	(36,986	)	$	103,903

Denominator
Weighted average number of common shares outstanding — basic		39,188			40,316			41,131
Effect of dilutive stock options		—			—			915
Effect of dilutive convertible notes		—			—			836
Effect of dilutive restricted shares		—			—			591

Weighted average number of common shares outstanding — diluted		39,188			40,316			43,473

Earnings (loss) per common share — basic	$	(0.27	)	$	(0.92	)	$	2.53

Earnings (loss) per common share — diluted	$	(0.27	)	$	(0.92	)	$	2.39

Antidilutive stock options and restricted shares		4,363			4,943			2,119

Special Charges (Tables)

12 Months Ended

Dec. 31, 2013

Special Charges by Segment

The following table details the special charges by segment:


	For the years ended December 31,
	2013		2012		2011
Corporate Finance/Restructuring	$	10,274	$	11,332	$	9,440
Forensic and Litigation Consulting		2,111		8,276		839
Economic Consulting		11		991		2,093
Technology		16		3,114		—
Strategic Communications		66		4,712		—

		12,478		28,425		12,372
Unallocated Corporate		25,936		1,132		2,840

Total	$	38,414	$	29,557	$	15,212

Schedule of Special Charges Reserve by Type of Cost

Activity related to the liabilities for these costs for the years ended December 31, 2013 and 2012 is as follows:


	Employee Termination Costs			Lease Termination Costs			Total
Balance December 31, 2011	$	4,758		$	—		$	4,758
Additions		14,276			10,274			24,550
Payments		(11,803	)		(1,757	)		(13,560	)
Foreign currency translation adjustment and other		(535	)		—			(535	)

Balance December 31, 2012	$	6,696		$	8,517		$	15,213

Additions		23,669			690			24,359
Payments		(9,995	)		(3,111	)		(13,106	)
Foreign currency translation adjustment and other		(405	)		—			(405	)

Balance December 31, 2013	$	19,965		$	6,096		$	26,061

Interest Income and Other (Tables)

12 Months Ended

Dec. 31, 2013

Schedule Of Interest Income And Other

The table below presents the components of “Interest income and other” as shown on the Consolidated Statements of Comprehensive Income (Loss).


	Year Ended December 31,
	2013			2012			2011
Interest income	$	5,439		$	6,350		$	6,200
Foreign exchange transaction gains (losses), net		(2,326	)		250			(560	)
Other		(1,365	)		(941	)		664

Interest income and other	$	1,748		$	5,659		$	6,304

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Share-Based Compensation Expense

The table below reflects the total share-based compensation expense recognized in our Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2013, 2012 and 2011:


	2013				2012				2011
Income Statement Classification	Options ⁽¹⁾		Restricted Shares ⁽²⁾⁽³⁾		Options ⁽¹⁾		Restricted Shares ⁽²⁾⁽³⁾		Options ⁽¹⁾		Restricted Shares ⁽²⁾
Direct cost of revenues	$	6,807	$	9,181	$	6,012	$	10,000	$	10,436	$	14,382
Selling, general and administrative expense		1,849		10,053		1,836		10,347		2,649		9,052
Special charges ⁽⁴⁾		1,482		5,938		584		230		534		299

Share-based compensation expense before income taxes		10,138		25,172		8,432		20,577		13,619		23,733
Income tax benefit		4,101		9,094		3,104		6,870		5,014		8,749

Share-based compensation, net of income taxes	$	6,037	$	16,078	$	5,328	$	13,707	$	8,605	$	14,984

⁽¹⁾	Includes options and cash-settled stock appreciation rights.

⁽²⁾	Includes restricted share awards and deferred restricted share units and performance and market condition restricted share units.

⁽³⁾	Includes cash-settled restricted stock units.

⁽⁴⁾	Relates to accelerated recognition of compensation cost of share-based awards (See Note 4 to the Consolidated Financial Statements for information related to the special charges).

Schedule Of Stock Option And Grants Using Valuation Assumptions

We use the Black-Scholes option-pricing model to value our option grants using the assumptions in the following table:


	Year Ended December 31,
	2013	2012	2011
Assumptions
Risk-free interest rate	0.77% – 1.71%	0.54% – 1.11%	0.88% – 2.58%
Dividend yield	0%	0%	0%
Expected term	5 – 6 years	4 – 6 years	5 – 6 years
Stock price volatility	37.30% – 38.27%	37.94% – 40.04%	39.23% – 40.82%

Schedule Of Stock Option Activity

The aggregate intrinsic value in the table below represents the total pre-tax intrinsic value (the difference between the closing price of our common stock on the last trading day of 2013 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on December 31, 2013. The aggregate intrinsic value changes based on fluctuations in the fair market value per share of our common stock.


	Shares			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term		Aggregate Intrinsic Value
Options outstanding, December 31, 2012		5,206		$	35.58
Options granted during the period:
Exercise Price = fair market value		543		$	35.32
Options exercised		(1,278	)	$	27.95
Options forfeited		(114	)	$	39.39

Options outstanding, December 31, 2013		4,357		$	37.68		5.7	$	27,820

Options exercisable, December 31, 2013		2,286		$	37.91		4.1	$	17,378

Schedule Of Weighted-Average Grant Date Fair Value Per Share Of Stock Options, Restricted Shares And Stock Units Awarded

The table below reflects the weighted-average grant date fair value per share of stock options and restricted shares and stock units awarded during the years ended December 31, 2013, 2012 and 2011:


	Year Ended December 31,
	2013		2012		2011
Weighted average fair value of grants
Stock options:
Grant price = fair market value	$	13.15	$	12.99	$	13.68
Restricted shares	$	36.31	$	36.55	$	37.45

Schedule Of Stock Options Outstanding And Exercisable Price Range Status

Following is a summary of the status of stock options outstanding and exercisable at December 31, 2013:


	Options Outstanding						Options Exercisable
Exercise Price Range	Shares		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term		Shares		Weighted- Average Exercise Price
$ 16.80 – $ 27.89		905	$	25.26		2.6 years		868	$	25.20
$ 27.96 – $ 34.62		968	$	31.99		7.1 years		185	$	30.28
$ 35.18 – $ 38.58		1,137	$	37.31		6.9 years		406	$	37.51
$ 38.88 – $ 54.30		885	$	44.24		6.3 years		462	$	46.10
$ 55.63 – $ 70.55		462	$	62.27		4.5 years		365	$	62.05

		4,357						2,286

Schedule Of Unvested Restricted Stock-Based Activity

The fair value of unvested restricted stock-based awards is determined based on the closing market price per share of our common stock on the grant date.


	Shares			Weighted- Average Grant- Date Fair Value
Unvested restricted stock-based awards outstanding, December 31, 2012		1,312		$	37.43
Restricted stock-based awards granted		451		$	37.21
Restricted stock-based awards vested		(497	)	$	36.97
Restricted stock-based awards forfeited		(22	)	$	60.65

Unvested restricted stock-based awards outstanding, December 31, 2013		1,244		$	37.14

Schedule Of Restricted Stock Unit Activity

The fair value of Restricted Stock Units is determined based on the closing market price per share of our common stock on the grant date.


	Shares			Weighted- Average Grant- Date Fair Value		Intrinsic Value
Restricted Stock Units outstanding, December 31, 2012		875		$	38.18
Restricted Stock Units granted		241		$	34.61
Restricted Stock Units released		(136	)	$	37.40
Restricted Stock Units forfeited		—		$	—

Restricted Stock Units outstanding, December 31, 2013		980		$	37.54	$	40,315

Balance Sheet Details (Tables)

12 Months Ended

Dec. 31, 2013

Schedule Of Balance Sheet Details


	December 31,
	2013		2012
Prepaid expenses and other current assets
Prepaid expenses	$	30,906	$	27,647
Other current assets		18,540		9,891
Income tax receivable		12,354		14,003

	$	61,800	$	51,541

Accounts payable, accrued expenses and other
Accounts payable	$	14,467	$	10,139
Accrued expenses		53,164		44,424
Accrued contingent consideration		21,034		8,201
Accrued interest payable		9,479		9,048
Accrued taxes payable		9,323		11,114
Other current liabilities		19,419		15,183

	$	126,886	$	98,109

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Schedule Of Carrying And Estimated Fair Value Of Other Financial Instruments

The following table presents the carrying amounts and estimated fair values of our other financial instruments at December 31, 2013 and 2012:


	December 31,
	2013				2012
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Liabilities:
Acquisition-related contingent consideration, including current portion ⁽¹⁾	$	13,329	$	13,329	$	16,426	$	16,426
Long-term debt, including current portion		717,000		752,750		723,000		762,000

Total	$	730,329	$	766,079	$	739,426	$	778,426

⁽¹⁾	The short-term portion is included in “Accounts payable, accrued expenses and other.” The long-term portion is included in “Other liabilities.”

Schedule of Change in Acquisition-Related Contingent Consideration Liability

The following table represents the change in the acquisition-related contingent consideration liability during the years ended December 31, 2013 and 2012:


	December 31,
	2013			2012
Beginning balance	$	16,426		$	14,990
Acquisitions ⁽¹⁾		8,993			8,171
Adjustments to fair value recorded in earnings ⁽²⁾		(10,869	)		(3,064	)
Payments		(401	)		(1,287	)
Elimination of contingency ⁽³⁾		—			(2,534	)
Unrealized gains related to currency translation in other comprehensive income		(820	)		150

Ending balance	$	13,329		$	16,426

⁽¹⁾	Includes adjustments during the purchase price allocation period.

⁽²⁾	Includes adjustments to fair value related to accretion and remeasurement of contingent consideration which are recorded in “Acquisition-related contingent consideration” on the Consolidated Statements of Comprehensive Income (Loss).

⁽³⁾	During the year ended December 31, 2012, we fixed an acquisition-related contingent consideration liability in the amount of $2.5 million. The non-contingent consideration liability is no longer required to be remeasured to fair value and, accordingly, is not classified as a Level 3 measurement.

Schedule of Financial Assets and Liabilities Measured at Fair Value

The following table presents financial liabilities measured at fair value:


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
As of December 31, 2013
Liabilities:
Acquisition-related contingent consideration, including current portion	$	—	$	—	$	13,329	$	13,329
As of December 31, 2012
Liabilities:
Acquisition-related contingent consideration, including current portion	$	—	$	—	$	16,426	$	16,426

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References+ Details

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property And Equipment

Property and equipment consist of the following:


	December 31,
	2013			2012
Leasehold improvements	$	65,742		$	62,906
Construction in progress		18,477			2,883
Furniture and equipment		36,394			34,781
Computer equipment and software		97,390			92,563

		218,003			193,133
Accumulated depreciation and amortization		(138,996	)		(124,941	)

Property and equipment, net	$	79,007		$	68,192

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Changes in Carrying Amounts of Goodwill by Operating Segment

The changes in the carrying amount of goodwill by reportable segment are as follows:


	Corporate Finance/ Restructuring			Forensic and Litigation Consulting		Economic Consulting		Technology		Strategic Communications			Total
Balance December 31, 2011:
Goodwill	$	436,043		$	198,047	$	229,487	$	117,958	$	327,823		$	1,309,358
Accumulated goodwill impairment		—			—		—		—		—			—

Goodwill, net December 31, 2011	$	436,043		$	198,047	$	229,487	$	117,958	$	327,823		$	1,309,358

Acquisitions ⁽¹⁾		31,644			—		—		—		—			31,644
Contingent consideration ⁽²⁾		905			23		17,708		—		—			18,636
Foreign currency translation adjustment and other		458			887		523		77		8,839			10,784
Goodwill impairment		—			—		—		—		(110,387	)		(110,387	)

Balance December 31, 2012:
Goodwill		469,050			198,957		247,718		118,035		336,662			1,370,422
Accumulated goodwill impairment		—			—		—		—		(110,387	)		(110,387	)

Goodwill, net December 31, 2012	$	469,050		$	198,957	$	247,718	$	118,035	$	226,275		$	1,260,035

Acquisitions ⁽¹⁾		18,713			10,979		945		—		4,961			35,598
Contingent consideration ⁽²⁾		437			—		14,530		—		—			14,967
Foreign currency translation adjustment and other		(7,019	)		244		281		38		(1,659	)		(8,115	)
Intersegment transfers in/(out) ⁽³⁾		(31,471	)		31,471		—		—		—			—
Goodwill impairment		—			—		—		—		(83,752	)		(83,752	)

Balance December 31, 2013:
Goodwill		449,710			241,651		263,474		118,073		339,964			1,412,872
Accumulated goodwill impairment		—			—		—		—		(194,139	)		(194,139	)

Goodwill, net December 31, 2013		449,710			241,651		263,474		118,073		145,825			1,218,733

⁽¹⁾	Includes adjustments during the purchase price allocation period.

⁽²⁾	Contingent consideration is related to business combinations consummated prior to January 1, 2009.

⁽³⁾	Includes the reclassification of the Company’s Corporate Finance/Restructuring segment’s healthcare and life sciences practices into the Forensic and Litigation Consulting segment. See Note 19 “Segment Reporting” for information on this segment reclassification.

Schedule of Intangible Assets by Major Class


	Useful Life in Years	December 31, 2013				December 31, 2012
	Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Amortized intangible assets
Customer relationships	1 to 15	$	157,064	$	73,977	$	151,990	$	64,095
Non-competition agreements	1 to 10		10,922		9,051		15,184		11,158
Software	3 to 10		40,095		33,625		33,979		27,424
Tradenames	1 to 2		485		365		180		75

			208,566		117,018		201,333		102,752
Unamortized intangible assets
Tradenames	Indefinite		5,600		—		5,600		—

		$	214,166	$	117,018	$	206,933	$	102,752

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2013

Components of Long-Term Debt and Capital Lease Obligations


	December 31,
	2013		2012
6³/₄% senior notes due 2020		400,000		400,000
6.0% senior notes due 2022		300,000		300,000
Notes payable to former shareholders of acquired businesses		17,000		23,000

Total debt		717,000		723,000
Less current portion		6,000		6,000

Long-term debt, net of current portion		711,000		717,000

Total capital lease obligations		14		45
Less current portion		14		21

Capital lease obligations, net of current portion		—		24

Long-term debt and capital lease obligations, net of current portion	$	711,000	$	717,024

Schedule Of Maturities Of Long-Term Debt

For years subsequent to December 31, 2013, scheduled annual maturities of long-term debt outstanding at December 31, 2013 are as follows:


	Long-term Debt		Capital Lease Obligations		Total
2014	$	6,000	$	14	$	6,014
2015		11,000		—		11,000
2016		—		—		—
2017		—		—		—
2018		—		—		—
Thereafter		700,000		—		700,000

	$	717,000	$	14	$	717,014

6.0% Senior Notes Due 2022

Schedule Of Redemption Price Percentage


Year	Redemption Price
2017		103.000	%
2018		102.000	%
2019		101.000	%
2020 and thereafter		100.000	%

6 3/4 % Senior Notes Due 2020

Schedule Of Redemption Price Percentage


Year	Redemption Price
2015		103.375	%
2016		102.250	%
2017		101.125	%
2018 and thereafter		100.000	%

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Schedule Of Future Minimum Payments For All Operating Lease Obligations

For years subsequent to December 31, 2013, future minimum payments for all operating lease obligations that have initial non-cancelable lease terms exceeding one year, net of rental income from subleases of $1.7 million in 2014, $1.8 million in 2015, $1.8 million in 2016, $1.5 million in 2017, $1.2 million in 2018 and $4.5 million thereafter are as follows:


	Operating Leases
2014	$	44,987
2015	$	37,726
2016	$	36,879
2017	$	39,719
2018	$	32,389
Thereafter	$	143,157

	$	334,857

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Schedule Of Components Of Deferred Tax Assets And Liabilities

Significant components of deferred tax assets and liabilities are as follows:


	Year Ended December 31,
	2013			2012
Deferred tax assets:
Allowance for doubtful accounts	$	11,126		$	9,204
Accrued vacation and bonus		18,662			8,016
Deferred rent		16,119			16,137
Share-based compensation		21,843			23,730
Notes receivable from employees		26,036			27,791
State net operating loss carryforward & credits		2,454			1,921
Foreign net operating loss carryforward		6,024			7,976
Foreign tax credits		2,169			1,253
Future foreign tax credit asset		6,861			8,406
Deferred compensation		12,463			(152	)
Other — net		9,090			4,783

Total deferred tax assets		132,847			109,065

Deferred tax liabilities:
Revenue recognition		(16,474	)		(19,706	)
Property, equipment and capitalized software		(6,523	)		(819	)
Goodwill and other intangible asset amortization		(210,656	)		(188,737	)

Total deferred tax liabilities		(233,653	)		(209,262	)

Valuation allowance		(10,201	)		(1,939	)

Net deferred tax liabilities	$	(111,007	)	$	(102,136	)

Schedule Of Income Before Income Tax Provision

The components of “Income before income tax provision” from continuing operations are as follows:


	Year Ended December 31,
	2013			2012			2011
Domestic	$	32,498		$	40,275		$	123,439
Foreign		(687	)		(37,161	)		29,688

	$	31,811		$	3,114		$	153,127

Schedule Of Components Of Income Tax Provision From Continuing Operations

The components of the income tax provision from continuing operations are as follows:


	Year Ended December 31,
	2013			2012			2011
Current
Federal	$	16,066		$	21,172		$	30,048
State		6,673			6,268			5,844
Foreign		9,599			7,021			5,977

		32,338			34,461			41,869

Deferred
Federal	$	(1,094	)	$	7,553		$	11,858
State		(1,054	)		(719	)		564
Foreign		12,215			(1,195	)		(5,067	)

		10,067			5,639			7,355

Income tax provision	$	42,405		$	40,100		$	49,224

Schedule Of Effective Tax Rates That Varied From Statutory Federal Income Tax Rate

Our income tax provision from continuing operations resulted in effective tax rates that varied from the statutory federal income tax rate as follows:


	Year Ended December 31,
	2013			2012			2011
Income tax expense at federal statutory rate	$	11,134		$	1,090		$	53,595
State income taxes, net of federal benefit		3,270			3,607			4,166
Benefit from lower foreign tax rates		(5,214	)		(5,357	)		(7,115	)
Non-deductible goodwill impairment		29,313			38,635			—
Valuation allowance on foreign tax credits & net operating loss carryforward		8,206			—			—
Other expenses not deductible for tax purposes		2,872			3,682			2,791
Changes in non-taxable contingent consideration		(2,777	)		(1,151	)		(2,367	)
Other adjustments, net		(4,399	)		(406	)		(1,846	)

	$	42,405		$	40,100		$	49,224

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2013

Revenues and Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization for Reportable Segments

The table below presents revenues and Adjusted Segment EBITDA for our reportable segments for the three years ended December 31, 2013:


	Year Ended December 31,
	2013		2012		2011
Revenues
Corporate Finance/Restructuring	$	382,526	$	394,719	$	364,409
Forensic and Litigation Consulting		433,632		407,586		428,730
Economic Consulting		447,366		391,622		353,981
Technology		202,663		195,194		218,738
Strategic Communications		186,245		187,750		200,910

Total revenues	$	1,652,432	$	1,576,871	$	1,566,768

Adjusted Segment EBITDA
Corporate Finance/Restructuring	$	78,797	$	101,137	$	84,933
Forensic and Litigation Consulting		76,422		60,572		81,885
Economic Consulting		92,204		77,461		67,028
Technology		60,655		57,203		77,011
Strategic Communications		18,737		25,019		26,801

Total Adjusted Segment EBITDA ⁽¹⁾	$	326,815	$	321,392	$	337,658

⁽¹⁾	Total Adjusted Segment EBITDA is the total of Adjusted Segment EBITDA for all segments.

Reconciliation of Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization


	Year Ended December 31,
	2013			2012			2011
Total Adjusted Segment EBITDA ⁽¹⁾	$	326,815		$	321,392		$	337,658
Segment depreciation expense		(28,203	)		(25,058	)		(23,620	)
Amortization of intangible assets		(22,954	)		(22,407	)		(22,371	)
Special charges		(38,414	)		(29,557	)		(15,212	)
Goodwill impairment charge		(83,752	)		(110,387	)		—
Unallocated corporate expenses, excluding special charges		(72,053	)		(74,947	)		(71,008	)
Interest income and other		1,748			5,659			6,304
Interest expense		(51,376	)		(56,731	)		(58,624	)
Loss on early extinguishment of debt		—			(4,850	)		—

Income before income tax provision	$	31,811		$	3,114		$	153,127

⁽¹⁾	Total Adjusted Segment EBITDA is the total of Adjusted Segment EBITDA for all segments.

Schedule Of Assets By Segments

The table below presents assets by segment. Segment assets primarily include accounts and notes receivable, fixed assets purchased specifically for the segment, goodwill and other intangible assets:


	December 31,
	2013		2012
Corporate Finance/Restructuring	$	669,027	$	653,998
Forensic and Litigation Consulting		444,850		397,879
Economic Consulting		487,549		477,430
Technology		208,612		203,117
Strategic Communications		267,884		342,198

Total segment assets		2,077,922		2,074,622
Unallocated corporate assets		287,025		200,830

Total assets	$	2,364,947	$	2,275,452

Revenues

Schedule Of Revenues Based On Location Of Legal Entity And Information On Long-Lived Assets And Net Assets


	Year Ended December 31,
	2013		2012		2011
United States	$	1,208,978	$	1,171,805	$	1,187,661
United Kingdom		194,614		179,643		173,620
All foreign countries		248,840		225,423		205,487

Total revenue	$	1,652,432	$	1,576,871	$	1,566,768

Long Lived Assets And Net Assets

Schedule Of Revenues Based On Location Of Legal Entity And Information On Long-Lived Assets And Net Assets


	December 31, 2013						December 31, 2012
	United States		United Kingdom		All foreign countries		United States		United Kingdom		All foreign countries
Property and equipment, net of accumulated depreciation	$	50,351	$	16,931	$	11,725	$	53,889	$	5,033	$	9,270
Net assets	$	504,963	$	220,951	$	316,345	$	534,680	$	255,952	$	277,600

- Definition

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

+ References+ Details

Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information (Tables)

12 Months Ended

Dec. 31, 2013

Condensed Consolidating Balance Sheet Information

Condensed Consolidating Balance Sheet Information as of December 31, 2013


	FTI Consulting, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	111,943	$	494	$	93,396	$	—		$	205,833
Accounts receivable, net		154,357		162,505		159,583		—			476,445
Intercompany receivables		—		820,158		18,881		(839,039	)		—
Other current assets		68,292		20,932		32,359		—			121,583

Total current assets		334,592		1,004,089		304,219		(839,039	)		803,861
Property and equipment, net		31,304		19,047		28,656		—			79,007
Goodwill		559,820		408,903		250,010		—			1,218,733
Other intangible assets, net		33,746		19,534		72,221		(28,353	)		97,148
Investments in subsidiaries		1,772,130		498,001		—		(2,270,131	)		—
Other assets		75,561		56,949		33,688		—			166,198

Total assets	$	2,807,153	$	2,006,523	$	688,794	$	(3,137,523	)	$	2,364,947

Liabilities
Intercompany payables	$	709,628	$	74,813	$	54,598	$	(839,039	)	$	—
Other current liabilities		154,049		114,883		115,398		—			384,330

Total current liabilities		863,677		189,696		169,996		(839,039	)		384,330
Long-term debt, net		700,000		11,000		—		—			711,000
Other liabilities		201,217		15,009		11,132		—			227,358

Total liabilities		1,764,894		215,705		181,128		(839,039	)		1,322,688
Stockholders' equity		1,042,259		1,790,818		507,666		(2,298,484	)		1,042,259

Total liabilities and stockholders' equity	$	2,807,153	$	2,006,523	$	688,794	$	(3,137,523	)	$	2,364,947

Condensed Consolidating Balance Sheet Information as of December 31, 2012


	FTI Consulting, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	66,663	$	610	$	89,512	$	—		$	156,785
Accounts receivable, net		140,254		149,253		139,733		—			429,240
Intercompany receivables		7,053		674,136		23,185		(704,374	)		—
Other current assets		46,978		20,469		20,903		—			88,350

Total current assets		260,948		844,468		273,333		(704,374	)		674,375
Property and equipment, net		37,411		16,477		14,304		—			68,192
Goodwill		558,473		418,789		282,773		—			1,260,035
Other intangible assets, net		36,826		23,975		74,967		(31,587	)		104,181
Investments in subsidiaries		1,631,243		502,954		—		(2,134,197	)		-
Other assets		85,109		66,170		28,318		(10,928	)		168,669

Total assets	$	2,610,010	$	1,872,833	$	673,695	$	(2,881,086	)	$	2,275,452

Liabilities
Intercompany payables	$	549,339	$	112,137	$	42,898	$	(704,374	)	$	—
Other current liabilities		118,865		79,533		105,799		—			304,197

Total current liabilities		668,204		191,670		148,697		(704,374	)		304,197
Long-term debt, net		700,024		17,000		—		—			717,024
Other liabilities		173,550		10,479		12,898		(10,928	)		185,999

Total liabilities		1,541,778		219,149		161,595		(715,302	)		1,207,220
Stockholders’ equity		1,068,232		1,653,684		512,100		(2,165,784	)		1,068,232

Total liabilities and stockholders’ equity	$	2,610,010	$	1,872,833	$	673,695	$	(2,881,086	)	$	2,275,452

Condensed Consolidating Loss Statement

Condensed Consolidating Income (Loss) Statement for the Year Ended December 31, 2013


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	593,644		$	985,398		$	453,272		$	(379,882	)	$	1,652,432
Operating expenses
Direct cost of revenues		382,066			745,227			292,214			(377,446	)		1,042,061
Selling, general and administrative expense		166,014			110,485			120,618			(2,436	)		394,681
Special charges		34,338			112			3,964			—			38,414
Acquisition-related contingent consideration		416			653			(11,938	)		—			(10,869	)
Amortization of other intangible assets		4,504			10,211			11,472			(3,233	)		22,954
Goodwill impairment charge		—			30,321			53,431			—			83,752

		587,338			897,009			469,761			(383,115	)		1,570,993

Operating income (loss)		6,306			88,389			(16,489	)		3,233			81,439
Other (expense) income		(61,461	)		(5,947	)		17,780			—			(49,628	)

Income before (loss) before income tax provision		(55,155	)		82,442			1,291			3,233			31,811

Income tax (benefit) provision		(24,654	)		53,543			13,516			—			42,405
Equity in net earnings of subsidiaries		19,907			(17,744	)		—			(2,163	)		—

Net income (loss)	$	(10,594	)	$	11,155		$	(12,225	)	$	1,070		$	(10,594	)

Other comprehensive loss, net of tax:
Foreign currency translation adjustments including tax expense of $0		(60	)		—			(9,660	)		—			(9,720	)

Other comprehensive loss, net of tax:		(60	)		—			(9,660	)		—			(9,720	)

Comprehensive income (loss)	$	(10,654	)	$	11,155		$	(21,885	)	$	1,070		$	(20,314	)

Condensed Consolidating Income (Loss) Statement for the Year Ended December 31, 2012


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	602,917		$	949,545		$	413,739		$	(389,330	)	$	1,576,871
Operating expenses
Direct cost of revenues		389,619			713,305			261,936			(384,328	)		980,532
Selling, general and administrative expense		160,919			112,697			109,402			(5,002	)		378,016
Special charges		19,026			4,738			5,793			—			29,557
Acquisition-related contingent consideration		91			—			(3,155	)		—			(3,064	)
Amortization of other intangible assets		5,611			9,927			10,167			(3,298	)		22,407
Goodwill impairment charge		—			37,987			72,400			—			110,387

		575,266			878,654			456,543			(392,628	)		1,517,835

Operating income (loss)		27,651			70,891			(42,804	)		3,298			59,036
Other (expense) income		(65,698	)		42,424			2,237			(34,885	)		(55,922	)

Income before (loss) before income tax provision		(38,047	)		113,315			(40,567	)		(31,587	)		3,114

Income tax (benefit) provision		(1,698	)		47,623			(5,825	)		—			40,100
Equity in net earnings of subsidiaries		(637	)		(30,438	)		—			31,075			—

Net income (loss)	$	(36,986	)	$	35,254		$	(34,742	)	$	(512	)	$	(36,986	)

Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax expense of $654		(654	)		—			15,677			—			15,023

Other comprehensive income (loss), net of tax:		(654	)		—			15,677			—			15,023

Comprehensive income (loss)	$	(37,640	)	$	35,254		$	(19,065	)	$	(512	)	$	(21,963	)

Condensed Consolidating Income Statement for the Year Ended December 31, 2011


	FTI Consulting, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	584,833		$	1,000,419	$	384,779		$	(403,263	)	$	1,566,768
Operating expenses
Direct cost of revenues		380,479			718,826		249,126			(391,523	)		956,908
Selling, general and administrative expense		160,336			123,488		101,211			(11,740	)		373,295
Special charges		8,561			228		6,423			—			15,212
Acquisition-related contingent consideration		—			—		(6,465	)		—			(6,465	)
Amortization of other intangible assets		3,713			12,103		6,555			—			22,371

		553,089			854,645		356,850			(403,263	)		1,361,321

Operating income		31,744			145,774		27,929			—			205,447
Other (expense) income		(53,649	)		1,195		134			—			(52,320	)

Income before (loss) before income tax provision		(21,905	)		146,969		28,063			—			153,127

Income tax (benefit) provision		(12,776	)		61,091		909			—			49,224
Equity in net earnings of subsidiaries		113,032			25,310		—			(138,342	)		—

Net income	$	103,903		$	111,188	$	27,154		$	(138,342	)	$	103,903

Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax benefit of $1,568		1,568			—		(4,470	)		—			(2,902	)

Other comprehensive income (loss), net of tax:		1,568			—		(4,470	)		—			(2,902	)

Comprehensive income	$	105,471		$	111,188	$	22,684		$	(138,342	)	$	101,001

Condensed Consolidating Statement of Cash Flow

Condensed Consolidating Statement of Cash Flows for the Year Ended December 31, 2013


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidated
Operating activities
Net cash (used in) provided by operating activities	$	(37,166	)	$	178,234		$	52,203		$	193,271

Investing activities
Payments for acquisition of businesses, net of cash received		(12,555	)		(7,157	)		(35,786	)		(55,498	)
Purchases of property and equipment and other		(4,296	)		(17,507	)		(20,741	)		(42,544	)
Purchases of investments		—			—			(5,094	)		(5,094	)
Other		45			—			—			45

Net cash used in investing activities		(16,806	)		(24,664	)		(61,621	)		(103,091	)

Financing activities
Payments of long-term debt and capital lease obligations		—			(6,000	)		(21	)		(6,021	)
Purchase and retirement of common stock		(66,763	)		—			—			(66,763	)
Net issuance of common stock under equity compensation plans		29,392			—			—			29,392
Other		1,515			—			(1,252	)		263
Intercompany transfers		135,108			(147,686	)		12,578			—

Net cash provided by (used in) financing activities		99,252			(153,686	)		11,305			(43,129	)

Effects of exchange rate changes and fair value adjustments on cash and cash equivalents		—			—			1,997			1,997

Net increase (decrease) in cash and cash equivalents		45,280			(116	)		3,884			49,048
Cash and cash equivalents, beginning of year		66,663			610			89,512			156,785

Cash and cash equivalents, end of year	$	111,943		$	494		$	93,396		$	205,833

Condensed Consolidating Statement of Cash Flows for the Year Ended December 31, 2012


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidated
Operating activities
Net cash (used in) provided by operating activities	$	(63,218	)	$	172,578		$	10,828		$	120,188

Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received		(41,722	)		—			(21,171	)		(62,893	)
Purchases of property and equipment		(8,310	)		(15,689	)		(3,760	)		(27,759	)
Other		246			—			—			246

Net cash used in investing activities		(49,786	)		(15,689	)		(24,931	)		(90,406	)

Financing activities
Borrowings under revolving line of credit		75,000			—			—			75,000
Payments of revolving line of credit		(75,000	)		—			—			(75,000	)
Payments of long-term debt and capital lease obligations		(377,810	)		(49	)		—			(377,859	)
Issuance of debt securities, net		292,608			—			—			292,608
Purchase and retirement of common stock		(50,032	)		—			—			(50,032	)
Net issuance of common stock under equity compensation plans		1,598			—			—			1,598
Other		(2,441	)		—			(2,120	)		(4,561	)
Intercompany transfers		154,564			(156,427	)		1,863			—

Net cash provided by (used in) financing activities		18,487			(156,476	)		(257	)		(138,246	)

Effects of exchange rate changes on cash and cash equivalents		—			—			826			826

Net (decrease) increase in cash and cash equivalents		(94,517	)		413			(13,534	)		(107,638	)
Cash and cash equivalents, beginning of year		161,180			197			103,046			264,423

Cash and cash equivalents, end of year	$	66,663		$	610		$	89,512		$	156,785

Condensed Consolidating Statement of Cash Flows for the Year Ended December 31, 2011


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidated
Operating activities
Net cash provided by (used in) operating activities	$	206,672		$	(40,834	)	$	7,990		$	173,828

Investing activities
Payments for acquisition of businesses, net of cash received		(33,735	)		—			(28,611	)		(62,346	)
Purchases of property and equipment and other		(9,868	)		(13,829	)		(7,605	)		(31,302	)

Net cash used in investing activities		(43,603	)		(13,829	)		(36,216	)		(93,648	)

Financing activities
Borrowings under revolving line of credit		25,000			—			—			25,000
Payments of revolving line of credit		(25,000	)		—			—			(25,000	)
Payments of long-term debt and capital lease obligations		(6,788	)		(206	)		—			(6,994	)
Cash received for settlement of interest rate swaps		5,596			—			—			5,596
Purchase and retirement of common stock		(209,400	)		—			—			(209,400	)
Net issuance of common stock under equity compensation plans		11,109			—			—			11,109
Other		960			—			—			960
Intercompany transfers		(96,104	)		53,636			42,468			—

Net cash (used in) financing activities		(294,627	)		53,430			42,468			(198,729	)

Effects of exchange rate changes on cash and cash equivalents		—			—			(1,598	)		(1,598	)

Net (decrease) increase in cash and cash equivalents		(131,558	)		(1,233	)		12,644			(120,147	)
Cash and cash equivalents, beginning of year		292,738			1,430			90,402			384,570

Cash and cash equivalents, end of year	$	161,180		$	197		$	103,046		$	264,423

Quarterly Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Schedule Of Quarterly Financial Data


	Quarter Ended
	March 31			June 30			September 30			December 31
2013
Revenues		407,178			414,613			414,643		$	415,998

Operating expenses
Direct cost of revenues		258,480			259,528			255,152			268,901
Selling, general and administrative expenses		96,647			96,325			94,513			107,196
Special charges		427			—			10,419			27,568
Acquisition-related contingent consideration		731			(7,452	)		630			(4,778	)
Amortization of other intangible assets		5,564			5,953			5,776			5,661
Goodwill impairment charge		—			—			83,752			—

		361,849			354,354			450,242			404,548

Operating income (loss)		45,329			60,259			(35,599	)		11,450
Interest income and other		937			(387	)		1,152			46
Interest expense		(12,715	)		(13,071	)		(12,814	)		(12,776	)

Income (loss) before income tax provision		33,551			46,801			(47,261	)		(1,280	)
Income tax provision		9,871			23,315			3,360			5,859

Net income (loss)		23,680			23,486			(50,621	)		(7,139	)

Earnings (loss) per common share — basic	$	0.60		$	0.60		$	(1.29	)	$	(0.18	)

Earnings (loss) per common share — diluted	$	0.58		$	0.58		$	(1.29	)	$	(0.18	)

Weighted average common shares outstanding
Basic		39,403			39,143			39,094			39,115

Diluted		40,620			40,293			39,094			39,115


	Quarter Ended
	March 31			June 30			September 30			December 31
2012
Revenues		395,228			396,243			386,055			399,345

Operating expenses
Direct cost of revenues		245,618			248,220			241,614			245,080
Selling, general and administrative expenses		102,589			92,460			88,909			94,058
Special charges		—			26,782			2,775			—
Acquisition-related contingent consideration		557			(3,541	)		403			(483	)
Amortization of other intangible assets		5,517			5,490			5,766			5,634
Goodwill impairment charge		—			—			—			110,387

		354,281			369,411			339,467			454,676

Operating income (loss)		40,947			26,832			46,588			(55,331	)
Interest income and other		3,282			(363	)		1,584			1,156
Interest expense		(15,204	)		(15,195	)		(13,208	)		(13,124	)
Loss on early extinguishment of debt		—			—			—			(4,850	)

Income before income tax provision		29,025			11,274			34,964			(72,149	)
Income tax provision		10,594			3,527			12,251			13,728

Net income (loss)		18,431			7,747			22,713			(85,877	)

Earnings (loss) per common share — basic	$	0.46		$	0.19		$	0.56		$	(2.15	)

Earnings (loss) per common share — diluted	$	0.43		$	0.18		$	0.55		$	(2.15	)

Weighted average common shares outstanding
Basic		40,358			40,592			40,387			39,913

Diluted		43,185			42,074			41,102			39,913

Description of Business and Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended		12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012 Note	Dec. 31, 2013 Y Segment Note	Dec. 31, 2012 Note	Dec. 31, 2011
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of reportable business segments			5
Advertising costs			$ 20,700,000	$ 21,800,000	$ 23,300,000
Short-term investments		0	3,300,000	0
Restricted cash		1,200,000	900,000	1,200,000
Provision for doubtful accounts			13,335,000	14,179,000	12,586,000
Forgivable loans, forgiveness period, minimum			1
Forgivable loans, forgiveness period, maximum			10
Notes outstanding		376	340	376
New notes granted to Employees			47,000,000	61,400,000
Amortization of forgivable loan expense			35,100,000	32,800,000	35,100,000
Goodwill impairment charges	83,752,000	110,387,000	83,752,000	110,387,000
Unamortized capitalized software cost		12,700,000	12,900,000	12,700,000
Amortization of capitalized software cost			5,800,000	3,700,000	2,600,000
Deferred rent		$ 40,300,000	$ 41,000,000	$ 40,300,000
Minimum
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Definite-lived intangible assets amortization period			1 year
Maximum
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Definite-lived intangible assets amortization period			15 years
Lease provisions for renewal options (In years)			5
Furniture, Equipment, And Internal-Use Software \| Minimum
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful of furniture, equipment and internal use software (in years)			3 years
Furniture, Equipment, And Internal-Use Software \| Maximum
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful of furniture, equipment and internal use software (in years)			7 years
Software and Software Development Costs
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful of furniture, equipment and internal use software (in years)			3 years

Earnings (Loss) Per Common Share - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Antidilutive stock options and restricted shares	4,363,000	4,943,000	2,119,000
Convertible Debt Securities
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Antidilutive stock options and restricted shares	1,232,880	1,261,913
3 3/4% Senior Subordinated Convertible Notes Due 2012
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Convertible notes maturity date	Jul. 15, 2012
Senior subordinated convertible notes, interest percentage	3.75%

- Definition

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

+ References+ Details

Earnings Per Common Share Basic and Diluted (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator - basic and diluted
Net income (loss)	$ (7,139)	$ (50,621)	$ 23,486	$ 23,680	$ (85,877)	$ 22,713	$ 7,747	$ 18,431	$ (10,594)	$ (36,986)	$ 103,903
Denominator
Weighted average number of common shares outstanding - basic	39,115	39,094	39,143	39,403	39,913	40,387	40,592	40,358	39,188	40,316	41,131
Effect of dilutive stock options											915
Effect of dilutive convertible notes											836
Effect of dilutive restricted shares											591
Weighted average number of common shares outstanding - diluted	39,115	39,094	40,293	40,620	39,913	41,102	42,074	43,185	39,188	40,316	43,473
Earnings (loss) per common share - basic	$ (0.18)	$ (1.29)	$ 0.60	$ 0.60	$ (2.15)	$ 0.56	$ 0.19	$ 0.46	$ (0.27)	$ (0.92)	$ 2.53
Earnings (loss) per common share - diluted	$ (0.18)	$ (1.29)	$ 0.58	$ 0.58	$ (2.15)	$ 0.55	$ 0.18	$ 0.43	$ (0.27)	$ (0.92)	$ 2.39
Antidilutive stock options and restricted shares									4,363	4,943	2,119

Special Charges - Additional Information (Detail) (USD $)	3 Months Ended					12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2012	Jun. 30, 2012	Dec. 31, 2013 Employee	Dec. 31, 2012 Employee Location	Dec. 31, 2011
Special Charges [Line Items]
Special charges	$ 27,568,000	$ 10,419,000	$ 427,000	$ 2,775,000	$ 26,782,000	$ 38,414,000	$ 29,557,000	$ 15,212,000
Non cash special charges						14,100,000	5,000,000	4,800,000
Post-employment severance costs						23,700,000
Accelerated expense related to future payments						3,900,000
Restructuring charge, non-cash						10,900,000
Number of employees included in the reduction in workforce related to the special charges recorded in the period						45
Number of office locations							9
Number of employees terminated							116
Cash outflow associated with special charges, amount paid						48,500,000
Cash outflow associated with special charges, amount paid						22,400,000
Cash outflow associated with special charges, amount expected to be paid in 2014						9,500,000
Cash outflow associated with special charges, amount expected to be paid in 2015						5,000,000
Cash outflow associated with special charges, amount expected to be paid in 2016						3,000,000
Cash outflow associated with special charges, amount expected to be paid from 2017 to 2025						8,600,000
Severance Costs and Other Contractual Employee Related Costs
Special Charges [Line Items]
Special charges						10,200,000
Restructuring charge, non-cash						3,200,000
Lease Termination
Special Charges [Line Items]
Special charges						$ 600,000
Number of office locations						1

Activity Related to Liability for Special Charges (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Special Charges [Line Items]
Beginning Balance	$ 15,213	$ 4,758
Additions	24,359	24,550
Payments	(13,106)	(13,560)
Foreign currency translation adjustment and other	(405)	(535)
Ending Balance	26,061	15,213
Employee Termination Costs
Special Charges [Line Items]
Beginning Balance	6,696	4,758
Additions	23,669	14,276
Payments	(9,995)	(11,803)
Foreign currency translation adjustment and other	(405)	(535)
Ending Balance	19,965	6,696
Lease Termination Costs
Special Charges [Line Items]
Beginning Balance	8,517
Additions	690	10,274
Payments	(3,111)	(1,757)
Ending Balance	$ 6,096	$ 8,517

Interest Income and Other (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest and Other Income [Line Items]
Interest income									$ 5,439	$ 6,350	$ 6,200
Foreign exchange transaction gains (losses), net									(2,326)	250	(560)
Other									(1,365)	(941)	664
Interest income and other	$ 46	$ 1,152	$ (387)	$ 937	$ 1,156	$ 1,584	$ (363)	$ 3,282	$ 1,748	$ 5,659	$ 6,304

Share-Based Compensation - Additional Information (Detail) (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted to employees, expiration period (In years)	10 years
Cash settled Stock Appreciation rights issued	543,000
Cash received from option exercises	$ 35.7	$ 7.9	$ 15.6
Tax benefit realized from stock options exercised	5.5	1.4	3.6
Intrinsic value of options exercised	15.1	3.1	10.3
Released intrinsic value	4.7	3.5	1.7
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options and restricted shares vesting period (In years)	3 years
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options and restricted shares vesting period (In years)	6 years
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash settled Stock Appreciation rights issued	49,740	5,668
Unrecognized compensation cost related to unvested	1.3
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to unvested	13.2
Expected to be recognized, weighted-average period (In years)	2 years 9 months 18 days
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to unvested	19.9
Expected to be recognized, weighted-average period (In years)	3 years 6 months
Fair value, vested	17.9	16.9	14.0
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to unvested	2.3
Expected to be recognized, weighted-average period (In years)	2 years
Fair value, vested	$ 4.6	$ 4.0	$ 5.3
2004 Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized shares of common stock	3,000,000
Common stock available for grant	19,740
2004 Long-Term Incentive Plan \| Restricted Or Unrestricted Shares Or Other Share-Based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized shares of common stock	600,000
2006 Global Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized shares of common stock	3,500,000
Common stock available for grant	247,797
2006 Global Long-Term Incentive Plan \| Restricted Or Unrestricted Shares Or Other Share-Based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized shares of common stock	1,100,000
2006 Global Long-Term Incentive Plan \| Share-Based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock available for grant	78,025
2009 Omnibus Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized shares of common stock	6,000,000
Common stock available for grant	500,665
2009 Omnibus Incentive Compensation Plan \| Restricted Or Unrestricted Shares Or Other Share-Based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized shares of common stock	5,400,000

Share-Based Compensation Expense (Detail) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Stock Options

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total share-based compensation expense

$ 10,138

^[1]

$ 8,432

^[1]

$ 13,619

^[1]

Income tax benefit

4,101

^[1]

3,104

^[1]

5,014

^[1]

Share-based compensation, net of income taxes

6,037

^[1]

5,328

^[1]

8,605

^[1]

Stock Options | Direct Cost Of Revenues

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total share-based compensation expense

6,807

^[1]

6,012

^[1]

10,436

^[1]

Stock Options | Selling, General And Administrative Expense

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total share-based compensation expense

1,849

^[1]

1,836

^[1]

2,649

^[1]

Stock Options | Special Charges

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total share-based compensation expense

1,482

^[1],[2]

584

^[1],[2]

534

^[1],[2]

Restricted Stock

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total share-based compensation expense

25,172

^[3],[4]

20,577

^[3],[4]

23,733

^[3]

Income tax benefit

9,094

^[3],[4]

6,870

^[3],[4]

8,749

^[3]

Share-based compensation, net of income taxes

16,078

^[3],[4]

13,707

^[3],[4]

14,984

^[3]

Restricted Stock | Direct Cost Of Revenues

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total share-based compensation expense

9,181

^[3],[4]

10,000

^[3],[4]

14,382

^[3]

Restricted Stock | Selling, General And Administrative Expense

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total share-based compensation expense

10,053

^[3],[4]

10,347

^[3],[4]

9,052

^[3]

Restricted Stock | Special Charges

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total share-based compensation expense

$ 5,938

^[2],[3],[4]

$ 230

^[2],[3],[4]

$ 299

^[2],[3]

[1]	Includes options and cash-settled stock appreciation rights.
[2]	Relates to accelerated recognition of compensation cost of share-based awards (See Note 4 to the Consolidated Financial Statements for information related to the special charges).
[3]	Includes restricted share awards and deferred restricted share units and performance and market condition restricted share units.
[4]	Includes cash-settled restricted stock units.

Stock Option And Grants Using Valuation Assumptions (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%	0.00%	0.00%
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate, minimum	0.77%	0.54%	0.88%
Risk-free interest rate, maximum	1.71%	1.11%	2.58%
Stock price volatility, minimum	37.30%	37.94%	39.23%
Stock price volatility, maximum	38.27%	40.04%	40.82%
Stock Options \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term,(Years)	5 years	4 years	5 years
Stock Options \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term,(Years)	6 years	6 years	6 years

Stock Option Activity (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, December 31, 2012, Shares	5,206
Options granted during the period: Exercise Price = fair market value, Shares	543
Options exercised, Shares	(1,278)
Options forfeited, Shares	(114)
Options outstanding, December 31, 2013, Shares	4,357
Options exercisable, December 31, 2013, Shares	2,286
Options outstanding, December 31, 2012, Weighted-Average Exercise Price	$ 35.58
Options granted during the period: Exercise Price = fair market value, Weighted-Average Exercise Price	$ 35.32
Options exercised, Weighted-Average Exercise Price	$ 27.95
Options forfeited, Weighted-Average Exercise Price	$ 39.39
Options outstanding, December 31, 2013, Weighted-Average Exercise Price	$ 37.68
Options exercisable, December 31, 2013, Weighted-Average Exercise Price	$ 37.91
Options outstanding, December 31, 2013, Weighted-Average Remaining Contractual Term, in years	5 years 8 months 12 days
Options exercisable, December 31, 2013, Weighted-Average Remaining Contractual Term, in years	4 years 1 month 6 days
Options outstanding, December 31, 2013, Aggregate Intrinsic Value	$ 27,820
Options exercisable, December 31, 2013, Aggregate Intrinsic Value	$ 17,378

Weighted-Average Grant Date Fair Value Per Share of Stock Options, Restricted Shares and Stock Units Awarded (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stock Options \| Grant Price = Fair Market Value
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of grants	$ 13.15	$ 12.99	$ 13.68
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of grants, Restricted shares	$ 36.31	$ 36.55	$ 37.45

Stock Options Outstanding and Exercisable Price Range Status (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Shares	4,357
Options Exercisable, Shares	2,286
Exercise Price Range 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 16.80
Exercise Price Range, maximum	$ 27.89
Options Outstanding, Shares	905
Options Outstanding, Weighted-Average Exercise Price	$ 25.26
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	2 years 7 months 6 days
Options Exercisable, Shares	868
Options Exercisable, Weighted-Average Exercise Price	$ 25.20
Exercise Price Range 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 27.96
Exercise Price Range, maximum	$ 34.62
Options Outstanding, Shares	968
Options Outstanding, Weighted-Average Exercise Price	$ 31.99
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	7 years 1 month 6 days
Options Exercisable, Shares	185
Options Exercisable, Weighted-Average Exercise Price	$ 30.28
Exercise Price Range 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 35.18
Exercise Price Range, maximum	$ 38.58
Options Outstanding, Shares	1,137
Options Outstanding, Weighted-Average Exercise Price	$ 37.31
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	6 years 10 months 24 days
Options Exercisable, Shares	406
Options Exercisable, Weighted-Average Exercise Price	$ 37.51
Exercise Price Range 4
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 38.88
Exercise Price Range, maximum	$ 54.30
Options Outstanding, Shares	885
Options Outstanding, Weighted-Average Exercise Price	$ 44.24
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	6 years 3 months 18 days
Options Exercisable, Shares	462
Options Exercisable, Weighted-Average Exercise Price	$ 46.10
Exercise Price Range 5
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 55.63
Exercise Price Range, maximum	$ 70.55
Options Outstanding, Shares	462
Options Outstanding, Weighted-Average Exercise Price	$ 62.27
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	4 years 6 months
Options Exercisable, Shares	365
Options Exercisable, Weighted-Average Exercise Price	$ 62.05

Unvested Restricted Stock-Based Activity (Detail) (Restricted Share Award, USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
Restricted Share Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, December 31, 2012, Shares	1,312
Restricted stock-based awards granted, Shares	451
Restricted stock-based awards vested, Shares	(497)
Restricted stock-based awards forfeited, Shares	(22)
Outstanding, December 31, 2013, Shares	1,244
Outstanding, December 31, 2012, Weighted-Average Grant-Date Fair Value	$ 37.43
Restricted stock-based awards granted, Weighted-Average Grant-Date Fair Value	$ 37.21
Restricted stock-based awards vested, Weighted-Average Grant-Date Fair Value	$ 36.97
Restricted stock-based awards forfeited, Weighted-Average Grant-Date Fair Value	$ 60.65
Outstanding, December 31, 2013, Weighted-Average Grant-Date Fair Value	$ 37.14

Restricted Stock Unit Activity (Detail) (Restricted Stock Units (RSUs), USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, December 31, 2012, Shares	875
Restricted Stock Units granted, Shares	241
Restricted Stock Units released, Shares	(136)
Restricted Stock Unit forfeited, Shares
Outstanding, December 31, 2013, Shares	980
Outstanding, December 31, 2012, Weighted-Average Grant-Date Fair Value	$ 38.18
Granted, Weighted-Average Grant-Date Fair Value	$ 34.61
Restricted Stock Units released, Weighted-Average Grant-Date Fair Value	$ 37.40
Restricted Stock Units forfeited, Weighted-Average Grant-Date Fair Value
Outstanding, December 31, 2013, Weighted-Average Grant-Date Fair Value	$ 37.54
Restricted Stock Units granted, Intrinsic Value
Restricted Stock Units released, Intrinsic Value
Restricted Stock Units forfeited, Intrinsic Value
Restricted Stock Units outstanding, December 31, 2013, Intrinsic Value	$ 40,315

Acquisitions - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended			12 Months Ended						1 Months Ended
Acquisitions - Additional Information (Detail) (USD $)	Mar. 31, 2011	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 Accounts Payable and Accrued Liabilities	Dec. 31, 2013 2013 Acquisitions	Dec. 31, 2013 Series of Individually Immaterial Business Acquisitions	Dec. 31, 2012 Corporate Finance Segment	Oct. 31, 2012 Corporate Finance Segment	Mar. 31, 2012 Corporate Finance Segment	Mar. 31, 2011 Customer Relationships
Business Acquisition [Line Items]
Consideration related to acquired businesses, goodwill adjustment					$ 15,000,000	$ 18,600,000
Common stock consideration in relation to price protection provision guarantees					4,100,000
Acquisition-related stock price guarantees, outstanding					0
Initial consideration	30,000,000	15,200,000	26,700,000	9,100,000							11,100,000	27,400,000	3,100,000
Number of acquisitions completed		2	2
Contingent consideration payable due date		Through 2014
Contingent consideration is payment period			5 years
Contingent consideration payment, due date				Dec. 31, 2017
Contingent consideration cap amount				8,000,000
Purchase price allocation, identifiable intangible assets		17,200,000			17,200,000					9,500,000
Good will	14,800,000	1,218,733,000			1,218,733,000	1,260,035,000	1,309,358,000		38,900,000	10,100,000	7,800,000	18,400,000	2,200,000
Purchase price allocation, Acquisition-related contingent consideration								12,600,000		4,700,000
Purchase price allocation, deferred tax liability										1,200,000
Aggregate cash and stock consideration											9,800,000	25,400,000
Contingent consideration, estimated fair value	2,900,000										1,300,000	2,100,000	1,100,000
Purchase price allocation, identifiable intangible assets	6,300,000										3,400,000	1,500,000	900,000
Aggregate cash consideration	27,100,000												2,000,000
Purchase price allocation, accounts receivable	24,200,000
Purchase price allocation, assumed liabilities	20,600,000
Weighted average amortization period (in years)														12 years 4 months 24 days
Acquisition-related costs							$ 1,500,000

Concentrations Of Risk - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013
Single Customer
Concentration Risk [Line Items]
Concentration risk, percentage of revenues	10.00%
Geographic Concentration Risk \| Revenues \| Outside U.S
Concentration Risk [Line Items]
Concentration risk, percentage of revenues	27.00%

Balance Sheet Details (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Balance Sheet Details [Line Items]
Prepaid expenses	$ 30,906	$ 27,647
Other current assets	18,540	9,891
Income tax receivable	12,354	14,003
Prepaid expenses and other current assets	61,800	51,541
Accounts payable	14,467	10,139
Accrued expenses	53,164	44,424
Accrued contingent consideration	21,034	8,201
Accrued interest payable	9,479	9,048
Accrued taxes payable	9,323	11,114
Other current liabilities	19,419	15,183
Accounts payable, accrued expenses and other, Total	$ 126,886	$ 98,109

Financial Instruments - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets Sold under Agreements to Repurchase [Line Items]
Gain/Loss on remeasurement of contingent consideration	$ 13.6	$ 5.2	$ 10.0
Accretion expense	$ 2.7	$ 2.2	$ 3.5
6 3/4 % Senior Notes Due 2020
Assets Sold under Agreements to Repurchase [Line Items]
Interest percentage	6.75%
Debt maturity period	2020
6.0% Senior Notes Due 2022
Assets Sold under Agreements to Repurchase [Line Items]
Interest percentage	6.00%
Debt maturity period	2022

Carrying And Estimated Fair Value Of Other Financial Instruments (Detail) (USD $)
In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Carrying Amounts and Fair Values of Financial Instruments or Liabilities [Line Items]

$ 13,329

^[1]

$ 16,426

^[1]

Long-term debt, including current portion, Carrying Amount

717,000

723,000

Total, Carrying Amount

730,329

739,426

13,329

^[1]

16,426

^[1]

14,990

Long-term debt, including current portion, Estimated Fair Value

752,750

762,000

Total, Estimated Fair Value

$ 766,079

$ 778,426

[1]	The short-term portion is included in "Accounts payable, accrued expenses and other." The long-term portion is included in "Other liabilities."

Change In Acquisition-Related Contingent Consideration Liability (Detail) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Business Acquisition, Contingent Consideration [Line Items]

Beginning balance

$ 16,426

^[1]

$ 14,990

$ 16,426

^[1]

$ 14,990

Acquisitions

8,993

^[2]

8,171

^[2]

Change in amount of contingent consideration

4,778

(630)

7,452

(731)

483

(403)

3,541

(557)

10,869

3,064

6,465

Payments

(401)

(1,287)

Elimination of contingency

(2,534)

^[3]

Ending balance

13,329

^[1]

16,426

^[1]

13,329

^[1]

16,426

^[1]

14,990

Fair Value Adjustment

Business Acquisition, Contingent Consideration [Line Items]

Change in amount of contingent consideration

(10,869)

^[4]

(3,064)

^[4]

Foreign Currency Translation

Business Acquisition, Contingent Consideration [Line Items]

Change in amount of contingent consideration

$ (820)

$ 150

[1]	The short-term portion is included in "Accounts payable, accrued expenses and other." The long-term portion is included in "Other liabilities."
[2]	Includes adjustments during the purchase price allocation period.
[3]	During the year ended December 31, 2012, we fixed an acquisition-related contingent consideration liability in the amount of $2.5 million. The non-contingent consideration liability is no longer required to be remeasured to fair value and, accordingly, is not classified as a Level 3 measurement.
[4]	Includes adjustments to fair value related to accretion and remeasurement of contingent consideration which are recorded in "Acquisition-related contingent consideration" on the Consolidated Statements of Comprehensive Income (Loss).

Property and Equipment (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Leasehold improvements	$ 65,742	$ 62,906
Construction in progress	18,477	2,883
Furniture and equipment	36,394	34,781
Computer equipment and software	97,390	92,563
Property, Plant and Equipment, Gross, Total	218,003	193,133
Accumulated depreciation and amortization	(138,996)	(124,941)
Property and equipment, net	$ 79,007	$ 68,192

Changes in Carrying Amounts of Goodwill by Operating Segment (Detail) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 31, 2011

Goodwill [Line Items]

Beginning Balance

$ 1,260,035

$ 1,309,358

$ 14,800

Acquisitions

35,598

^[1]

31,644

^[1]

Contingent consideration

18,636

^[2]

14,967

^[2]

18,636

^[2]

Foreign currency translation adjustment and other

(8,115)

10,784

Goodwill impairment

(83,752)

(110,387)

(83,752)

(110,387)

Goodwill

1,370,422

1,412,872

1,370,422

1,309,358

Accumulated goodwill impairment

(110,387)

(194,139)

(110,387)

Ending Balance

1,260,035

1,218,733

1,260,035

14,800

Corporate Finance / Restructuring

Goodwill [Line Items]

Beginning Balance

469,050

436,043

Acquisitions

18,713

^[1]

31,644

^[1]

Contingent consideration

905

^[2]

437

^[2]

905

^[2]

Foreign currency translation adjustment and other

(7,019)

458

Intersegment transfers in/(out)

(31,471)

^[3]

Goodwill

469,050

449,710

469,050

436,043

Ending Balance

469,050

449,710

469,050

Forensic and Litigation Consulting

Goodwill [Line Items]

Beginning Balance

198,957

198,047

Acquisitions

10,979

^[1]

Contingent consideration

^[2]

Foreign currency translation adjustment and other

244

887

Intersegment transfers in/(out)

31,471

^[3]

Goodwill

198,957

241,651

198,957

198,047

Ending Balance

198,957

241,651

198,957

Economic Consulting

Goodwill [Line Items]

Beginning Balance

247,718

229,487

Acquisitions

945

^[1]

Contingent consideration

17,708

^[2]

14,530

^[2]

17,708

^[2]

Foreign currency translation adjustment and other

281

523

Goodwill

247,718

263,474

247,718

229,487

Ending Balance

247,718

263,474

247,718

Technology

Goodwill [Line Items]

Beginning Balance

118,035

117,958

Foreign currency translation adjustment and other

Goodwill

118,035

118,073

118,035

117,958

Ending Balance

118,035

118,073

118,035

Strategic Communications

Goodwill [Line Items]

Beginning Balance

226,275

327,823

Acquisitions

4,961

^[1]

Foreign currency translation adjustment and other

(1,659)

8,839

Goodwill impairment

(83,752)

(110,387)

Goodwill

336,662

339,964

336,662

327,823

Accumulated goodwill impairment

(110,387)

(194,139)

(110,387)

Ending Balance

$ 226,275

$ 145,825

$ 226,275

[1]	Includes adjustments during the purchase price allocation period.
[2]	Contingent consideration is related to business combinations consummated prior to January 1, 2009.
[3]	Includes the reclassification of the Company's Corporate Finance/Restructuring segment's healthcare and life sciences practices into the Forensic and Litigation Consulting segment. See Note 19 "Segment Reporting" for information on this segment reclassification.

Goodwill and Other Intangible Assets - Additional Information (Detail) (USD $)	3 Months Ended		12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill impairment	$ 83,752,000	$ 110,387,000	$ 83,752,000	$ 110,387,000
Finite lived intangible assets, amortization expense			23,000,000	22,600,000	22,400,000
Estimated amortization expense for the year 2014			14,500,000
Estimated amortization expense for the year 2015			12,700,000
Estimated amortization expense for the year 2016			11,200,000
Estimated amortization expense for the year 2017			10,500,000
Estimated amortization expense for the year 2018			8,900,000
Estimated amortization expense after the year 2018			33,700,000
Strategic Communications
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill impairment			$ 83,752,000	$ 110,387,000

Intangible Assets by Major Class (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill And Other Intangible Assets [Line Items]
Intangible assets, Gross Carrying Amount	$ 214,166	$ 206,933
Finite lived intangible assets, Gross Carrying Amount	208,566	201,333
Intangible assets, Accumulated Amortization	117,018	102,752
Minimum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	1 year
Maximum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	15 years
Customer Relationships
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Gross Carrying Amount	157,064	151,990
Intangible assets, Accumulated Amortization	73,977	64,095
Customer Relationships \| Minimum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	1 year
Customer Relationships \| Maximum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	15 years
Non-Competition Agreements
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Gross Carrying Amount	10,922	15,184
Intangible assets, Accumulated Amortization	9,051	11,158
Non-Competition Agreements \| Minimum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	1 year
Non-Competition Agreements \| Maximum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	10 years
Software
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Gross Carrying Amount	40,095	33,979
Intangible assets, Accumulated Amortization	33,625	27,424
Software \| Minimum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	3 years
Software \| Maximum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	10 years
Tradenames
Goodwill And Other Intangible Assets [Line Items]
Indefinite-lived intangible assets, Useful Life	Indefinite
Indefinite-lived intangible assets, Gross Carrying Amount	5,600	5,600
Finite lived intangible assets, Gross Carrying Amount	485	180
Intangible assets, Accumulated Amortization	$ 365	$ 75
Tradenames \| Minimum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	1 year
Tradenames \| Maximum
Goodwill And Other Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	2 years

Components of Long-Term Debt and Capital Lease Obligations (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Long-Term Debt And Capital Lease Obligations [Line Items]
Notes payable to former shareholders of acquired businesses	$ 17,000	$ 23,000
Total debt	717,000	723,000
Less current portion	6,000	6,000
Long-term debt, net of current portion	711,000	717,000
Total capital lease obligations	14	45
Less current portion	14	21
Capital lease obligations, net of current portion		24
Long-term debt and capital lease obligations, net of current portion	711,000	717,024
6 3/4 % Senior Notes Due 2020
Long-Term Debt And Capital Lease Obligations [Line Items]
Senior notes	400,000	400,000
6.0% Senior Notes Due 2022
Long-Term Debt And Capital Lease Obligations [Line Items]
Senior notes	$ 300,000	$ 300,000

Long-Term Debt and Capital Lease Obligations - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	1 Months Ended	12 Months Ended		3 Months Ended	12 Months Ended			12 Months Ended
	Mar. 31, 2011	Dec. 31, 2012 Y	Dec. 31, 2013	Sep. 30, 2010 FS Asia Advisory Limited	Dec. 31, 2013 FS Asia Advisory Limited	Dec. 31, 2012 New Revolving Senior Bank Credit Facility	Dec. 31, 2012 Former Credit Facility	Dec. 31, 2013 6 3/4 % Senior Notes Due 2020	Dec. 31, 2013 6 3/4 % Senior Notes Due 2020 Minimum D	Dec. 31, 2013 6 3/4 % Senior Notes Due 2020 Maximum D	Dec. 31, 2013 6.0% Senior Notes Due 2022	Dec. 31, 2013 6.0% Senior Notes Due 2022 Minimum D	Dec. 31, 2013 6.0% Senior Notes Due 2022 Maximum D	Dec. 31, 2013 Letter of Credit	Dec. 31, 2012 Letter of Credit	Dec. 31, 2013 Unsecured Notes FS Asia Advisory Limited
Debt Instrument [Line Items]
Interest percentage								6.75%			6.00%					8.00%
Debt maturity period								2020			2022
Senior notes, redemption date											Nov. 15, 2017
Number of days prior notice required for redemption of notes									30	60		30	60
Debt issue costs								$ 9.8			$ 7.6
Notes maturity date								Apr. 01, 2011
Senior secured revolving line of credit		425.0				350.0	250.0
Line of credit, maturity date						Nov. 25, 2017
Credit facility, Term (Years)		5
Line of credit, borrowing limit used														1.4	1.4
Notes issued in connection with acquisition	2.9			35.0
Repayments of Notes payable					18.0
Guarantee obligation by domestic subsidiaries for borrowings under bank credit facility			$ 700.0

Redemption Price Percentage (Detail)	12 Months Ended
Redemption Price Percentage (Detail)	Dec. 31, 2013
6.0% Senior Notes Due 2022 \| 2017
Long-Term Debt And Capital Lease Obligations [Line Items]
Redemption price percentage	103.00%
6.0% Senior Notes Due 2022 \| 2018
Long-Term Debt And Capital Lease Obligations [Line Items]
Redemption price percentage	102.00%
6.0% Senior Notes Due 2022 \| 2019
Long-Term Debt And Capital Lease Obligations [Line Items]
Redemption price percentage	101.00%
6.0% Senior Notes Due 2022 \| 2020 And Thereafter
Long-Term Debt And Capital Lease Obligations [Line Items]
Redemption price percentage	100.00%
6 3/4 % Senior Notes Due 2020 \| 2017
Long-Term Debt And Capital Lease Obligations [Line Items]
Redemption price percentage	101.125%
6 3/4 % Senior Notes Due 2020 \| 2015
Long-Term Debt And Capital Lease Obligations [Line Items]
Redemption price percentage	103.375%
6 3/4 % Senior Notes Due 2020 \| 2016
Long-Term Debt And Capital Lease Obligations [Line Items]
Redemption price percentage	102.25%
6 3/4 % Senior Notes Due 2020 \| 2018 And Thereafter
Long-Term Debt And Capital Lease Obligations [Line Items]
Redemption price percentage	100.00%

Maturities of Long-Term Debt (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Long-Term Debt And Capital Lease Obligations [Line Items]
Long term Debt, 2014	$ 6,000
Long term Debt, 2015	11,000
Long term Debt, 2016
Long term Debt, 2017
Long term Debt, 2018
Long term Debt, Thereafter	700,000
Debt instrument, carrying amount	717,000	723,000
Capital Lease Obligations, 2014	14
Capital Lease Obligations, 2015
Capital Lease Obligations, 2016
Capital Lease Obligations, 2017
Capital Lease Obligations, 2018
Capital Lease Obligations, Thereafter
Capital Lease Obligations, Including imputed interest	14
Long term debt and capital lease obligations maturities, 2014	6,014
Long term debt and capital lease obligations maturities, 2015	11,000
Long term debt and capital lease obligations maturities, 2016
Long term debt and capital lease obligations maturities, 2017
Long term debt and capital lease obligations maturities, 2018
Long term debt and capital lease obligations maturities, Thereafter	700,000
Total	$ 717,014

Commitments and Contingencies - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments and Contingencies [Line Items]
Rental expense	$ 60.7	$ 57.0	$ 57.0
Rental income form subleases in 2014	1.7
Rental income from subleases in 2015	1.8
Rental income from subleases in 2016	1.8
Rental income from subleases in 2017	1.5
Rental income from subleases in 2018	1.2
Rental income from subleases beyond five years	$ 4.5

Future Minimum Payments for all Operating Lease Obligations (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013
Operating Leased Assets [Line Items]
2014	$ 44,987
2015	37,726
2016	36,879
2017	39,719
2018	32,389
Thereafter	143,157
Total	$ 334,857

Components of Deferred Tax Assets and Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets, Allowance for doubtful accounts	$ 11,126	$ 9,204
Deferred tax assets, Accrued vacation and bonus	18,662	8,016
Deferred tax assets, Deferred rent	16,119	16,137
Deferred tax assets, Share-based compensation	21,843	23,730
Deferred tax assets, Notes receivable from employees	26,036	27,791
Deferred tax assets, State net operating loss carryforward & credits	2,454	1,921
Deferred tax assets, Foreign net operating loss carryforward	6,024	7,976
Deferred tax assets, Foreign tax credits	2,169	1,253
Deferred tax assets, Future foreign tax credit asset	6,861	8,406
Deferred compensation	12,463	(152)
Deferred tax assets, Other-net	9,090	4,783
Total deferred tax assets	132,847	109,065
Deferred tax liabilities, Revenue recognition	(16,474)	(19,706)
Deferred tax liabilities, Property, equipment and capitalized software	(6,523)	(819)
Deferred tax liabilities, Goodwill and other intangible asset amortization	(210,656)	(188,737)
Total deferred tax liabilities	(233,653)	(209,262)
Valuation allowance	(10,201)	(1,939)
Net deferred tax liabilities	$ (111,007)	$ (102,136)

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax [Line Items]
Undistributed non-U.S. subsidiary earnings	$ 22,500,000
Undistributed earnings subject to U.S. federal income tax	7,900,000
Valuation allowance	10,201,000	1,939,000
Liability for uncertain tax positions	2,900,000	3,800,000
Reversal of liability for uncertain tax positions	2,200,000
Unrecognized tax benefits	$ 2,300,000
Minimum
Income Tax [Line Items]
Operating loss carryforward period	20
Maximum
Income Tax [Line Items]
Operating loss carryforward period	Indefinite

- Definition

Amount of undistributed earnings of foreign subsidiaries intended to be permanently reinvested outside the country of domicile.

+ References+ Details

Components of Income Before Income Tax Provision from Continuing Operations (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Components of Income Before Income Tax Expense (Benefit) [Line Items]
Domestic									$ 32,498	$ 40,275	$ 123,439
Foreign									(687)	(37,161)	29,688
Income before income tax provision	$ (1,280)	$ (47,261)	$ 46,801	$ 33,551	$ (72,149)	$ 34,964	$ 11,274	$ 29,025	$ 31,811	$ 3,114	$ 153,127

Components of Income Tax Provision From Continuing Operations (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current
Current, Federal									$ 16,066	$ 21,172	$ 30,048
Current, State									6,673	6,268	5,844
Current, Foreign									9,599	7,021	5,977
Current, Total									32,338	34,461	41,869
Deferred
Deferred, Federal									(1,094)	7,553	11,858
Deferred, State									(1,054)	(719)	564
Deferred, Foreign									12,215	(1,195)	(5,067)
Deferred, Total									10,067	5,639	7,355
Income tax provision	$ 5,859	$ 3,360	$ 23,315	$ 9,871	$ 13,728	$ 12,251	$ 3,527	$ 10,594	$ 42,405	$ 40,100	$ 49,224

Income Tax Provision from Continuing Operations Resulted in Effective Tax Rates (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of Provision of Income Taxes [Line Items]
Income tax expense at federal statutory rate									$ 11,134	$ 1,090	$ 53,595
State income taxes, net of federal benefit									3,270	3,607	4,166
Benefit from lower foreign tax rates									(5,214)	(5,357)	(7,115)
Non-deductible goodwill impairment									29,313	38,635
Valuation allowance on foreign tax credits & net operating loss carryforward									8,206
Other expenses not deductible for tax purposes									2,872	3,682	2,791
Changes in non-taxable contingent consideration									(2,777)	(1,151)	(2,367)
Other adjustments, net									(4,399)	(406)	(1,846)
Income tax provision	$ 5,859	$ 3,360	$ 23,315	$ 9,871	$ 13,728	$ 12,251	$ 3,527	$ 10,594	$ 42,405	$ 40,100	$ 49,224

Stockholders' Equity - Additional Information (Detail) (USD $)	1 Months Ended	12 Months Ended
	Nov. 30, 2009	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2011
Stockholders Equity [Line Items]
Board of Directors authorized stock repurchase program	$ 500,000,000
Number of shares that have been repurchased and retired during the period				5,733,205
Value of shares that have been repurchased and retired during the period		71,130,000	50,032,000	209,400,000
Stock repurchase remaining authorized, paid		66,763,000	50,032,000	209,400,000
Accelerated stock buyback					209,400,000
Reduction in common stock and additional paid-in capital				209,400,000
Stock Repurchase Plan
Stockholders Equity [Line Items]
Board of Directors authorized stock repurchase program		250,000,000
Stock repurchase remaining authorized amount		128,800,000
Number of shares that have been repurchased and retired during the period		1,956,900	1,681,029
Average price per share		$ 36.35	$ 29.76
Value of shares that have been repurchased and retired during the period		71,100,000	50,000,000
Stock repurchase program, period		2 years
Stock repurchase remaining authorized, paid		66,700,000
Stock repurchase remaining authorized, accrued		$ 4,400,000

Revenues and Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization for Reportable Segments (Detail) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Segment Reporting Information [Line Items]

Revenues

$ 415,998

$ 414,643

$ 414,613

$ 407,178

$ 399,345

$ 386,055

$ 396,243

$ 395,228

$ 1,652,432

$ 1,576,871

$ 1,566,768

Adjusted Segment EBITDA

326,815

^[1]

321,392

^[1]

337,658

^[1]

Corporate Finance / Restructuring

Segment Reporting Information [Line Items]

Revenues

382,526

394,719

364,409

Adjusted Segment EBITDA

78,797

101,137

84,933

Forensic and Litigation Consulting

Segment Reporting Information [Line Items]

Revenues

433,632

407,586

428,730

Adjusted Segment EBITDA

76,422

60,572

81,885

Economic Consulting

Segment Reporting Information [Line Items]

Revenues

447,366

391,622

353,981

Adjusted Segment EBITDA

92,204

77,461

67,028

Technology

Segment Reporting Information [Line Items]

Revenues

202,663

195,194

218,738

Adjusted Segment EBITDA

60,655

57,203

77,011

Strategic Communications

Segment Reporting Information [Line Items]

Revenues

186,245

187,750

200,910

Adjusted Segment EBITDA

$ 18,737

$ 25,019

$ 26,801

[1]	Total Adjusted Segment EBITDA is the total of Adjusted Segment EBITDA for all segments

Reconciliation of Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization (Detail) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Segment Reporting Information [Line Items]

Total Adjusted Segment EBITDA

$ 326,815

^[1]

$ 321,392

^[1]

$ 337,658

^[1]

Segment depreciation expense

(28,203)

(25,058)

(23,620)

Amortization of intangible assets

(22,954)

(22,407)

(22,371)

Special charges

(38,414)

(29,557)

(15,212)

Goodwill impairment charge

(83,752)

(110,387)

(83,752)

(110,387)

Unallocated corporate expenses, excluding special charges

(72,053)

(74,947)

(71,008)

Interest income and other

1,152

(387)

937

1,156

1,584

(363)

3,282

1,748

5,659

6,304

Interest expense

(12,776)

(12,814)

(13,071)

(12,715)

(13,124)

(13,208)

(15,195)

(15,204)

(51,376)

(56,731)

(58,624)

Loss on early extinguishment of debt

(4,850)

Income before income tax provision

$ (1,280)

$ (47,261)

$ 46,801

$ 33,551

$ (72,149)

$ 34,964

$ 11,274

$ 29,025

$ 31,811

$ 3,114

$ 153,127

[1]	Total Adjusted Segment EBITDA is the total of Adjusted Segment EBITDA for all segments

Assets By Segments (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Total assets	$ 2,364,947	$ 2,275,452
Operating Segments
Segment Reporting Information [Line Items]
Total assets	2,077,922	2,074,622
Operating Segments \| Corporate Finance / Restructuring
Segment Reporting Information [Line Items]
Total assets	669,027	653,998
Operating Segments \| Forensic and Litigation Consulting
Segment Reporting Information [Line Items]
Total assets	444,850	397,879
Operating Segments \| Economic Consulting
Segment Reporting Information [Line Items]
Total assets	487,549	477,430
Operating Segments \| Technology
Segment Reporting Information [Line Items]
Total assets	208,612	203,117
Operating Segments \| Strategic Communications
Segment Reporting Information [Line Items]
Total assets	267,884	342,198
Unallocated Corporate Assets
Segment Reporting Information [Line Items]
Total assets	$ 287,025	$ 200,830

Revenues Based on Location of Legal Entity (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Revenues	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 399,345	$ 386,055	$ 396,243	$ 395,228	$ 1,652,432	$ 1,576,871	$ 1,566,768
UNITED STATES
Segment Reporting Information [Line Items]
Revenues									1,208,978	1,171,805	1,187,661
UNITED KINGDOM
Segment Reporting Information [Line Items]
Revenues									194,614	179,643	173,620
All Foreign Countries
Segment Reporting Information [Line Items]
Revenues									$ 248,840	$ 225,423	$ 205,487

Information on Long-Lived Assets and Net Assets (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Property and equipment, net of accumulated depreciation	$ 79,007	$ 68,192
UNITED STATES
Segment Reporting Information [Line Items]
Property and equipment, net of accumulated depreciation	50,351	53,889
Net assets	504,963	534,680
UNITED KINGDOM
Segment Reporting Information [Line Items]
Property and equipment, net of accumulated depreciation	16,931	5,033
Net assets	220,951	255,952
All Foreign Countries
Segment Reporting Information [Line Items]
Property and equipment, net of accumulated depreciation	11,725	9,270
Net assets	$ 316,345	$ 277,600

Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information Condensed Consolidating Balance Sheet Information (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2011	Dec. 31, 2010
Assets
Cash and cash equivalents	$ 205,833	$ 156,785	$ 264,423		$ 384,570
Accounts receivable, net	476,445	429,240
Other current assets	121,583	88,350
Total current assets	803,861	674,375
Property and equipment, net	79,007	68,192
Goodwill	1,218,733	1,260,035	1,309,358	14,800
Other intangible assets, net	97,148	104,181
Other assets	166,198	168,669
Total assets	2,364,947	2,275,452
Liabilities
Other current liabilities	384,330	304,197
Total current liabilities	384,330	304,197
Long-term debt, net	711,000	717,024
Other liabilities	227,358	185,999
Total liabilities	1,322,688	1,207,220
Stockholders' equity	1,042,259	1,068,232	1,106,202		1,167,606
Total liabilities and stockholders' equity	2,364,947	2,275,452
FTI Consulting, Inc.
Assets
Cash and cash equivalents	111,943	66,663	161,180		292,738
Accounts receivable, net	154,357	140,254
Intercompany receivables		7,053
Other current assets	68,292	46,978
Total current assets	334,592	260,948
Property and equipment, net	31,304	37,411
Goodwill	559,820	558,473
Other intangible assets, net	33,746	36,826
Investments in subsidiaries	1,772,130	1,631,243
Other assets	75,561	85,109
Total assets	2,807,153	2,610,010
Liabilities
Intercompany payables	709,628	549,339
Other current liabilities	154,049	118,865
Total current liabilities	863,677	668,204
Long-term debt, net	700,000	700,024
Other liabilities	201,217	173,550
Total liabilities	1,764,894	1,541,778
Stockholders' equity	1,042,259	1,068,232
Total liabilities and stockholders' equity	2,807,153	2,610,010
Guarantor Subsidiaries
Assets
Cash and cash equivalents	494	610	197		1,430
Accounts receivable, net	162,505	149,253
Intercompany receivables	820,158	674,136
Other current assets	20,932	20,469
Total current assets	1,004,089	844,468
Property and equipment, net	19,047	16,477
Goodwill	408,903	418,789
Other intangible assets, net	19,534	23,975
Investments in subsidiaries	498,001	502,954
Other assets	56,949	66,170
Total assets	2,006,523	1,872,833
Liabilities
Intercompany payables	74,813	112,137
Other current liabilities	114,883	79,533
Total current liabilities	189,696	191,670
Long-term debt, net	11,000	17,000
Other liabilities	15,009	10,479
Total liabilities	215,705	219,149
Stockholders' equity	1,790,818	1,653,684
Total liabilities and stockholders' equity	2,006,523	1,872,833
Non-Guarantor Subsidiaries
Assets
Cash and cash equivalents	93,396	89,512	103,046		90,402
Accounts receivable, net	159,583	139,733
Intercompany receivables	18,881	23,185
Other current assets	32,359	20,903
Total current assets	304,219	273,333
Property and equipment, net	28,656	14,304
Goodwill	250,010	282,773
Other intangible assets, net	72,221	74,967
Other assets	33,688	28,318
Total assets	688,794	673,695
Liabilities
Intercompany payables	54,598	42,898
Other current liabilities	115,398	105,799
Total current liabilities	169,996	148,697
Other liabilities	11,132	12,898
Total liabilities	181,128	161,595
Stockholders' equity	507,666	512,100
Total liabilities and stockholders' equity	688,794	673,695
Eliminations
Assets
Intercompany receivables	(839,039)	(704,374)
Total current assets	(839,039)	(704,374)
Other intangible assets, net	(28,353)	(31,587)
Investments in subsidiaries	(2,270,131)	(2,134,197)
Other assets		(10,928)
Total assets	(3,137,523)	(2,881,086)
Liabilities
Intercompany payables	(839,039)	(704,374)
Total current liabilities	(839,039)	(704,374)
Other liabilities		(10,928)
Total liabilities	(839,039)	(715,302)
Stockholders' equity	(2,298,484)	(2,165,784)
Total liabilities and stockholders' equity	$ (3,137,523)	$ (2,881,086)

Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information (Condensed Consolidating Statement Of Comprehensive Income (Loss)) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 399,345	$ 386,055	$ 396,243	$ 395,228	$ 1,652,432	$ 1,576,871	$ 1,566,768
Operating expenses
Direct cost of revenues	268,901	255,152	259,528	258,480	245,080	241,614	248,220	245,618	1,042,061	980,532	956,908
Selling, general and administrative expense	107,196	94,513	96,325	96,647	94,058	88,909	92,460	102,589	394,681	378,016	373,295
Special charges	27,568	10,419		427		2,775	26,782		38,414	29,557	15,212
Acquisition-related contingent consideration	(4,778)	630	(7,452)	731	(483)	403	(3,541)	557	(10,869)	(3,064)	(6,465)
Amortization of other intangible assets	5,661	5,776	5,953	5,564	5,634	5,766	5,490	5,517	22,954	22,407	22,371
Goodwill impairment charge		83,752			110,387				83,752	110,387
Costs and Expenses	404,548	450,242	354,354	361,849	454,676	339,467	369,411	354,281	1,570,993	1,517,835	1,361,321
Operating income	11,450	(35,599)	60,259	45,329	(55,331)	46,588	26,832	40,947	81,439	59,036	205,447
Other (expense) income									(49,628)	(55,922)	(52,320)
Income (loss) before income tax provision	(1,280)	(47,261)	46,801	33,551	(72,149)	34,964	11,274	29,025	31,811	3,114	153,127
Income tax (benefit) provision	5,859	3,360	23,315	9,871	13,728	12,251	3,527	10,594	42,405	40,100	49,224
Net income (loss)	(7,139)	(50,621)	23,486	23,680	(85,877)	22,713	7,747	18,431	(10,594)	(36,986)	103,903
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax benefit of $1,568									(9,720)	15,023	(2,902)
Other comprehensive income (loss), net of tax:									(9,720)	15,023	(2,902)
Comprehensive income									(20,314)	(21,963)	101,001
FTI Consulting, Inc.
Revenues									593,644	602,917	584,833
Operating expenses
Direct cost of revenues									382,066	389,619	380,479
Selling, general and administrative expense									166,014	160,919	160,336
Special charges									34,338	19,026	8,561
Acquisition-related contingent consideration									416	91
Amortization of other intangible assets									4,504	5,611	3,713
Costs and Expenses									587,338	575,266	553,089
Operating income									6,306	27,651	31,744
Other (expense) income									(61,461)	(65,698)	(53,649)
Income (loss) before income tax provision									(55,155)	(38,047)	(21,905)
Income tax (benefit) provision									(24,654)	(1,698)	(12,776)
Equity in net earnings of subsidiaries									19,907	(637)	113,032
Net income (loss)									(10,594)	(36,986)	103,903
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax benefit of $1,568									(60)	(654)	1,568
Other comprehensive income (loss), net of tax:									(60)	(654)	1,568
Comprehensive income									(10,654)	(37,640)	105,471
Guarantor Subsidiaries
Revenues									985,398	949,545	1,000,419
Operating expenses
Direct cost of revenues									745,227	713,305	718,826
Selling, general and administrative expense									110,485	112,697	123,488
Special charges									112	4,738	228
Acquisition-related contingent consideration									653
Amortization of other intangible assets									10,211	9,927	12,103
Goodwill impairment charge									30,321	37,987
Costs and Expenses									897,009	878,654	854,645
Operating income									88,389	70,891	145,774
Other (expense) income									(5,947)	42,424	1,195
Income (loss) before income tax provision									82,442	113,315	146,969
Income tax (benefit) provision									53,543	47,623	61,091
Equity in net earnings of subsidiaries									(17,744)	(30,438)	25,310
Net income (loss)									11,155	35,254	111,188
Other comprehensive income (loss), net of tax:
Comprehensive income									11,155	35,254	111,188
Non-Guarantor Subsidiaries
Revenues									453,272	413,739	384,779
Operating expenses
Direct cost of revenues									292,214	261,936	249,126
Selling, general and administrative expense									120,618	109,402	101,211
Special charges									3,964	5,793	6,423
Acquisition-related contingent consideration									(11,938)	(3,155)	(6,465)
Amortization of other intangible assets									11,472	10,167	6,555
Goodwill impairment charge									53,431	72,400
Costs and Expenses									469,761	456,543	356,850
Operating income									(16,489)	(42,804)	27,929
Other (expense) income									17,780	2,237	134
Income (loss) before income tax provision									1,291	(40,567)	28,063
Income tax (benefit) provision									13,516	(5,825)	909
Net income (loss)									(12,225)	(34,742)	27,154
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax benefit of $1,568									(9,660)	15,677	(4,470)
Other comprehensive income (loss), net of tax:									(9,660)	15,677	(4,470)
Comprehensive income									(21,885)	(19,065)	22,684
Eliminations
Revenues									(379,882)	(389,330)	(403,263)
Operating expenses
Direct cost of revenues									(377,446)	(384,328)	(391,523)
Selling, general and administrative expense									(2,436)	(5,002)	(11,740)
Amortization of other intangible assets									(3,233)	(3,298)
Costs and Expenses									(383,115)	(392,628)	(403,263)
Operating income									3,233	3,298
Other (expense) income										(34,885)
Income (loss) before income tax provision									3,233	(31,587)
Equity in net earnings of subsidiaries									(2,163)	31,075	(138,342)
Net income (loss)									1,070	(512)	(138,342)
Other comprehensive income (loss), net of tax:
Comprehensive income									$ 1,070	$ (512)	$ (138,342)

Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information Condensed Consolidating Statement Of Cash Flow (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating activities
Net cash (used in) provided by operating activities	$ 193,271	$ 120,188	$ 173,828
Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received	(55,498)	(62,893)	(62,346)
Purchases of property and equipment and other	(42,544)	(27,759)	(31,302)
Purchases of investments	(5,094)
Other	45	246	(211)
Net cash used in investing activities	(103,091)	(90,406)	(93,648)
Financing activities
Borrowings under revolving line of credit		75,000	25,000
Payments of revolving line of credit		(75,000)	(25,000)
Payments of long-term debt and capital lease obligations	(6,021)	(377,859)	(6,994)
Issuance of debt securities, net		292,608
Cash received for settlement of interest rate swaps			5,596
Purchase and retirement of common stock	(66,763)	(50,032)	(209,400)
Net issuance of common stock under equity compensation plans	29,392	1,598	11,109
Other	263	(4,561)	960
Net cash (used in) provided by financing activities	(43,129)	(138,246)	(198,729)
Effects of exchange rate changes and fair value adjustments on cash and cash equivalents	1,997	826	(1,598)
Net (decrease) increase in cash and cash equivalents	49,048	(107,638)	(120,147)
Cash and cash equivalents, beginning of period	156,785	264,423	384,570
Cash and cash equivalents, end of period	205,833	156,785	264,423
FTI Consulting, Inc.
Operating activities
Net cash (used in) provided by operating activities	(37,166)	(63,218)	206,672
Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received	(12,555)	(41,722)	(33,735)
Purchases of property and equipment and other	(4,296)	(8,310)	(9,868)
Other	45	246
Net cash used in investing activities	(16,806)	(49,786)	(43,603)
Financing activities
Borrowings under revolving line of credit		75,000	25,000
Payments of revolving line of credit		(75,000)	(25,000)
Payments of long-term debt and capital lease obligations		(377,810)	(6,788)
Issuance of debt securities, net		292,608
Cash received for settlement of interest rate swaps			5,596
Purchase and retirement of common stock	(66,763)	(50,032)	(209,400)
Net issuance of common stock under equity compensation plans	29,392	1,598	11,109
Other	1,515	(2,441)	960
Intercompany transfers	135,108	154,564	(96,104)
Net cash (used in) provided by financing activities	99,252	18,487	(294,627)
Net (decrease) increase in cash and cash equivalents	45,280	(94,517)	(131,558)
Cash and cash equivalents, beginning of period	66,663	161,180	292,738
Cash and cash equivalents, end of period	111,943	66,663	161,180
Guarantor Subsidiaries
Operating activities
Net cash (used in) provided by operating activities	178,234	172,578	(40,834)
Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received	(7,157)
Purchases of property and equipment and other	(17,507)	(15,689)	(13,829)
Net cash used in investing activities	(24,664)	(15,689)	(13,829)
Financing activities
Payments of long-term debt and capital lease obligations	(6,000)	(49)	(206)
Intercompany transfers	(147,686)	(156,427)	53,636
Net cash (used in) provided by financing activities	(153,686)	(156,476)	53,430
Net (decrease) increase in cash and cash equivalents	(116)	413	(1,233)
Cash and cash equivalents, beginning of period	610	197	1,430
Cash and cash equivalents, end of period	494	610	197
Non-Guarantor Subsidiaries
Operating activities
Net cash (used in) provided by operating activities	52,203	10,828	7,990
Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received	(35,786)	(21,171)	(28,611)
Purchases of property and equipment and other	(20,741)	(3,760)	(7,605)
Purchases of investments	(5,094)
Net cash used in investing activities	(61,621)	(24,931)	(36,216)
Financing activities
Payments of long-term debt and capital lease obligations	(21)
Other	(1,252)	(2,120)
Intercompany transfers	12,578	1,863	42,468
Net cash (used in) provided by financing activities	11,305	(257)	42,468
Effects of exchange rate changes and fair value adjustments on cash and cash equivalents	1,997	826	(1,598)
Net (decrease) increase in cash and cash equivalents	3,884	(13,534)	12,644
Cash and cash equivalents, beginning of period	89,512	103,046	90,402
Cash and cash equivalents, end of period	$ 93,396	$ 89,512	$ 103,046

Schedule of Quarterly Financial Data (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Data [Line Items]
Revenues	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 399,345	$ 386,055	$ 396,243	$ 395,228	$ 1,652,432	$ 1,576,871	$ 1,566,768
Direct cost of revenues	268,901	255,152	259,528	258,480	245,080	241,614	248,220	245,618	1,042,061	980,532	956,908
Selling, general and administrative expenses	107,196	94,513	96,325	96,647	94,058	88,909	92,460	102,589	394,681	378,016	373,295
Special charges	27,568	10,419		427		2,775	26,782		38,414	29,557	15,212
Acquisition-related contingent consideration	(4,778)	630	(7,452)	731	(483)	403	(3,541)	557	(10,869)	(3,064)	(6,465)
Amortization of other intangible assets	5,661	5,776	5,953	5,564	5,634	5,766	5,490	5,517	22,954	22,407	22,371
Goodwill impairment charge		83,752			110,387				83,752	110,387
Costs and Expenses	404,548	450,242	354,354	361,849	454,676	339,467	369,411	354,281	1,570,993	1,517,835	1,361,321
Operating income (loss)	11,450	(35,599)	60,259	45,329	(55,331)	46,588	26,832	40,947	81,439	59,036	205,447
Interest income and other	46	1,152	(387)	937	1,156	1,584	(363)	3,282	1,748	5,659	6,304
Interest expense	(12,776)	(12,814)	(13,071)	(12,715)	(13,124)	(13,208)	(15,195)	(15,204)	(51,376)	(56,731)	(58,624)
Loss on early extinguishment of debt					(4,850)					(4,850)
Income before income tax provision	(1,280)	(47,261)	46,801	33,551	(72,149)	34,964	11,274	29,025	31,811	3,114	153,127
Income tax provision	5,859	3,360	23,315	9,871	13,728	12,251	3,527	10,594	42,405	40,100	49,224
Net income (loss)	$ (7,139)	$ (50,621)	$ 23,486	$ 23,680	$ (85,877)	$ 22,713	$ 7,747	$ 18,431	$ (10,594)	$ (36,986)	$ 103,903
Earnings (loss) per common share - basic	$ (0.18)	$ (1.29)	$ 0.60	$ 0.60	$ (2.15)	$ 0.56	$ 0.19	$ 0.46	$ (0.27)	$ (0.92)	$ 2.53
Earnings (loss) per common share - diluted	$ (0.18)	$ (1.29)	$ 0.58	$ 0.58	$ (2.15)	$ 0.55	$ 0.18	$ 0.43	$ (0.27)	$ (0.92)	$ 2.39
Basic	39,115	39,094	39,143	39,403	39,913	40,387	40,592	40,358	39,188	40,316	41,131
Diluted	39,115	39,094	40,293	40,620	39,913	41,102	42,074	43,185	39,188	40,316	43,473

Employee Benefit Plans - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Domestic Employees
Employee Benefit Plans [Line Items]
Employer contributions to plan	$ 9.2	$ 8.8	$ 8.3
Foreign Employees
Employee Benefit Plans [Line Items]
Employer contributions to plan	$ 5.3	$ 6.2	$ 5.8

Segment Reporting - Additional Information (Detail)	12 Months Ended
Segment Reporting - Additional Information (Detail)	Dec. 31, 2013 Segment
Segment Reporting Information [Line Items]
Number of reportable segments	5

Supplemental Condensed Consolidating Guarantor and Non- Guarantor Financial Information - Additional Information (Detail)	Dec. 31, 2013
Quarterly Financial Information [Line Items]
Guarantors Subsidiary ownership percentage	100.00%