Document and Entity Information (USD $) In Billions, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Feb. 19, 2015	Jun. 30, 2014
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2014
Document Fiscal Year Focus	2014
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		41,372,454
Entity Public Float			$ 1

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Current assets
Cash and cash equivalents	$ 283,680	$ 205,833
Accounts receivable:
Billed receivables	381,464	352,411
Unbilled receivables	248,462	233,307
Allowance for doubtful accounts and unbilled services	(144,825)	(109,273)
Accounts receivable, net	485,101	476,445
Current portion of notes receivable	27,208	33,093
Prepaid expenses and other current assets	60,852	61,800
Current portion of deferred tax assets	27,332	26,690
Total current assets	884,173	803,861
Property and equipment, net of accumulated depreciation	82,163	79,007
Goodwill	1,211,689	1,218,733
Other intangible assets, net of amortization	77,034	97,148
Notes receivable, net of current portion	122,149	108,298
Other assets	53,319	57,900
Total assets	2,430,527	2,364,947
Current liabilities
Accounts payable, accrued expenses and other	99,494	126,886
Accrued compensation	220,959	222,738
Current portion of long-term debt	11,000	6,014
Billings in excess of services provided	35,639	28,692
Total current liabilities	367,092	384,330
Long-term debt, net of current portion	700,000	711,000
Deferred income taxes	161,932	137,697
Other liabilities	98,757	89,661
Total liabilities	1,327,781	1,322,688
Commitments and contingent liabilities (notes 7 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 - 41,181 (2014) and 40,526 (2013)	412	405
Additional paid-in capital	393,174	362,322
Retained earnings	789,428	730,621
Accumulated other comprehensive loss	(80,268)	(51,089)
Total stockholders' equity	1,102,746	1,042,259
Total liabilities and stockholders' equity	$ 2,430,527	$ 2,364,947

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	41,181,000	40,526,000
Common stock, shares outstanding	41,181,000	40,526,000

Consolidated Statements of Comprehensive Income (Loss) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues	$ 425,158	$ 451,178	$ 454,324	$ 425,552	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 1,756,212	$ 1,652,432	$ 1,576,871
Operating expenses
Direct cost of revenues	281,689	293,244	295,549	274,275	268,901	255,152	259,528	258,480	1,144,757	1,042,061	980,532
Selling, general and administrative expenses	115,965	102,461	107,032	108,387	107,196	94,513	96,325	96,647	433,845	394,681	378,016
Special charges	1,628	5,347	9,364		27,568	10,419		427	16,339	38,414	29,557
Acquisition-related contingent consideration	(85)	257	(5)	(1,843)	(4,778)	630	(7,452)	731	(1,676)	(10,869)	(3,064)
Amortization of other intangible assets	4,055	3,398	3,452	4,616	5,661	5,776	5,953	5,564	15,521	22,954	22,407
Goodwill impairment charge						83,752				83,752	110,387
Costs and Expenses, Total	403,252	404,707	415,392	385,435	404,548	450,242	354,354	361,849	1,608,786	1,570,993	1,517,835
Operating income	21,906	46,471	38,932	40,117	11,450	(35,599)	60,259	45,329	147,426	81,439	59,036
Other income (expense)
Interest income and other									4,670	1,748	5,659
Interest expense	(12,488)	(12,634)	(12,908)	(12,655)	(12,776)	(12,814)	(13,071)	(12,715)	(50,685)	(51,376)	(56,731)
Loss on early extinguishment of debt											(4,850)
Other (expense) income									(46,015)	(49,628)	(55,922)
Income (loss) before income tax provision	10,623	34,851	27,472	28,465	(1,280)	(47,261)	46,801	33,551	101,411	31,811	3,114
Income tax provision	9,702	12,329	10,225	10,348	5,859	3,360	23,315	9,871	42,604	42,405	40,100
Net income (loss)	921	22,522	17,247	18,117	(7,139)	(50,621)	23,486	23,680	58,807	(10,594)	(36,986)
Earnings (loss) per common share - basic	$ 0.02	$ 0.57	$ 0.43	$ 0.46	$ (0.18)	$ (1.29)	$ 0.60	$ 0.60	$ 1.48	$ (0.27)	$ (0.92)
Earnings (loss) per common share - diluted	$ 0.02	$ 0.55	$ 0.42	$ 0.45	$ (0.18)	$ (1.29)	$ 0.58	$ 0.58	$ 1.44	$ (0.27)	$ (0.92)
Other comprehensive income (loss) net of tax:
Foreign currency translation adjustments, net of tax expense (benefit) of $0, $0 and $654 for the years ended December 31, 2014, 2013 and 2012, respectively									(29,179)	(9,720)	15,023
Other comprehensive income (loss), net of tax									(29,179)	(9,720)	15,023
Comprehensive income (loss)									$ 29,628	$ (20,314)	$ (21,963)

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, 2011	$ 1,106,202	$ 415	$ 383,978	$ 778,201	$ (56,392)
Beginning 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 $994 in 2012, $1,051 in 2013 and $1,451 in 2014 (in shares)		328,000
Exercise of options, net of income tax expense from share-based awards of $994 in 2012, $1,051 in 2013 and $1,451 in 2014	7,043	4	7,039
Restricted share grants, less net settled shares of 178 in 2012, 178 in 2013 and 188 in 2014 (in shares)		443,000
Restricted share grants, less net settled shares of 178 in 2012, 178 in 2013 and 188 in 2014	(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
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 $994 in 2012, $1,051 in 2013 and $1,451 in 2014 (in shares)		1,278,000
Exercise of options, net of income tax expense from share-based awards of $994 in 2012, $1,051 in 2013 and $1,451 in 2014	34,979	13	34,966
Restricted share grants, less net settled shares of 178 in 2012, 178 in 2013 and 188 in 2014 (in shares)		369,000
Restricted share grants, less net settled shares of 178 in 2012, 178 in 2013 and 188 in 2014	(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
Net income (loss)	58,807			58,807
Other comprehensive income (loss):
Cumulative translation adjustment	(29,179)				(29,179)
Issuance of common stock in connection with:
Exercise of options, net of income tax expense from share-based awards of $994 in 2012, $1,051 in 2013 and $1,451 in 2014 (in shares)	470,000	413,000
Exercise of options, net of income tax expense from share-based awards of $994 in 2012, $1,051 in 2013 and $1,451 in 2014	9,899	4	9,895
Restricted share grants, less net settled shares of 178 in 2012, 178 in 2013 and 188 in 2014 (in shares)		242,000
Restricted share grants, less net settled shares of 178 in 2012, 178 in 2013 and 188 in 2014	(6,508)	3	(6,511)
Stock units issued under incentive compensation plan	1,674		1,674
Non-employee vesting of stock options	2,951		2,951
Share-based compensation	22,843		22,843
Ending Balance at Dec. 31, 2014	$ 1,102,746	$ 412	$ 393,174	$ 789,428	$ (80,268)
Ending Balance (in shares) at Dec. 31, 2014	41,181,000	41,181,000

Consolidated Statements of Stockholders' Equity (Parenthetical) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Exercise of options, income tax expense	$ 1,451	$ 1,051	$ 994
Restricted share grants, settled shares	188	178	178

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities
Net income (loss)	$ 58,807	$ (10,594)	$ (36,986)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	35,126	32,638	33,919
Amortization and impairment of other intangible assets	15,521	22,954	22,586
Goodwill impairment charge		83,752	110,387
Acquisition-related contingent consideration	(1,676)	(10,869)	(3,064)
Provision for doubtful accounts	18,252	13,335	14,179
Non-cash share-based compensation	22,848	35,129	29,361
Non-cash interest expense and loss on extinguishment of debt	2,691	2,699	9,824
Other	(522)	(1,582)	(488)
Changes in operating assets and liabilities, net of effects from acquisitions:
Accounts receivable, billed and unbilled	(43,072)	(56,290)	(3,691)
Notes receivable	(18,253)	(7,544)	(25,730)
Prepaid expenses and other assets	10,733	(6,784)	(1,895)
Accounts payable, accrued expenses and other	980	8,505	(12,458)
Income taxes	15,283	7,963	(6,816)
Accrued compensation	11,106	82,917	(21,074)
Billings in excess of services provided	7,577	(2,958)	12,134
Net cash provided by operating activities	135,401	193,271	120,188
Investing activities
Payments for acquisition of businesses, net of cash received	(23,467)	(55,498)	(62,893)
Purchases of property and equipment	(39,256)	(42,544)	(27,759)
Other	5,128	(5,049)	246
Net cash used in investing activities	(57,595)	(103,091)	(90,406)
Financing activities
Payments of long-term debt and capital lease obligations	(6,014)	(6,021)	(377,859)
Issuance of debt securities, net			292,608
Deposits	13,071
Purchase and retirement of common stock	(4,367)	(66,763)	(50,032)
Net issuance of common stock under equity compensation plans	4,772	29,392	1,598
Other	(1,132)	263	(4,561)
Net cash provided by (used in) financing activities	6,330	(43,129)	(138,246)
Effect of exchange rate changes on cash and cash equivalents	(6,289)	1,997	826
Net increase (decrease) in cash and cash equivalents	77,847	49,048	(107,638)
Cash and cash equivalents, beginning of period	205,833	156,785	264,423
Cash and cash equivalents, end of period	283,680	205,833	156,785
Supplemental cash flow disclosures
Cash paid for interest	48,169	48,156	57,082
Cash paid for income taxes, net of refunds	27,326	35,074	46,918
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	1,674	3,005	3,079
Unsettled repurchase and retirement of common stock		$ (4,367)

Description of Business and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2014

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”). The consolidated financial statements include the accounts of FTI Consulting and all of our subsidiaries. All intercompany transactions and balances have been eliminated. Reclassifications of certain prior period amounts have been made to conform to the current period presentation.

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 contractors 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 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.

The fair value of 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.

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.” Research and development costs related to software development totaled $19.3 million, $15.8 million, and $20.2 million for the years ended December 31, 2014, 2013 and 2012, respectively. Research and development costs are included in “Selling, general and administrative expenses” on the Consolidated Statements of Comprehensive Income (Loss).

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 for each of the years ended December 31, 2014 and December 31, 2013, and $21.8 million for the year ended December 31, 2012.

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.

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 $0.3 million and $0.9 million at December 31, 2014 and 2013, 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 expenses” on the Consolidated Statements of Comprehensive Income (Loss), and totaled $18.3 million, $13.3 million, and $14.2 million for the years ended December 31, 2014, 2013 and 2012, 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. Generally, all of the principal amount and accrued interest of the forgivable loans we make to employees and other professionals will be forgiven 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 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.

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.

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.

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 $13.4 million and $12.9 million at December 31, 2014 and 2013, respectively. Amortization expense for capitalized software costs were $6.7 million, $5.8 million, and $3.7 million for the years ended December 31, 2014, 2013 and 2012, 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, 2014 and 2013 totaled $42.0 million and $41.0 million, respectively.

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, 2014

New Accounting Standards Not Yet Adopted

2. New Accounting Standards Not Yet Adopted

In May 2014, the Financial Accounting Standards Board issued ASU 2014-09, Revenue from Contracts with Customers, or ASU 2014-09. ASU 2014-09 is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. This guidance is effective for interim and annual periods beginning after December 15, 2016 and early adoption is not permitted. Companies may use either a full retrospective or a modified retrospective approach to adopt this ASU. The Company is evaluating which transition approach to use and the impact of the adoption of this accounting standard update on its condensed consolidated financial statements.

Earnings (Loss) Per Common Share

12 Months Ended

Dec. 31, 2014

Earnings (Loss) Per Common Share

3. Earnings (Loss) Per Common Share

Basic earnings (loss) per common share are calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per common share adjust basic earnings per common 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, 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,
	2014		2013			2012
Numerator — basic and diluted
Net income (loss)	$	58,807	$	(10,594	)	$	(36,986	)

Denominator
Weighted average number of common shares outstanding — basic		39,726		39,188			40,316
Effect of dilutive stock options		375		—			—
Effect of dilutive restricted shares		628		—			—

Weighted average number of common shares outstanding — diluted		40,729		39,188			40,316

Earnings (loss) per common share — basic	$	1.48	$	(0.27	)	$	(0.92	)

Earnings (loss) per common share — diluted	$	1.44	$	(0.27	)	$	(0.92	)

Antidilutive stock options and restricted shares		2,967		4,363			4,943

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Special Charges

12 Months Ended

Dec. 31, 2014

Special Charges

4. Special Charges

During the year ended December 31, 2014, we recorded special charges as a separate line within operating income in our Consolidated Statements of Income (Loss) totaling $16.3 million. The special charges consisted of:

•

$6.1 million contractual post-employment payments and equity award expense acceleration, net of forfeitures of unvested equity and liability awards and annual bonus payments, related to the departures of the Company’s former Chief Financial Officer, former Executive Vice President and Chairman of North America, former Chairman of the EMEA region, and former Executive Vice President, General Counsel and Chief Risk Officer;

•

$7.9 million related to the termination of the Company’s corporate airplane lease;

•

$2.3 million related to the closure of the Company’s former West Palm Beach executive office and related lease termination, and updated forecasts of expected sublease income for corporate and segment offices previously vacated. $0.7 million of these charges were non-cash.

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 EMEA region.

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.

The following table details the special charges by segment:


	For the years ended December 31,
	2014		2013		2012
Corporate Finance/Restructuring	$	84	$	10,274	$	11,332
Forensic and Litigation Consulting		308		2,111		8,276
Economic Consulting		12		11		991
Technology		19		16		3,114
Strategic Communications		3		66		4,712

		426		12,478		28,425
Unallocated Corporate		15,913		25,936		1,132

Total	$	16,339	$	38,414	$	29,557

The total cash outflow associated with the 2014, 2013 and 2012 special charges is expected to be $65.2 million, of which $46.6 million has been paid as of December 31, 2014. Approximately $6.9 million is expected to be paid in 2015, $3.2 million is expected to be paid in 2016, $3.1 million is expected to be paid in 2017, $2.6 million is expected to be paid in 2018, and the remaining balance of $2.8 million will be paid from 2019 to 2025. A liability for the current and noncurrent portions of the amounts to be paid is included in “Accounts payable, accrued expenses and other” and “Other liabilities,” respectively, on the Condensed Consolidated Balance Sheets.

Activity related to the liabilities for these costs for the years ended December 31, 2014 and 2013 is as follows:


	Employee Termination Costs			Lease Termination Costs			Total
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

Additions		7,260			9,580			16,840
Payments		(13,390	)		(10,822	)		(24,212	)
Foreign currency translation adjustment and other		(76	)		—			(76	)

Balance December 31, 2014	$	13,759		$	4,854		$	18,613

Interest Income and Other

12 Months Ended

Dec. 31, 2014

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,
	2014			2013			2012
Interest income	$	5,853		$	5,439		$	6,350
Foreign exchange transaction gains (losses), net		(2,830	)		(2,326	)		250
Other		1,647			(1,365	)		(941	)

Interest income and other	$	4,670		$	1,748		$	5,659

Share-Based Compensation

12 Months Ended

Dec. 31, 2014

Share-Based Compensation

6. Share-Based Compensation

Share-Based Incentive Compensation Plans

Under the Company’s 2009 Omnibus Incentive Compensation Plan (“2009 Omnibus Plan”), we are authorized to issue up to 6,000,000 shares of common stock, 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, 2014, 445,861 shares of common stock were available for grant under our 2009 Omnibus Plan, all of which may be granted as share-based awards.

On July 30, 2014, the Company issued 148,944 option and 41,624 restricted share awards as a material inducement to certain executives to accept offers of employment. These awards are being made outside of the Company’s shareholder approved equity compensation plans but are generally subject to the same terms and conditions as apply to awards granted under the 2009 Omnibus Plan.

On April 1, 2014, certain executive officers of the Company were granted 234,536 cash-settled awards under the Company’s 2014 executive officer long-term incentive program. These awards include 97,752 cash-settled stock appreciation rights (the “Executive SARs”) and 36,851 cash-settled units, which vest pro rata on the first through third anniversaries of the date of grant, and 99,933 cash-settled performance units. The cash-settled performance units are subject to performance conditions based on the adjusted total shareholder return of the Company as compared to the adjusted total shareholder return of the adjusted S&P 500 for the three-year period ending March 31, 2017. As these awards will be settled in cash, they have been recorded as liabilities and are included in “Other Liabilities” on the Company’s Condensed Consolidated Balance Sheet at fair value. Subsequent changes in the fair value of these awards will be included in the related share-based compensation expense recorded over the vesting period. During the year ended December 31, 2014, 49,360 Executive SARs, 18,607 cash-settled units and 50,461 cash-settled performance units were forfeited prior to the completion of the vesting requirements. As of December 31, 2014, the liability for these awards was $0.7 million and there was $2.0 million of unrecognized compensation cost related to the 2014 executive officer long-term incentive program.

For the years ended December 31, 2014 and 2013, respectively, a total of 18,496 and 49,740 cash-settled awards were made to employees in certain foreign countries. As of December 31, 2014, there was $2.2 million of unrecognized compensation cost related to unvested cash-based awards to foreign employees.

For the years ended December 31, 2013 and 2012, respectively, a total of 111,000 and 67,596 restricted stock units were awarded, subject to performance conditions that include return on equity targets and total shareholder return of the Company as compared to the adjusted shareholder return of the adjusted S&P 500. As of December 31, 2014, these awards have either been forfeited or are not expected to vest based on the performance conditions.

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, 2014, 2013 and 2012:


	2014						2013				2012
Income Statement Classification	Options⁽¹⁾			Restricted Shares⁽²⁾⁽³⁾			Options⁽¹⁾		Restricted Shares⁽²⁾⁽³⁾		Options⁽¹⁾		Restricted Shares⁽²⁾⁽³⁾
Direct cost of revenues	$	5,404		$	8,951		$	6,807	$	9,181	$	6,012	$	10,000
Selling, general and administrative expense		1,783			8,508			1,849		10,053		1,836		10,347
Special charges ⁽⁴⁾		(126	)		(990	)		1,482		5,938		584		230

Share-based compensation expense before income taxes		7,061			16,469			10,138		25,172		8,432		20,577
Income tax benefit		2,698			6,490			4,101		9,094		3,104		6,870

Share-based compensation, net of income taxes	$	4,363		$	9,979		$	6,037	$	16,078	$	5,328	$	13,707

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

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

⁽³⁾	Includes cash-settled restricted stock units.

⁽⁴⁾

Special charges of $0.2 million equity award expense acceleration and $0.1 million option expense acceleration are net of forfeitures of $1.2 million and $0.2 million, respectively, for the year ended December 31, 2014. (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,
	2014	2013	2012
Assumptions
Risk-free interest rate	0.99% – 1.94%	0.77% – 1.71%	0.54% – 1.11%
Dividend yield	0%	0%	0%
Expected term	3 – 6 years	5 – 6 years	4 – 6 years
Stock price volatility	31.05% – 37.60%	37.30% – 38.27%	37.94% – 40.04%

The following table summarizes the option activity under our Equity Compensation Plans as of and for the year ended December 31, 2014. 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 2014 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, 2014. 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 (In Years)		Aggregate Intrinsic Value
Options outstanding, December 31, 2013		4,357		$	37.68
Options granted		611		$	32.94
Options exercised		(470	)	$	27.95
Options forfeited		(158	)	$	38.61

Options outstanding, December 31, 2014		4,340		$	38.03		5.4	$	17,979

Options exercisable, December 31, 2014		2,496		$	39.95		3.7	$	10,915

Cash received from option exercises for the years ended December 31, 2014, 2013 and 2012 was $11.3 million, $35.7 million and $7.9 million, respectively. The actual tax benefit realized from stock options exercised totaled $1.9 million, $5.5 million and $1.4 million, respectively, for the years ended December 31, 2014, 2013 and 2012.

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, 2014, 2013 and 2012 was $4.4 million, $15.1 million and $3.1 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, 2014, 2013 and 2012:


	Year Ended December 31,
	2014		2013		2012
Weighted average fair value of grants
Stock options	$	10.77	$	13.15	$	12.99
Restricted shares	$	32.87	$	36.31	$	36.55

Following is a summary of the status of stock options outstanding and exercisable at December 31, 2014:


	Options Outstanding						Options Exercisable
Exercise Price Range	Shares		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (In Years)		Shares		Weighted- Average Exercise Price
$19.00 – $29.19		901	$	27.06		2.3		811	$	26.92
$29.75 – $34.62		908	$	32.28		8.2		147	$	33.22
$35.18 – $37.83		919	$	36.73		6.6		329	$	36.81
$37.95 – $43.27		913	$	40.61		5.9		533	$	40.53
$44.47 – $70.55		699	$	57.99		3.2		676	$	58.13

		4,340						2,496

As of December 31, 2014, there was $11.1 million of unrecognized compensation cost related to unvested stock options. That cost is expected to be recognized ratably over a weighted-average period of 2.6 years.

Restricted Share Awards

A summary of our unvested restricted share activity during the year ended December 31, 2014 is presented below. The fair value of unvested restricted share 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 share awards outstanding, December 31, 2013		1,244		$	37.14
Restricted share awards granted		422		$	33.31
Restricted share awards vested		(598	)	$	36.61
Restricted share awards forfeited		(36	)	$	34.84

Unvested restricted share awards outstanding, December 31, 2014		1,032		$	35.96

As of December 31, 2014, there was $17.2 million of unrecognized compensation cost related to unvested restricted share awards. That cost is expected to be recognized ratably over a weighted-average period of 3.2 years. The total fair value of restricted share awards that vested during the years ended December 31, 2014, 2013 and 2012 was $20.5 million, $17.9 million, and $16.9 million, respectively.

Restricted Stock Units

A summary of our Restricted Stock Units activity during the year ended December 31, 2014 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 2014. 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, 2013		980		$	37.54
Restricted Stock Units granted		86		$	30.71
Restricted Stock Units released		(47	)	$	37.78
Restricted Stock Units forfeited		(243	)	$	36.75

Restricted Stock Units outstanding, December 31, 2014		776		$	37.00	$	29,965

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 $1.7 million, $4.7 million and $3.5 million for the years ended December 31, 2014, 2013 and 2012, respectively.

As of December 31, 2014, there was $1.1 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 1.7 years. The total fair value of Restricted Stock Units that vested during the years ended December 31, 2014, 2013 and 2012 was $2.7 million, $4.6 million, and $4.0 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

Acquisitions

12 Months Ended

Dec. 31, 2014

Acquisitions

7. Acquisitions

2014 Acquisitions

During the fourth quarter of 2014, we acquired one business for total consideration of $8.3 million, and we recorded $1.6 million in identifiable intangible assets and $7.2 million in goodwill.

2013 Acquisitions

During 2013, we acquired six businesses for initial consideration of $51.0 million.

For acquisitions completed during the year ended December 31, 2013, we recorded $12.6 million in contingent consideration, $17.2 million in identifiable intangible assets and $38.9 million in goodwill. Certain of the purchase price allocations were preliminary as of December 31, 2013. 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. We subsequently finalized the purchase price allocations in 2014, and recorded immaterial adjustments.

2012 Acquisitions

During 2012, we acquired three businesses for total consideration of $41.6 million, which included $37.2 million in cash and stock and contingent consideration with an initial fair value of $4.5 million. We recorded $5.8 million of identified intangible assets and $28.4 million of goodwill.

- 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=35744584&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=35744584&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=39739317&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=39739317&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=39739317&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=35744584&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=35744584&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=39739317&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, 2014

Concentrations of Risk

8. 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, 2014, we derived approximately 28% of our revenues from non-U.S. sources. 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, 2014

Balance Sheet Details

9. Balance Sheet Details


	December 31,
	2014		2013
Prepaid expenses and other current assets
Prepaid expenses	$	29,566	$	30,906
Other current assets		7,993		18,540
Income tax receivable		23,293		12,354

	$	60,852	$	61,800

Accounts payable, accrued expenses and other
Accounts payable	$	9,119	$	14,467
Accrued expenses		53,298		53,164
Accrued contingent consideration		896		21,034
Accrued interest payable		9,304		9,479
Accrued taxes payable		12,191		9,323
Other current liabilities		14,686		19,419

	$	99,494	$	126,886

Financial Instruments

12 Months Ended

Dec. 31, 2014

Financial Instruments

10. Financial Instruments

We consider the recorded value of certain of our financial assets and liabilities, which consist primarily of cash equivalents, accounts receivable, long-term receivables and accounts payable, to approximate the fair value of the respective assets and liabilities at December 31, 2014 and 2013, 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, 2014. 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, 2014 and 2013:


	December 31,
	2014				2013
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Liabilities:
Acquisition-related contingent consideration, including current portion ⁽¹⁾	$	6,338	$	6,338	$	13,329	$	13,329
Long-term debt, including current portion		711,000		735,000		717,000		752,750

Total	$	717,338	$	741,338	$	730,329	$	766,079

⁽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 additional information as it becomes available. Any change in the fair value adjustment is recorded in the earnings of that period and is included within the “Acquisition-related contingent considerations” line in the Consolidated Statements of Comprehensive Income (Loss).

During the years ended December 31, 2014, 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 was recorded as income during the years ended December 31, 2014, 2013 and 2012, of $2.7 million, $13.6 million and $5.2 million, respectively.

Accretion expense for acquisition-related contingent consideration totaled $1.0 million, $2.7 million and $2.2 million for years ended December 31, 2014, 2013 and 2012, 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, 2014 and 2013:


	December 31,
	2014			2013
Beginning balance	$	13,329		$	16,426
Acquisition ⁽¹⁾		(4,495	)		8,993
Accretion of acquisition-related contingent consideration ⁽²⁾		1,047			2,686
Remeasurement of acquisition-related contingent consideration ⁽²⁾		(2,722	)		(13,555	)
Payments		(813	)		(401	)
Unrealized gains related to currency translation in other comprehensive income		(8	)		(820	)

Ending balance	$	6,338		$	13,329

⁽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).

- 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, 2014

Property and Equipment

11. Property and Equipment

Property and equipment consist of the following:


	December 31,
	2014			2013
Leasehold improvements	$	78,129		$	65,742
Construction in progress		7,305			18,477
Furniture and equipment		35,952			36,394
Computer equipment and software		100,484			97,390

		221,870			218,003
Accumulated depreciation and amortization		(139,707	)		(138,996	)

Property and equipment, net	$	82,163		$	79,007

Depreciation expense totaled $28.5 million, $26.8 million and $30.2 million during the years ended December 31, 2014, 2013 and 2012, 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, 2014

Goodwill and Other Intangible Assets

12. Goodwill and Other Intangible Assets

Goodwill

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, 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)		(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

Acquisitions ⁽¹⁾		—			(224	)		7,150			—			—			6,926
Foreign currency translation adjustment and other		(3,644	)		(3,254	)		(727	)		(106	)		(6,239	)		(13,970	)

Balance December 31, 2014:
Goodwill	$	446,066		$	238,173		$	269,897		$	117,967		$	333,725		$	1,405,828
Accumulated goodwill impairment		—			—			—			—			(194,139	)		(194,139	)

Goodwill, net December 31, 2014	$	446,066		$	238,173		$	269,897		$	117,967		$	139,586		$	1,211,689

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

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

2014 Goodwill Impairment Test

For the 2014 annual goodwill impairment test performed as of October 1, 2014, we utilized the quantitative test for our six reporting units 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, discounted using an estimated weighted average costs of capital. The results of the Step 1 goodwill impairment analysis indicated that the estimated fair value of all of our reporting units exceeded their respective carrying values.

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. 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. We concluded that the carrying values of the Strategic Communications reporting unit exceeded its implied fair value, resulting in a $83.8 million goodwill impairment charge.

2012 Annual Goodwill Impairment Test

In connection with our 2012 annual goodwill impairment test, we concluded that the carrying value of the Strategic Communications reporting unit exceeded its implied fair value, resulting in a $110.4 million goodwill impairment charge.

Other Intangible Assets

Other intangible assets with finite lives are amortized over their estimated useful lives. We recorded amortization expense of $15.5 million, $23.0 million, and $22.6 million during the years ended December 31, 2014, 2013 and 2012, respectively. Based solely on the amortizable intangible assets recorded at December 31, 2014, we estimate amortization expense to be $11.9 million in 2015, $10.7 million in 2016, $9.9 million in 2017, $8.3 million in 2018, $7.6 million in 2019 and an aggregate of $23.0 million in years after 2019. 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, 2014				December 31, 2013
		Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization


Amortized intangible assets
Customer relationships	1 to 15	$	136,692	$	69,472	$	157,064	$	73,977
Non-competition agreements	1 to 10		9,167		8,275		10,922		9,051
Software	3 to 10		3,594		613		40,095		33,625
Tradenames	1 to 2		378		37		485		365

			149,831		78,397		208,566		117,018
Unamortized intangible assets
Tradenames	Indefinite		5,600		—		5,600		—

		$	155,431	$	78,397	$	214,166	$	117,018

- 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

Notes Receivable from Employees

12 Months Ended

Dec. 31, 2014

Notes Receivable from Employees

13. Notes Receivable from Employees

The table below summarizes the changes in the carrying amount of our notes receivable from employees as of December 31, 2014 and 2013:


	December 31,
	2014			2013
Notes Receivable From Employees, outstanding	$	141,391		$	134,817
Notes granted		52,698			47,032
Repayments		(8,180	)		(4,907	)
Amortization Expense ⁽¹⁾		(32,070	)		(35,064	)
CTA and other		(4,482	)		(487	)

Total Notes receivable From Employees		149,357			141,391

Less current portion		(27,208	)		(33,093	)

Notes Receivable from Employees, net of current portion	$	122,149		$	108,298

⁽¹⁾	Includes the accelerated recognition of amortization expense of $2.3 million in 2013 which is recorded in “Special Charges” on the Consolidated Statements of Comprehensive Income (Loss)

At December 31, 2014 and 2013 there were 311 and 340 notes outstanding, respectively. Total amortization expense for the years ended December 31, 2014, 2013 and 2012 was $32.1 million, $35.1 million and $32.8 million, respectively.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References+ Details

Long-Term Debt

12 Months Ended

Dec. 31, 2014

Long-Term Debt

14. Long-Term Debt

The components of the Company’s debt were as follows:


	December 31,
	2014		2013
6³/₄% senior notes due 2020	$	400,000	$	400,000
6% senior notes due 2022		300,000		300,000
Notes payable to former shareholders of acquired businesses		11,000		17,000
Other		—		14

Total debt		711,000		717,014
Less current portion		11,000		6,014

Long-term debt, net of current portion	$	700,000	$	711,000

6% 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% 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, 2014, 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, 2014 or December 31, 2013. However, $1.4 million of the borrowing limit was used (and, therefore, unavailable) as of December 31, 2014 and December 31, 2013 for letters of credit.

Notes payable to shareholders of acquired businesses. In connection with our 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, 2014, $24.0 million had been repaid.

Guarantees. Currently, we do not have any debt guarantees related to entities outside of the consolidated group. At December 31, 2014, 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.

- 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, 2014

Commitments and Contingencies

15. Commitments and Contingencies

Operating Lease Commitments

Rental expense, net of rental income was $57.8 million, $60.7 million, and $57.0 million during the years ended December 31, 2014, 2013 and 2012, respectively. For years subsequent to December 31, 2014, 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 $1.9 million in 2015, $1.9 million in 2016, $1.5 million in 2017, $1.2 million in 2018, $1.2 million in 2019 and $3.4 million thereafter are as follows:


	Operating Leases
2015	$	39,715
2016		40,762
2017		43,424
2018		35,929
2019		32,913
Thereafter		111,123

	$	303,866

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, 2014

Income Taxes

16. Income Taxes

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


	Year Ended December 31,
	2014			2013
Deferred tax assets:
Allowance for doubtful accounts	$	14,088		$	11,126
Accrued vacation and bonus		22,021			18,662
Deferred rent		15,036			16,119
Share-based compensation		18,617			21,843
Notes receivable from employees		23,158			26,036
State net operating loss carryforward & credits		3,558			2,454
Foreign net operating loss carryforward		8,040			6,024
Foreign tax credits		2,929			2,169
Future foreign tax credit asset		5,259			6,861
Deferred compensation		4,669			12,463
Other — net		9,583			9,090

Total deferred tax assets		126,958			132,847

Deferred tax liabilities:
Revenue recognition		(9,402	)		(16,474	)
Property, equipment and capitalized software		(4,142	)		(6,523	)
Goodwill and other intangible asset amortization		(233,572	)		(210,656	)

Total deferred tax liabilities		(247,116	)		(233,653	)

Valuation allowance		(14,442	)		(10,201	)

Net deferred tax assets (liabilities)	$	(134,600	)	$	(111,007	)

As of December 31, 2014, we have not provided for deferred taxes on $31.2 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 $10.9 million.

At December 31, 2014 and 2013, 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 $14.4 million and $10.2 million were recorded against the Company’s net deferred tax assets at December 31, 2014 and 2013, respectively.

As of December 31, 2014, we have not recorded a $1.5 million deferred tax liability related to the tax basis difference in the investment in our foreign subsidiaries as the investment is considered permanent in duration.

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


	Year Ended December 31,
	2014		2013			2012
Domestic	$	60,315	$	32,498		$	40,275
Foreign		41,096		(687	)		(37,161	)

	$	101,411	$	31,811		$	3,114

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


	Year Ended December 31,
	2014			2013			2012
Current
Federal	$	288		$	16,066		$	21,172
State		4,681			6,673			6,268
Foreign		14,042			9,599			7,021

		19,011			32,338			34,461

Deferred
Federal	$	21,657		$	(1,094	)	$	7,553
State		2,309			(1,054	)		(719	)
Foreign		(373	)		12,215			(1,195	)

		23,593			10,067			5,639

Income tax provision	$	42,604		$	42,405		$	40,100

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,
	2014			2013			2012
Income tax expense at federal statutory rate	$	35,494		$	11,134		$	1,090
State income taxes, net of federal benefit		3,494			3,270			3,607
Benefit from lower foreign tax rates		(4,154	)		(5,214	)		(5,357	)
Non-deductible goodwill impairment		—			29,313			38,635
Valuation allowance on foreign tax credits & net operating loss carryforward		4,604			8,206			—
Other expenses not deductible for tax purposes		2,962			2,872			3,682
Changes in non-taxable contingent consideration		—			(2,777	)		(1,151	)
Other adjustments, net		204			(4,399	)		(406	)

	$	42,604		$	42,405		$	40,100

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 $2.8 million and $2.9 million at December 31, 2014 and 2013, respectively. During the first quarter of 2014, the Company effectively settled certain prior year tax matters. As a result, the Company reversed approximately $1.2 million of its liability for uncertain tax positions. At December 31, 2014, 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 $1.7 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, 2014

Stockholders' Equity

17. Stockholders’ Equity

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 $4.4 million was accrued and included in the Condensed Consolidated Balance Sheet, and $66.7 million was paid at December 31, 2013. In January 2014, we paid the balance due of $4.4 million on our 2013 share repurchases. No shares were repurchased during the year ended December 31, 2014. The 2012 Repurchase Program expired on June 5, 2014.

- 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, 2014

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 $9.7 million, $9.2 million and $8.8 million during the years ended December 31, 2014, 2013 and 2012, respectively.

We also maintain several defined contribution pension schemes for our employees in the United Kingdom and other foreign countries. We contributed to these plans $6.0 million, $5.3 million and $6.2 million during the years ended December 31, 2014, 2013 and 2012, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References+ Details

Segment Reporting

12 Months Ended

Dec. 31, 2014

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.

We define Adjusted Segment EBITDA as a segment’s share of consolidated operating income before depreciation, amortization of intangible assets, remeasurement of acquisition-related contingent consideration, 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, 2014:


	Year Ended December 31,
	2014		2013		2012
Revenues
Corporate Finance/Restructuring	$	391,115	$	382,526	$	394,719
Forensic and Litigation Consulting		483,380		433,632		407,586
Economic Consulting		451,040		447,366		391,622
Technology		241,310		202,663		195,194
Strategic Communications		189,367		186,245		187,750

Total revenues	$	1,756,212	$	1,652,432	$	1,576,871

Adjusted Segment EBITDA
Corporate Finance/Restructuring	$	55,492	$	67,183	$	95,916
Forensic and Litigation Consulting		90,468		74,481		60,566
Economic Consulting		59,282		92,204		77,461
Technology		63,545		60,655		57,203
Strategic Communications		22,588		18,737		25,019

Total Adjusted Segment EBITDA	$	291,375	$	313,260	$	316,165

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,
	2014			2013			2012
Total Adjusted Segment EBITDA	$	291,375		$	313,260		$	316,165
Segment depreciation expense		(30,267	)		(28,203	)		(25,058	)
Amortization of intangible assets		(15,521	)		(22,954	)		(22,407	)
Special charges		(16,339	)		(38,414	)		(29,557	)
Goodwill impairment charge		—			(83,752	)		(110,387	)
Unallocated corporate expenses, excluding special charges		(84,545	)		(72,053	)		(74,947	)
Interest income and other		4,670			1,748			5,659
Interest expense		(50,685	)		(51,376	)		(56,731	)
Loss on early extinguishment of debt		—			—			(4,850	)
Remeasurement of acquisition-related contingent consideration		2,723			13,555			5,227

Income before income tax provision	$	101,411		$	31,811		$	3,114

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,
	2014		2013
Corporate Finance/Restructuring	$	668,631	$	669,027
Forensic and Litigation Consulting		430,759		444,850
Economic Consulting		493,694		487,549
Technology		214,866		208,612
Strategic Communications		250,194		267,884

Total segment assets		2,058,144		2,077,922
Unallocated corporate assets		372,383		287,025

Total assets	$	2,430,527	$	2,364,947

The table below details information on our revenues for the three years ended December 31, 2014. Revenues have been attributed to location based on the location of the legal entity generating the revenue:


	Year Ended December 31,
	2014		2013		2012
United States	$	1,256,046	$	1,208,978	$	1,171,805
United Kingdom		232,281		194,614		179,643
All other foreign countries		267,885		248,840		225,423

Total revenue	$	1,756,212	$	1,652,432	$	1,576,871

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, 2014 and 2013 attributed to geographic location based on the location of the legal entity holding the assets:


	December 31, 2014						December 31, 2013
	United States		United Kingdom		All other foreign countries		United States		United Kingdom		All foreign countries
Property and equipment, net of accumulated depreciation	$	50,914	$	21,971	$	9,278	$	50,351	$	16,931	$	11,725
Net assets	$	594,960	$	226,019	$	281,767	$	504,963	$	220,951	$	316,345

- 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, 2014

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, 2014


	FTI Consulting, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	171,090	$	159	$	112,431	$	—		$	283,680
Accounts receivable, net		153,495		162,032		169,574		—			485,101
Intercompany receivables		—		875,000		12,195		(887,195	)		—
Other current assets		74,455		22,994		17,943		—			115,392

Total current assets		399,040		1,060,185		312,143		(887,195	)		884,173
Property and equipment, net		33,864		17,050		31,249		—			82,163
Goodwill		559,318		416,053		236,318		—			1,211,689
Other intangible assets, net		29,807		18,432		53,357		(24,562	)		77,034
Investments in subsidiaries		1,915,869		484,162		—		(2,400,031	)		—
Other assets		61,025		78,388		36,055		—			175,468

Total assets	$	2,998,923	$	2,074,270	$	669,122	$	(3,311,788	)	$	2,430,527

Liabilities
Intercompany payables	$	832,253	$	14,197	$	40,745	$	(887,195	)	$	—
Other current liabilities		148,299		113,450		105,343		—			367,092

Total current liabilities		980,552		127,647		146,088		(887,195	)		367,092
Long-term debt, net		700,000		—		—		—			700,000
Other liabilities		215,625		14,955		30,109		—			260,689

Total liabilities		1,896,177		142,602		176,197		(887,195	)		1,327,781
Stockholders’ equity		1,102,746		1,931,668		492,925		(2,424,593	)		1,102,746

Total liabilities and stockholders’ equity	$	2,998,923	$	2,074,270	$	669,122	$	(3,311,788	)	$	2,430,527

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 Income (Loss) Statement for the Year Ended December 31, 2014


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	617,843		$	1,002,571		$	506,181		$	(370,383	)	$	1,756,212
Operating expenses
Direct cost of revenues		401,451			778,648			334,015			(369,357	)		1,144,757
Selling, general and administrative expenses		181,529			121,085			132,257			(1,026	)		433,845
Special charges		15,227			30			1,082			—			16,339
Acquisition-related contingent consideration		(469	)		(358	)		(849	)		—			(1,676	)
Amortization of other intangible assets		4,235			2,702			12,375			(3,791	)		15,521

		601,973			902,107			478,880			(374,174	)		1,608,786

Operating income		15,870			100,464			27,301			3,791			147,426
Other (expense) income		(51,511	)		(7,104	)		12,600			—			(46,015	)

Income (loss) before income tax provision		(35,641	)		93,360			39,901			3,791			101,411
Income tax (benefit) provision		(14,981	)		43,915			13,670			—			42,604
Equity in net earnings of subsidiaries		79,467			23,633			—			(103,100	)		—

Net income (loss)	$	58,807		$	73,078		$	26,231		$	(99,309	)	$	58,807

Other comprehensive loss, net of tax:
Foreign currency translation adjustments including tax expense of $0		—			—			(29,179	)		—			(29,179	)

Other comprehensive loss, net of tax:		—			—			(29,179	)		—			(29,179	)

Comprehensive income (loss)	$	58,807		$	73,078		$	(2,948	)	$	(99,309	)	$	29,628

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

Condensed Consolidating Statement of Cash Flows for the Year Ended December 31, 2014


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidated
Operating activities
Net cash provided by (used in) operating activities	$	(36,921	)	$	142,540		$	29,782		$	135,401

Investing activities
Payments for acquisition of businesses, net of cash received		(14,729	)		(7,783	)		(955	)		(23,467	)
Purchases of property and equipment and other		(12,738	)		(13,080	)		(13,438	)		(39,256	)
Other		139			—			4,989			5,128

Net cash used in investing activities		(27,328	)		(20,863	)		(9,404	)		(57,595	)

Financing activities
Payments of long-term debt and capital lease obligations		—			(6,000	)		(14	)		(6,014	)
Deposits		—			—			13,071			13,071
Purchase and retirement of common stock		(4,367	)		—			—			(4,367	)
Net issuance of common stock under equity compensation plans		4,772			—			—			4,772
Other		366			(555	)		(943	)		(1,132	)
Intercompany transfers		122,625			(115,457	)		(7,168	)		—

Net cash provided by (used in) financing activities		123,396			(122,012	)		4,946			6,330

Effects of exchange rate changes on cash and cash equivalents		—			—			(6,289	)		(6,289	)

Net increase (decrease) in cash and cash equivalents		59,147			(335	)		19,035			77,847
Cash and cash equivalents, beginning of year		111,943			494			93,396			205,833

Cash and cash equivalents, end of year	$	171,090		$	159		$	112,431		$	283,680

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 provided by (used in) 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	)
Other		45			—			(5,094	)		(5,049	)

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 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
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

Quarterly Financial Data (unaudited)

12 Months Ended

Dec. 31, 2014

Quarterly Financial Data (unaudited)

21. Quarterly Financial Data (unaudited)


	Quarter Ended
	March 31			June 30			September 30			December 31
2014
Revenues		425,552			454,324			451,178			425,158

Operating expenses
Direct cost of revenues		274,275			295,549			293,244			281,689
Selling, general and administrative expenses		108,387			107,032			102,461			115,965
Special charges		—			9,364			5,347			1,628
Acquisition-related contingent consideration		(1,843	)		(5	)		257			(85	)
Amortization of other intangible assets		4,616			3,452			3,398			4,055

		385,435			415,392			404,707			403,252

Operating income		40,117			38,932			46,471			21,906
Interest income and other		1,003			1,448			1,014			1,205
Interest expense		(12,655	)		(12,908	)		(12,634	)		(12,488	)

Income before income tax provision		28,465			27,472			34,851			10,623
Income tax provision		10,348			10,225			12,329			9,702

Net income (loss)		18,117			17,247			22,522			921

Earnings (loss) per common share — basic	$	0.46		$	0.43		$	0.57		$	0.02

Earnings (loss) per common share — diluted	$	0.45		$	0.42		$	0.55		$	0.02

Weighted average common shares outstanding
Basic		39,438			39,681			39,789			39,991

Diluted		40,457			40,750			40,819			41,090


	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

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 share 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

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2014

Schedule II - Valuation and Qualifying Accounts

FTI Consulting, Inc. and Subsidiaries

Schedule II — Valuation and Qualifying Accounts

(in thousands)


Description	Balance at Beginning of Period		Additions						Balance at End of Period
Description	Balance at Beginning of Period		Charged to Expense		Charged to Other Accounts*		Deductions**		Balance at End of Period
Year Ended December 31, 2014
Reserves and allowances deducted from asset accounts:
Allowance for doubtful accounts and unbilled services	$	109,273	$	18,252	$	35,423	$	18,123	$	144,825

Valuation allowance for deferred tax asset	$	10,201	$	4,241	$	—	$	—	$	14,442

Year Ended December 31, 2013
Reserves and allowances deducted from asset accounts:
Allowance for doubtful accounts and unbilled services	$	94,048	$	13,335	$	20,463	$	18,573	$	109,273

Valuation allowance for deferred tax asset	$	1,939	$	8,262	$	—	$	—	$	10,201

Year Ended December 31, 2012
Reserves and allowances deducted from asset accounts:
Allowance for doubtful accounts and unbilled services	$	80,096	$	14,179	$	13,054	$	13,281	$	94,048

Valuation allowance for deferred tax asset	$	886	$	1,053	$	—	$	—	$	1,939

*	Includes estimated provision for unbilled services recorded as a reduction to revenues (i.e., fee, rate and other adjustments).

**	Includes estimated direct write-offs of uncollectible and unrealizable accounts receivable.

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

12 Months Ended

Dec. 31, 2014

Accounting Principles

Accounting Principles

Foreign Currency

Foreign Currency

Use of Estimates

Use of Estimates

Revenue Recognition

Revenue Recognition

Direct Cost of Revenues

Direct Cost of Revenues

Share-Based Compensation

Share-Based Compensation

Research and Development

Research and Development

Advertising Costs

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. 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 later 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 $18.3 million, $13.3 million, and $14.2 million for the years ended December 31, 2014, 2013 and 2012, respectively.

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

Capitalized Software to be Sold, Leased or Otherwise Marketed

Capitalized Software to be Sold, Leased or Otherwise Marketed

Leases

Leases

Billings in Excess of Services Provided

Billings in Excess of Services Provided

Earnings (Loss) Per Common Share (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Earnings Per Share Basic and Diluted


	Year Ended December 31,
	2014		2013			2012
Numerator — basic and diluted
Net income (loss)	$	58,807	$	(10,594	)	$	(36,986	)

Denominator
Weighted average number of common shares outstanding — basic		39,726		39,188			40,316
Effect of dilutive stock options		375		—			—
Effect of dilutive restricted shares		628		—			—

Weighted average number of common shares outstanding — diluted		40,729		39,188			40,316

Earnings (loss) per common share — basic	$	1.48	$	(0.27	)	$	(0.92	)

Earnings (loss) per common share — diluted	$	1.44	$	(0.27	)	$	(0.92	)

Antidilutive stock options and restricted shares		2,967		4,363			4,943

Special Charges (Tables)

12 Months Ended

Dec. 31, 2014

Special Charges by Segment

The following table details the special charges by segment:


	For the years ended December 31,
	2014		2013		2012
Corporate Finance/Restructuring	$	84	$	10,274	$	11,332
Forensic and Litigation Consulting		308		2,111		8,276
Economic Consulting		12		11		991
Technology		19		16		3,114
Strategic Communications		3		66		4,712

		426		12,478		28,425
Unallocated Corporate		15,913		25,936		1,132

Total	$	16,339	$	38,414	$	29,557

Schedule of Special Charges Reserve by Type of Cost

Activity related to the liabilities for these costs for the years ended December 31, 2014 and 2013 is as follows:


	Employee Termination Costs			Lease Termination Costs			Total
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

Additions		7,260			9,580			16,840
Payments		(13,390	)		(10,822	)		(24,212	)
Foreign currency translation adjustment and other		(76	)		—			(76	)

Balance December 31, 2014	$	13,759		$	4,854		$	18,613

Interest Income and Other (Tables)

12 Months Ended

Dec. 31, 2014

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,
	2014			2013			2012
Interest income	$	5,853		$	5,439		$	6,350
Foreign exchange transaction gains (losses), net		(2,830	)		(2,326	)		250
Other		1,647			(1,365	)		(941	)

Interest income and other	$	4,670		$	1,748		$	5,659

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014, 2013 and 2012:


	2014						2013				2012
Income Statement Classification	Options⁽¹⁾			Restricted Shares⁽²⁾⁽³⁾			Options⁽¹⁾		Restricted Shares⁽²⁾⁽³⁾		Options⁽¹⁾		Restricted Shares⁽²⁾⁽³⁾
Direct cost of revenues	$	5,404		$	8,951		$	6,807	$	9,181	$	6,012	$	10,000
Selling, general and administrative expense		1,783			8,508			1,849		10,053		1,836		10,347
Special charges ⁽⁴⁾		(126	)		(990	)		1,482		5,938		584		230

Share-based compensation expense before income taxes		7,061			16,469			10,138		25,172		8,432		20,577
Income tax benefit		2,698			6,490			4,101		9,094		3,104		6,870

Share-based compensation, net of income taxes	$	4,363		$	9,979		$	6,037	$	16,078	$	5,328	$	13,707

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

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

⁽³⁾	Includes cash-settled restricted stock units.

⁽⁴⁾

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,
	2014	2013	2012
Assumptions
Risk-free interest rate	0.99% – 1.94%	0.77% – 1.71%	0.54% – 1.11%
Dividend yield	0%	0%	0%
Expected term	3 – 6 years	5 – 6 years	4 – 6 years
Stock price volatility	31.05% – 37.60%	37.30% – 38.27%	37.94% – 40.04%

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 2014 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, 2014. 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 (In Years)		Aggregate Intrinsic Value
Options outstanding, December 31, 2013		4,357		$	37.68
Options granted		611		$	32.94
Options exercised		(470	)	$	27.95
Options forfeited		(158	)	$	38.61

Options outstanding, December 31, 2014		4,340		$	38.03		5.4	$	17,979

Options exercisable, December 31, 2014		2,496		$	39.95		3.7	$	10,915

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, 2014, 2013 and 2012:


	Year Ended December 31,
	2014		2013		2012
Weighted average fair value of grants
Stock options	$	10.77	$	13.15	$	12.99
Restricted shares	$	32.87	$	36.31	$	36.55

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, 2014:


	Options Outstanding						Options Exercisable
Exercise Price Range	Shares		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (In Years)		Shares		Weighted- Average Exercise Price
$19.00 – $29.19		901	$	27.06		2.3		811	$	26.92
$29.75 – $34.62		908	$	32.28		8.2		147	$	33.22
$35.18 – $37.83		919	$	36.73		6.6		329	$	36.81
$37.95 – $43.27		913	$	40.61		5.9		533	$	40.53
$44.47 – $70.55		699	$	57.99		3.2		676	$	58.13

		4,340						2,496

Schedule Of Unvested Restricted Stock-Based Activity

The fair value of unvested restricted share 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 share awards outstanding, December 31, 2013		1,244		$	37.14
Restricted share awards granted		422		$	33.31
Restricted share awards vested		(598	)	$	36.61
Restricted share awards forfeited		(36	)	$	34.84

Unvested restricted share awards outstanding, December 31, 2014		1,032		$	35.96

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, 2013		980		$	37.54
Restricted Stock Units granted		86		$	30.71
Restricted Stock Units released		(47	)	$	37.78
Restricted Stock Units forfeited		(243	)	$	36.75

Restricted Stock Units outstanding, December 31, 2014		776		$	37.00	$	29,965

Balance Sheet Details (Tables)

12 Months Ended

Dec. 31, 2014

Schedule Of Balance Sheet Details


	December 31,
	2014		2013
Prepaid expenses and other current assets
Prepaid expenses	$	29,566	$	30,906
Other current assets		7,993		18,540
Income tax receivable		23,293		12,354

	$	60,852	$	61,800

Accounts payable, accrued expenses and other
Accounts payable	$	9,119	$	14,467
Accrued expenses		53,298		53,164
Accrued contingent consideration		896		21,034
Accrued interest payable		9,304		9,479
Accrued taxes payable		12,191		9,323
Other current liabilities		14,686		19,419

	$	99,494	$	126,886

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014 and 2013:


	December 31,
	2014				2013
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Liabilities:
Acquisition-related contingent consideration, including current portion ⁽¹⁾	$	6,338	$	6,338	$	13,329	$	13,329
Long-term debt, including current portion		711,000		735,000		717,000		752,750

Total	$	717,338	$	741,338	$	730,329	$	766,079

⁽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, 2014 and 2013:


	December 31,
	2014			2013
Beginning balance	$	13,329		$	16,426
Acquisition ⁽¹⁾		(4,495	)		8,993
Accretion of acquisition-related contingent consideration ⁽²⁾		1,047			2,686
Remeasurement of acquisition-related contingent consideration ⁽²⁾		(2,722	)		(13,555	)
Payments		(813	)		(401	)
Unrealized gains related to currency translation in other comprehensive income		(8	)		(820	)

Ending balance	$	6,338		$	13,329

⁽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).

- 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, 2014

Property And Equipment

Property and equipment consist of the following:


	December 31,
	2014			2013
Leasehold improvements	$	78,129		$	65,742
Construction in progress		7,305			18,477
Furniture and equipment		35,952			36,394
Computer equipment and software		100,484			97,390

		221,870			218,003
Accumulated depreciation and amortization		(139,707	)		(138,996	)

Property and equipment, net	$	82,163		$	79,007

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2014

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, 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)		(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

Acquisitions ⁽¹⁾		—			(224	)		7,150			—			—			6,926
Foreign currency translation adjustment and other		(3,644	)		(3,254	)		(727	)		(106	)		(6,239	)		(13,970	)

Balance December 31, 2014:
Goodwill	$	446,066		$	238,173		$	269,897		$	117,967		$	333,725		$	1,405,828
Accumulated goodwill impairment		—			—			—			—			(194,139	)		(194,139	)

Goodwill, net December 31, 2014	$	446,066		$	238,173		$	269,897		$	117,967		$	139,586		$	1,211,689

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

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

Schedule of Intangible Assets by Major Class


	Useful Life in Years	December 31, 2014				December 31, 2013
		Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization


Amortized intangible assets
Customer relationships	1 to 15	$	136,692	$	69,472	$	157,064	$	73,977
Non-competition agreements	1 to 10		9,167		8,275		10,922		9,051
Software	3 to 10		3,594		613		40,095		33,625
Tradenames	1 to 2		378		37		485		365

			149,831		78,397		208,566		117,018
Unamortized intangible assets
Tradenames	Indefinite		5,600		—		5,600		—

		$	155,431	$	78,397	$	214,166	$	117,018

Notes Receivable from Employees (Tables)

12 Months Ended

Dec. 31, 2014

Summary of Changes in Carrying Amount of Notes Receivable From Employees

The table below summarizes the changes in the carrying amount of our notes receivable from employees as of December 31, 2014 and 2013:


	December 31,
	2014			2013
Notes Receivable From Employees, outstanding	$	141,391		$	134,817
Notes granted		52,698			47,032
Repayments		(8,180	)		(4,907	)
Amortization Expense ⁽¹⁾		(32,070	)		(35,064	)
CTA and other		(4,482	)		(487	)

Total Notes receivable From Employees		149,357			141,391

Less current portion		(27,208	)		(33,093	)

Notes Receivable from Employees, net of current portion	$	122,149		$	108,298

⁽¹⁾	Includes the accelerated recognition of amortization expense of $2.3 million in 2013 which is recorded in “Special Charges” on the Consolidated Statements of Comprehensive Income (Loss)

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2014

Components of Debt Obligations

The components of the Company’s debt were as follows:


	December 31,
	2014		2013
6³/₄% senior notes due 2020	$	400,000	$	400,000
6% senior notes due 2022		300,000		300,000
Notes payable to former shareholders of acquired businesses		11,000		17,000
Other		—		14

Total debt		711,000		717,014
Less current portion		11,000		6,014

Long-term debt, net of current portion	$	700,000	$	711,000

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	%

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(e),(f))

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 5: 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 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 8: 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 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 470

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

+ Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2014

Schedule Of Future Minimum Payments For All Operating Lease Obligations

For years subsequent to December 31, 2014, 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 $1.9 million in 2015, $1.9 million in 2016, $1.5 million in 2017, $1.2 million in 2018, $1.2 million in 2019 and $3.4 million thereafter are as follows:


	Operating Leases
2015	$	39,715
2016		40,762
2017		43,424
2018		35,929
2019		32,913
Thereafter		111,123

	$	303,866

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Schedule Of Components Of Deferred Tax Assets And Liabilities

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


	Year Ended December 31,
	2014			2013
Deferred tax assets:
Allowance for doubtful accounts	$	14,088		$	11,126
Accrued vacation and bonus		22,021			18,662
Deferred rent		15,036			16,119
Share-based compensation		18,617			21,843
Notes receivable from employees		23,158			26,036
State net operating loss carryforward & credits		3,558			2,454
Foreign net operating loss carryforward		8,040			6,024
Foreign tax credits		2,929			2,169
Future foreign tax credit asset		5,259			6,861
Deferred compensation		4,669			12,463
Other — net		9,583			9,090

Total deferred tax assets		126,958			132,847

Deferred tax liabilities:
Revenue recognition		(9,402	)		(16,474	)
Property, equipment and capitalized software		(4,142	)		(6,523	)
Goodwill and other intangible asset amortization		(233,572	)		(210,656	)

Total deferred tax liabilities		(247,116	)		(233,653	)

Valuation allowance		(14,442	)		(10,201	)

Net deferred tax assets (liabilities)	$	(134,600	)	$	(111,007	)

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,
	2014		2013			2012
Domestic	$	60,315	$	32,498		$	40,275
Foreign		41,096		(687	)		(37,161	)

	$	101,411	$	31,811		$	3,114

Schedule Of Components Of Income Tax Provision From Continuing Operations

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


	Year Ended December 31,
	2014			2013			2012
Current
Federal	$	288		$	16,066		$	21,172
State		4,681			6,673			6,268
Foreign		14,042			9,599			7,021

		19,011			32,338			34,461

Deferred
Federal	$	21,657		$	(1,094	)	$	7,553
State		2,309			(1,054	)		(719	)
Foreign		(373	)		12,215			(1,195	)

		23,593			10,067			5,639

Income tax provision	$	42,604		$	42,405		$	40,100

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,
	2014			2013			2012
Income tax expense at federal statutory rate	$	35,494		$	11,134		$	1,090
State income taxes, net of federal benefit		3,494			3,270			3,607
Benefit from lower foreign tax rates		(4,154	)		(5,214	)		(5,357	)
Non-deductible goodwill impairment		—			29,313			38,635
Valuation allowance on foreign tax credits & net operating loss carryforward		4,604			8,206			—
Other expenses not deductible for tax purposes		2,962			2,872			3,682
Changes in non-taxable contingent consideration		—			(2,777	)		(1,151	)
Other adjustments, net		204			(4,399	)		(406	)

	$	42,604		$	42,405		$	40,100

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014:


	Year Ended December 31,
	2014		2013		2012
Revenues
Corporate Finance/Restructuring	$	391,115	$	382,526	$	394,719
Forensic and Litigation Consulting		483,380		433,632		407,586
Economic Consulting		451,040		447,366		391,622
Technology		241,310		202,663		195,194
Strategic Communications		189,367		186,245		187,750

Total revenues	$	1,756,212	$	1,652,432	$	1,576,871

Adjusted Segment EBITDA
Corporate Finance/Restructuring	$	55,492	$	67,183	$	95,916
Forensic and Litigation Consulting		90,468		74,481		60,566
Economic Consulting		59,282		92,204		77,461
Technology		63,545		60,655		57,203
Strategic Communications		22,588		18,737		25,019

Total Adjusted Segment EBITDA	$	291,375	$	313,260	$	316,165

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


	Year Ended December 31,
	2014			2013			2012
Total Adjusted Segment EBITDA	$	291,375		$	313,260		$	316,165
Segment depreciation expense		(30,267	)		(28,203	)		(25,058	)
Amortization of intangible assets		(15,521	)		(22,954	)		(22,407	)
Special charges		(16,339	)		(38,414	)		(29,557	)
Goodwill impairment charge		—			(83,752	)		(110,387	)
Unallocated corporate expenses, excluding special charges		(84,545	)		(72,053	)		(74,947	)
Interest income and other		4,670			1,748			5,659
Interest expense		(50,685	)		(51,376	)		(56,731	)
Loss on early extinguishment of debt		—			—			(4,850	)
Remeasurement of acquisition-related contingent consideration		2,723			13,555			5,227

Income before income tax provision	$	101,411		$	31,811		$	3,114

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,
	2014		2013
Corporate Finance/Restructuring	$	668,631	$	669,027
Forensic and Litigation Consulting		430,759		444,850
Economic Consulting		493,694		487,549
Technology		214,866		208,612
Strategic Communications		250,194		267,884

Total segment assets		2,058,144		2,077,922
Unallocated corporate assets		372,383		287,025

Total assets	$	2,430,527	$	2,364,947

Revenues

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


	Year Ended December 31,
	2014		2013		2012
United States	$	1,256,046	$	1,208,978	$	1,171,805
United Kingdom		232,281		194,614		179,643
All other foreign countries		267,885		248,840		225,423

Total revenue	$	1,756,212	$	1,652,432	$	1,576,871

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, 2014						December 31, 2013
	United States		United Kingdom		All other foreign countries		United States		United Kingdom		All foreign countries
Property and equipment, net of accumulated depreciation	$	50,914	$	21,971	$	9,278	$	50,351	$	16,931	$	11,725
Net assets	$	594,960	$	226,019	$	281,767	$	504,963	$	220,951	$	316,345

- 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, 2014

Condensed Consolidating Balance Sheet Information

Condensed Consolidating Balance Sheet Information as of December 31, 2014


	FTI Consulting, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	171,090	$	159	$	112,431	$	—		$	283,680
Accounts receivable, net		153,495		162,032		169,574		—			485,101
Intercompany receivables		—		875,000		12,195		(887,195	)		—
Other current assets		74,455		22,994		17,943		—			115,392

Total current assets		399,040		1,060,185		312,143		(887,195	)		884,173
Property and equipment, net		33,864		17,050		31,249		—			82,163
Goodwill		559,318		416,053		236,318		—			1,211,689
Other intangible assets, net		29,807		18,432		53,357		(24,562	)		77,034
Investments in subsidiaries		1,915,869		484,162		—		(2,400,031	)		—
Other assets		61,025		78,388		36,055		—			175,468

Total assets	$	2,998,923	$	2,074,270	$	669,122	$	(3,311,788	)	$	2,430,527

Liabilities
Intercompany payables	$	832,253	$	14,197	$	40,745	$	(887,195	)	$	—
Other current liabilities		148,299		113,450		105,343		—			367,092

Total current liabilities		980,552		127,647		146,088		(887,195	)		367,092
Long-term debt, net		700,000		—		—		—			700,000
Other liabilities		215,625		14,955		30,109		—			260,689

Total liabilities		1,896,177		142,602		176,197		(887,195	)		1,327,781
Stockholders’ equity		1,102,746		1,931,668		492,925		(2,424,593	)		1,102,746

Total liabilities and stockholders’ equity	$	2,998,923	$	2,074,270	$	669,122	$	(3,311,788	)	$	2,430,527

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 Loss Statement

Condensed Consolidating Income (Loss) Statement for the Year Ended December 31, 2014


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Revenues	$	617,843		$	1,002,571		$	506,181		$	(370,383	)	$	1,756,212
Operating expenses
Direct cost of revenues		401,451			778,648			334,015			(369,357	)		1,144,757
Selling, general and administrative expenses		181,529			121,085			132,257			(1,026	)		433,845
Special charges		15,227			30			1,082			—			16,339
Acquisition-related contingent consideration		(469	)		(358	)		(849	)		—			(1,676	)
Amortization of other intangible assets		4,235			2,702			12,375			(3,791	)		15,521

		601,973			902,107			478,880			(374,174	)		1,608,786

Operating income		15,870			100,464			27,301			3,791			147,426
Other (expense) income		(51,511	)		(7,104	)		12,600			—			(46,015	)

Income (loss) before income tax provision		(35,641	)		93,360			39,901			3,791			101,411
Income tax (benefit) provision		(14,981	)		43,915			13,670			—			42,604
Equity in net earnings of subsidiaries		79,467			23,633			—			(103,100	)		—

Net income (loss)	$	58,807		$	73,078		$	26,231		$	(99,309	)	$	58,807

Other comprehensive loss, net of tax:
Foreign currency translation adjustments including tax expense of $0		—			—			(29,179	)		—			(29,179	)

Other comprehensive loss, net of tax:		—			—			(29,179	)		—			(29,179	)

Comprehensive income (loss)	$	58,807		$	73,078		$	(2,948	)	$	(99,309	)	$	29,628

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

Condensed Consolidating Statement of Cash Flow

Condensed Consolidating Statement of Cash Flows for the Year Ended December 31, 2014


	FTI Consulting, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidated
Operating activities
Net cash provided by (used in) operating activities	$	(36,921	)	$	142,540		$	29,782		$	135,401

Investing activities
Payments for acquisition of businesses, net of cash received		(14,729	)		(7,783	)		(955	)		(23,467	)
Purchases of property and equipment and other		(12,738	)		(13,080	)		(13,438	)		(39,256	)
Other		139			—			4,989			5,128

Net cash used in investing activities		(27,328	)		(20,863	)		(9,404	)		(57,595	)

Financing activities
Payments of long-term debt and capital lease obligations		—			(6,000	)		(14	)		(6,014	)
Deposits		—			—			13,071			13,071
Purchase and retirement of common stock		(4,367	)		—			—			(4,367	)
Net issuance of common stock under equity compensation plans		4,772			—			—			4,772
Other		366			(555	)		(943	)		(1,132	)
Intercompany transfers		122,625			(115,457	)		(7,168	)		—

Net cash provided by (used in) financing activities		123,396			(122,012	)		4,946			6,330

Effects of exchange rate changes on cash and cash equivalents		—			—			(6,289	)		(6,289	)

Net increase (decrease) in cash and cash equivalents		59,147			(335	)		19,035			77,847
Cash and cash equivalents, beginning of year		111,943			494			93,396			205,833

Cash and cash equivalents, end of year	$	171,090		$	159		$	112,431		$	283,680

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 provided by (used in) 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	)
Other		45			—			(5,094	)		(5,049	)

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 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
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

Quarterly Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2014

Schedule Of Quarterly Financial Data


	Quarter Ended
	March 31			June 30			September 30			December 31
2014
Revenues		425,552			454,324			451,178			425,158

Operating expenses
Direct cost of revenues		274,275			295,549			293,244			281,689
Selling, general and administrative expenses		108,387			107,032			102,461			115,965
Special charges		—			9,364			5,347			1,628
Acquisition-related contingent consideration		(1,843	)		(5	)		257			(85	)
Amortization of other intangible assets		4,616			3,452			3,398			4,055

		385,435			415,392			404,707			403,252

Operating income		40,117			38,932			46,471			21,906
Interest income and other		1,003			1,448			1,014			1,205
Interest expense		(12,655	)		(12,908	)		(12,634	)		(12,488	)

Income before income tax provision		28,465			27,472			34,851			10,623
Income tax provision		10,348			10,225			12,329			9,702

Net income (loss)		18,117			17,247			22,522			921

Earnings (loss) per common share — basic	$	0.46		$	0.43		$	0.57		$	0.02

Earnings (loss) per common share — diluted	$	0.45		$	0.42		$	0.55		$	0.02

Weighted average common shares outstanding
Basic		39,438			39,681			39,789			39,991

Diluted		40,457			40,750			40,819			41,090


	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

Description of Business and Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014 Y Segment	Dec. 31, 2013	Dec. 31, 2012
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of reportable business segments	5
Research and development costs related to software development	$ 19,300,000	$ 15,800,000	$ 20,200,000
Advertising costs	20,700,000	20,700,000	21,800,000
Restricted cash	300,000	900,000
Provision for doubtful accounts	18,252,000	13,335,000	14,179,000
Forgivable loans, forgiveness period, minimum	1
Forgivable loans, forgiveness period, maximum	10
Unamortized capitalized software cost	13,400,000	12,900,000
Amortization of capitalized software cost	6,700,000	5,800,000	3,700,000
Deferred rent	$ 42,000,000	$ 41,000,000
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) (Convertible Debt Securities)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Convertible Debt Securities
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Anti-dilutive securities excluded from computation of earnings per share	1,232,880	1,261,913

- 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 Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Numerator - basic and diluted
Net income (loss)	$ 921	$ 22,522	$ 17,247	$ 18,117	$ (7,139)	$ (50,621)	$ 23,486	$ 23,680	$ 58,807	$ (10,594)	$ (36,986)
Denominator
Weighted average number of common shares outstanding - basic	39,991,000	39,789,000	39,681,000	39,438,000	39,115,000	39,094,000	39,143,000	39,403,000	39,726,000	39,188,000	40,316,000
Effect of dilutive stock options									375,000
Effect of dilutive restricted shares									628,000
Weighted average number of common shares outstanding - diluted	41,090,000	40,819,000	40,750,000	40,457,000	39,115,000	39,094,000	40,293,000	40,620,000	40,729,000	39,188,000	40,316,000
Earnings (loss) per common share - basic	$ 0.02	$ 0.57	$ 0.43	$ 0.46	$ (0.18)	$ (1.29)	$ 0.60	$ 0.60	$ 1.48	$ (0.27)	$ (0.92)
Earnings (loss) per common share - diluted	$ 0.02	$ 0.55	$ 0.42	$ 0.45	$ (0.18)	$ (1.29)	$ 0.58	$ 0.58	$ 1.44	$ (0.27)	$ (0.92)
Stock Options and Restricted Shares
Denominator
Anti-dilutive securities excluded from computation of earnings per share									2,967,000	4,363,000	4,943,000

Special Charges - Additional Information (Detail) (USD $)	3 Months Ended						12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012 Location Employee
Special Charges [Line Items]
Special charges	$ 1,628,000	$ 5,347,000	$ 9,364,000	$ 27,568,000	$ 10,419,000	$ 427,000	$ 16,339,000	$ 38,414,000	$ 29,557,000
Post-employment severance costs							6,100,000
Restructuring charge, non-cash							700,000
Non cash special charges								14,100,000	5,000,000
Number of employees terminated									116
Number of office locations									9
Total cash outflow associated with special charges, amount paid							65,200,000	65,200,000	65,200,000
Cash outflow associated with special charges, amount paid							46,600,000
Cash outflow associated with special charges, amount expected to be paid in 2015							6,900,000
Cash outflow associated with special charges, amount expected to be paid in 2016							3,200,000
Cash outflow associated with special charges, amount expected to be paid in 2017							3,100,000
Cash outflow associated with special charges, amount expected to be paid in 2018							2,600,000
Cash outflow associated with special charges, amount expected to be paid from 2019 to 2025							2,800,000
Lease Termination
Special Charges [Line Items]
Special charges							7,900,000
Closure of West Palm Beach Executive Office
Special Charges [Line Items]
Special charges							$ 2,300,000

Activity Related to Liability for Special Charges (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Special Charges [Line Items]
Beginning Balance	$ 26,061	$ 15,213
Additions	16,840	24,359
Payments	(24,212)	(13,106)
Foreign currency translation adjustment and other	(76)	(405)
Ending Balance	18,613	26,061
Employee Termination Costs
Special Charges [Line Items]
Beginning Balance	19,965	6,696
Additions	7,260	23,669
Payments	(13,390)	(9,995)
Foreign currency translation adjustment and other	(76)	(405)
Ending Balance	13,759	19,965
Lease Termination Costs
Special Charges [Line Items]
Beginning Balance	6,096	8,517
Additions	9,580	690
Payments	(10,822)	(3,111)
Ending Balance	$ 4,854	$ 6,096

Interest Income and Other (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Interest and Other Income [Line Items]
Interest income									$ 5,853	$ 5,439	$ 6,350
Foreign exchange transaction gains (losses), net									(2,830)	(2,326)	250
Other									1,647	(1,365)	(941)
Interest income and other	$ 1,205	$ 1,014	$ 1,448	$ 1,003	$ 46	$ 1,152	$ (387)	$ 937	$ 4,670	$ 1,748	$ 5,659

Share-Based Compensation - Additional Information (Detail) (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended				1 Months Ended	12 Months Ended			1 Months Ended	12 Months Ended									0 Months Ended		0 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Stock Options	Jul. 31, 2014 Stock Options Executives	Dec. 31, 2014 Restricted Stock	Dec. 31, 2013 Restricted Stock	Dec. 31, 2012 Restricted Stock	Jul. 31, 2014 Restricted Stock Executives	Dec. 31, 2014 Stock Appreciation Rights (SARs)	Dec. 31, 2013 Stock Appreciation Rights (SARs)	Dec. 31, 2014 Restricted Stock Units (RSUs)	Dec. 31, 2013 Restricted Stock Units (RSUs)	Dec. 31, 2012 Restricted Stock Units (RSUs)	Dec. 31, 2013 Performance Based Restricted Stock Unit	Dec. 31, 2012 Performance Based Restricted Stock Unit	Dec. 31, 2014 2009 Omnibus Incentive Compensation Plan	Dec. 31, 2014 2009 Omnibus Incentive Compensation Plan Restricted Or Unrestricted Shares Or Other Share-Based Awards	Apr. 01, 2014 2014 executive officer long-term incentive program	Dec. 31, 2014 2014 executive officer long-term incentive program	Apr. 01, 2014 2014 executive officer long-term incentive program Executive SARs	Dec. 31, 2014 2014 executive officer long-term incentive program Executive SARs	Apr. 01, 2014 2014 executive officer long-term incentive program Cash-settled units	Dec. 31, 2014 2014 executive officer long-term incentive program Cash-settled units	Apr. 01, 2014 2014 executive officer long-term incentive program Cash-settled performance units	Dec. 31, 2014 2014 executive officer long-term incentive program Cash-settled performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized shares of common stock																	6,000,000	5,400,000
Common stock available for grant																	445,861
Stock issued during period					148,944				41,624
Cash-settled awards, granted												86,000			111,000	67,596			234,536		97,752		36,851		99,933
Cash-settled awards, forfeited												243,000										49,360		18,607		50,461
Liability for awards	$ 0.7
Unrecognized compensation cost				11.1		17.2				2.2		1.1								2.0
Cash settled Stock Appreciation rights issued	611,000									18,496	49,740
Cash received from option exercises	11.3	35.7	7.9
Tax benefit realized from stock options exercised	1.9	5.5	1.4
Intrinsic value of options exercised	4.4	15.1	3.1
Expected to be recognized, weighted-average period (In years)				2 years 7 months 6 days		3 years 2 months 12 days						1 year 8 months 12 days
Fair value, vested						20.5	17.9	16.9				2.7	4.6	4.0
Released intrinsic value	$ 1.7	$ 4.7	$ 3.5

Schedule of Share-based Compensation Expense (Detail) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Stock Options

Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]

Total share-based compensation expense

$ 7,061

^[1]

$ 10,138

^[1]

$ 8,432

^[1]

Income tax benefit

2,698

^[1]

4,101

^[1]

3,104

^[1]

Share-based compensation, net of income taxes

4,363

^[1]

6,037

^[1]

5,328

^[1]

Stock Options | Direct Cost Of Revenues

Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]

Total share-based compensation expense

5,404

^[1]

6,807

^[1]

6,012

^[1]

Stock Options | Selling, General And Administrative Expense

Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]

Total share-based compensation expense

1,783

^[1]

1,849

^[1]

1,836

^[1]

Stock Options | Special Charges

Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]

Total share-based compensation expense

(126)

^[1],[2]

1,482

^[1],[2]

584

^[1],[2]

Restricted Stock

Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]

Total share-based compensation expense

16,469

^[3],[4]

25,172

^[3],[4]

20,577

^[3],[4]

Income tax benefit

6,490

^[3],[4]

9,094

^[3],[4]

6,870

^[3],[4]

Share-based compensation, net of income taxes

9,979

^[3],[4]

16,078

^[3],[4]

13,707

^[3],[4]

Restricted Stock | Direct Cost Of Revenues

Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]

Total share-based compensation expense

8,951

^[3],[4]

9,181

^[3],[4]

10,000

^[3],[4]

Restricted Stock | Selling, General And Administrative Expense

Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]

Total share-based compensation expense

8,508

^[3],[4]

10,053

^[3],[4]

10,347

^[3],[4]

Restricted Stock | Special Charges

Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]

Total share-based compensation expense

$ (990)

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

$ 5,938

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

$ 230

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

[1]	Includes options and cash-settled stock appreciation rights.
[2]	Special charges of $0.2 million equity award expense acceleration and $0.1 million option expense acceleration are net of forfeitures of $1.2 million and $0.2 million, respectively, for the year ended December 31, 2014. (See Note 4 to the Consolidated Financial Statements for information related to the special charges).
[3]	Includes cash-settled restricted stock units.
[4]	Includes restricted share awards and performance and market condition restricted share units.

Schedule of Share-based Compensation Expense (Parenthetical) (Detail) (USD $)	3 Months Ended						12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Special charges	$ 1,628,000	$ 5,347,000	$ 9,364,000	$ 27,568,000	$ 10,419,000	$ 427,000	$ 16,339,000	$ 38,414,000	$ 29,557,000
Equity award expense acceleration
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Special charges							200,000
Share based awards, value of shares forfeited							1,200,000
Option expense acceleration
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Special charges							100,000
Options, value of shares forfeited							$ 200,000

Stock Option and Grants Using Valuation Assumptions (Detail)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
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	0.99%	0.77%	0.54%
Risk-free interest rate, maximum	1.94%	1.71%	1.11%
Stock price volatility, minimum	31.05%	37.30%	37.94%
Stock price volatility, maximum	37.60%	38.27%	40.04%
Stock Options \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term,(Years)	3 years	5 years	4 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, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, December 31, 2013, Shares	4,357
Options granted, Shares	611
Options exercised, Shares	(470)
Options forfeited, Shares	(158)
Options outstanding, December 31, 2014, Shares	4,340
Options exercisable, December 31, 2014, Shares	2,496
Options outstanding, December 31, 2013, Weighted-Average Exercise Price	$ 37.68
Options granted, Weighted-Average Exercise Price	$ 32.94
Options exercised, Weighted-Average Exercise Price	$ 27.95
Options forfeited, Weighted-Average Exercise Price	$ 38.61
Options outstanding, December 31, 2014, Weighted-Average Exercise Price	$ 38.03
Options exercisable, December 31, 2014, Weighted-Average Exercise Price	$ 39.95
Options outstanding, December 31, 2014, Weighted-Average Remaining Contractual Term, in years	5 years 4 months 24 days
Options exercisable, December 31, 2014, Weighted-Average Remaining Contractual Term, in years	3 years 8 months 12 days
Options outstanding, December 31, 2014, Aggregate Intrinsic Value	$ 17,979
Options exercisable, December 31, 2014, Aggregate Intrinsic Value	$ 10,915

Weighted-Average Grant Date Fair Value Per Share of Stock Options, Restricted Shares and Stock Units Awarded (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of grants	$ 10.77	$ 13.15	$ 12.99
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of grants, Restricted shares	$ 32.87	$ 36.31	$ 36.55

Stock Options Outstanding and Exercisable Price Range Status (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Shares	4,340
Options Exercisable, Shares	2,496
Exercise Price Range 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 19.00
Exercise Price Range, maximum	$ 29.19
Options Outstanding, Shares	901
Options Outstanding, Weighted-Average Exercise Price	$ 27.06
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	2 years 3 months 18 days
Options Exercisable, Shares	811
Options Exercisable, Weighted-Average Exercise Price	$ 26.92
Exercise Price Range 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 29.75
Exercise Price Range, maximum	$ 34.62
Options Outstanding, Shares	908
Options Outstanding, Weighted-Average Exercise Price	$ 32.28
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	8 years 2 months 12 days
Options Exercisable, Shares	147
Options Exercisable, Weighted-Average Exercise Price	$ 33.22
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	$ 37.83
Options Outstanding, Shares	919
Options Outstanding, Weighted-Average Exercise Price	$ 36.73
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	6 years 7 months 6 days
Options Exercisable, Shares	329
Options Exercisable, Weighted-Average Exercise Price	$ 36.81
Exercise Price Range 4
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 37.95
Exercise Price Range, maximum	$ 43.27
Options Outstanding, Shares	913
Options Outstanding, Weighted-Average Exercise Price	$ 40.61
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	5 years 10 months 24 days
Options Exercisable, Shares	533
Options Exercisable, Weighted-Average Exercise Price	$ 40.53
Exercise Price Range 5
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, minimum	$ 44.47
Exercise Price Range, maximum	$ 70.55
Options Outstanding, Shares	699
Options Outstanding, Weighted-Average Exercise Price	$ 57.99
Options Outstanding, Weighted-Average Remaining Contractual Term (Years)	3 years 2 months 12 days
Options Exercisable, Shares	676
Options Exercisable, Weighted-Average Exercise Price	$ 58.13

Unvested Restricted Share Activity (Detail) (Restricted Share Award, USD $)	12 Months Ended
	Dec. 31, 2014
Restricted Share Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, December 31, 2013, Shares	1,244,000
Restricted share awards granted, Shares	422,000
Restricted share awards vested, Shares	(598,000)
Restricted share awards forfeited, Shares	(36,000)
Outstanding, December 31, 2014, Shares	1,032,000
Outstanding, December 31, 2013, Weighted-Average Grant-Date Fair Value	$ 37.14
Restricted share awards granted, Weighted-Average Grant-Date Fair Value	$ 33.31
Restricted share awards vested, Weighted-Average Grant-Date Fair Value	$ 36.61
Restricted share awards forfeited, Weighted-Average Grant-Date Fair Value	$ 34.84
Outstanding, December 31, 2014, Weighted-Average Grant-Date Fair Value	$ 35.96

Restricted Stock Unit Activity (Detail) (Restricted Stock Units (RSUs), USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, December 31, 2013, Shares	980,000
Restricted Stock Units granted, Shares	86,000
Restricted Stock Units released, Shares	(47,000)
Restricted Stock Units forfeited, Shares	(243,000)
Outstanding, December 31, 2014, Shares	776,000
Outstanding, December 31, 2013, Weighted-Average Grant-Date Fair Value	$ 37.54
Granted, Weighted-Average Grant-Date Fair Value	$ 30.71
Restricted Stock Units released, Weighted-Average Grant-Date Fair Value	$ 37.78
Restricted Stock Units forfeited, Weighted-Average Grant-Date Fair Value	$ 36.75
Outstanding, December 31, 2014, Weighted-Average Grant-Date Fair Value	$ 37.00
Restricted Stock Units outstanding, December 31, 2014, Intrinsic Value	$ 29,965

Acquisitions - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended
Acquisitions - Additional Information (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition [Line Items]
Initial consideration	$ 8,300,000	$ 51,000,000	$ 41,600,000
Number of acquisitions completed	1	6	3
Purchase price allocation, identifiable intangible assets	1,600,000	17,200,000	5,800,000
Goodwill	1,211,689,000	1,218,733,000	1,260,035,000
Contingent consideration			4,500,000
Consideration transferred in cash and stock			37,200,000
2014 Acquisitions
Business Acquisition [Line Items]
Goodwill	7,200,000
2013 Acquisitions
Business Acquisition [Line Items]
Goodwill		38,900,000
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Purchase price allocation, identifiable intangible assets		9,500,000
Goodwill		10,100,000
Contingent consideration		4,700,000
Purchase price allocation, deferred tax liability		1,200,000
2012 Acquisitions
Business Acquisition [Line Items]
Goodwill			$ 28,400,000

Concentrations Of Risk - Additional Information (Detail) (Geographic Concentration Risk, Revenues, Non U.S)	12 Months Ended
	Dec. 31, 2014
Geographic Concentration Risk \| Revenues \| Non U.S
Concentration Risk [Line Items]
Concentration risk, percentage of revenues	28.00%

Balance Sheet Details (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Balance Sheet Details [Line Items]
Prepaid expenses	$ 29,566	$ 30,906
Other current assets	7,993	18,540
Income tax receivable	23,293	12,354
Prepaid expenses and other current assets	60,852	61,800
Accounts payable	9,119	14,467
Accrued expenses	53,298	53,164
Accrued contingent consideration	896	21,034
Accrued interest payable	9,304	9,479
Accrued taxes payable	12,191	9,323
Other current liabilities	14,686	19,419
Accounts payable, accrued expenses and other, Total	$ 99,494	$ 126,886

Financial Instruments - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets Sold under Agreements to Repurchase [Line Items]
Gain/Loss on remeasurement of contingent consideration	$ 2.7	$ 13.6	$ 5.2
Accretion expense	$ 1.0	$ 2.7	$ 2.2
6 3/4 % Senior Notes Due 2020
Assets Sold under Agreements to Repurchase [Line Items]
Interest percentage	6.75%	6.75%
Debt maturity period	2020	2020
6.0% Senior Notes Due 2022
Assets Sold under Agreements to Repurchase [Line Items]
Interest percentage	6.00%	6.00%
Debt maturity period	2022	2022

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

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

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

$ 6,338

^[1]

$ 13,329

^[1]

Long-term debt, including current portion, Carrying Amount

711,000

717,000

Total, Carrying Amount

717,338

730,329

6,338

^[1]

13,329

^[1]

16,426

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

735,000

752,750

Total, Estimated Fair Value

$ 741,338

$ 766,079

[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, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Business Acquisition, Contingent Consideration [Line Items]

Beginning balance

$ 13,329

^[1]

$ 16,426

$ 13,329

^[1]

$ 16,426

Acquisition

(4,495)

^[2]

8,993

^[2]

Accretion of acquisition-related contingent consideration

1,047

^[3]

2,686

^[3]

Remeasurement of acquisition-related contingent

(2,722)

^[3]

(13,555)

^[3]

Payments

(813)

(401)

Change in amount of contingent consideration

(257)

1,843

4,778

(630)

7,452

(731)

1,676

10,869

3,064

Ending balance

6,338

^[1]

13,329

^[1]

6,338

^[1]

13,329

^[1]

16,426

Foreign Currency Translation

Business Acquisition, Contingent Consideration [Line Items]

Change in amount of contingent consideration

$ (8)

$ (820)

[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]	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, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Leasehold improvements	$ 78,129	$ 65,742
Construction in progress	7,305	18,477
Furniture and equipment	35,952	36,394
Computer equipment and software	100,484	97,390
Property, Plant and Equipment, Gross, Total	221,870	218,003
Accumulated depreciation and amortization	(139,707)	(138,996)
Property and equipment, net	$ 82,163	$ 79,007

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, 2014

Dec. 31, 2013

Dec. 31, 2012

Goodwill [Line Items]

Beginning Balance

$ 1,218,733

$ 1,260,035

Acquisitions

6,926

^[1]

35,598

^[1]

Contingent consideration

14,967

^[2]

Foreign currency translation adjustment and other

(13,970)

(8,115)

Goodwill impairment

(83,752)

(110,387)

Goodwill

1,405,828

1,412,872

1,370,422

Accumulated goodwill impairment

(194,139)

(110,387)

Ending Balance

1,211,689

1,218,733

1,260,035

Corporate Finance / Restructuring

Goodwill [Line Items]

Beginning Balance

449,710

469,050

Acquisitions

18,713

^[1]

Contingent consideration

437

^[2]

Foreign currency translation adjustment and other

(3,644)

(7,019)

Intersegment transfers in/(out)

(31,471)

Goodwill

446,066

449,710

469,050

Ending Balance

446,066

449,710

Forensic and Litigation Consulting

Goodwill [Line Items]

Beginning Balance

241,651

198,957

Acquisitions

(224)

^[1]

10,979

^[1]

Foreign currency translation adjustment and other

(3,254)

244

Intersegment transfers in/(out)

31,471

Goodwill

238,173

241,651

198,957

Ending Balance

238,173

241,651

Economic Consulting

Goodwill [Line Items]

Beginning Balance

263,474

247,718

Acquisitions

7,150

^[1]

945

^[1]

Contingent consideration

14,530

^[2]

Foreign currency translation adjustment and other

(727)

281

Goodwill

269,897

263,474

247,718

Ending Balance

269,897

263,474

Technology

Goodwill [Line Items]

Beginning Balance

118,073

118,035

Foreign currency translation adjustment and other

(106)

Goodwill

117,967

118,073

118,035

Ending Balance

117,967

118,073

Strategic Communications

Goodwill [Line Items]

Beginning Balance

145,825

226,275

Acquisitions

4,961

^[1]

Foreign currency translation adjustment and other

(6,239)

(1,659)

Goodwill impairment

(83,752)

(110,400)

Goodwill

333,725

339,964

336,662

Accumulated goodwill impairment

(194,139)

(110,387)

Ending Balance

$ 139,586

$ 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.

Goodwill and Other Intangible Assets - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 83,752,000		$ 83,752,000	$ 110,387,000
Finite lived intangible assets, amortization expense		15,521,000	22,954,000	22,586,000
Estimated amortization expense for the year 2015		11,900,000
Estimated amortization expense for the year 2016		10,700,000
Estimated amortization expense for the year 2017		9,900,000
Estimated amortization expense for the year 2018		8,300,000
Estimated amortization expense for the year 2019		7,600,000
Estimated amortization expense after the year 2019		23,000,000
Strategic Communications
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment			$ 83,752,000	$ 110,400,000

Intangible Assets by Major Class (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Goodwill And Intangible Assets [Line Items]
Intangible assets, Gross Carrying Amount	$ 155,431	$ 214,166
Finite lived intangible assets, Gross Carrying Amount	149,831	208,566
Intangible assets, Accumulated Amortization	78,397	117,018
Customer Relationships
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Gross Carrying Amount	136,692	157,064
Intangible assets, Accumulated Amortization	69,472	73,977
Non-Competition Agreements
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Gross Carrying Amount	9,167	10,922
Intangible assets, Accumulated Amortization	8,275	9,051
Software
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Gross Carrying Amount	3,594	40,095
Intangible assets, Accumulated Amortization	613	33,625
Tradenames
Goodwill And 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	378	485
Intangible assets, Accumulated Amortization	$ 37	$ 365
Minimum
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	1 year
Minimum \| Customer Relationships
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	1 year
Minimum \| Non-Competition Agreements
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	1 year
Minimum \| Software
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	3 years
Minimum \| Tradenames
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	1 year
Maximum
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	15 years
Maximum \| Customer Relationships
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	15 years
Maximum \| Non-Competition Agreements
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	10 years
Maximum \| Software
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	10 years
Maximum \| Tradenames
Goodwill And Intangible Assets [Line Items]
Finite lived intangible assets, Useful Life in Years	2 years

Summary of Changes in Carrying Amount of Notes Receivable From Employees (Detail) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Accounts, Notes, Loans and Financing Receivable [Line Items]

Notes Receivable From Employees, outstanding

$ 141,391

$ 134,817

Notes granted

52,698

47,032

Repayments

(8,180)

(4,907)

Amortization Expense

(32,070)

(35,064)

^[1]

CTA and other

(4,482)

(487)

Total Notes receivable From Employees

149,357

141,391

Less current portion

(27,208)

(33,093)

Notes Receivable from Employees, net of current portion

122,149

108,298

Total Notes receivable From Employees

$ 149,357

$ 141,391

[1]	Includes the accelerated recognition of amortization expense of $2.3 million in 2013 which is recorded in "Special Charges" on the Consolidated Statements of Comprehensive Income (Loss)

- Definition

An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

+ References+ Details

Components of Debt Obligations (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Notes payable to former shareholders of acquired businesses	$ 11,000	$ 17,000
Other		14
Total debt	711,000	717,014
Less current portion	11,000	6,014
Long-term debt, net of current portion	700,000	711,000
Total debt	711,000	717,014
6 3/4 % Senior Notes Due 2020
Debt Instrument [Line Items]
Senior notes	400,000	400,000
6.0% Senior Notes Due 2022
Debt Instrument [Line Items]
Senior notes	$ 300,000	$ 300,000

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References+ Details

Long-Term Debt and Capital Lease Obligations - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended		12 Months Ended				12 Months Ended
	Dec. 31, 2012 Y	Dec. 31, 2014	Dec. 31, 2014 FS Asia Advisory Limited	Dec. 31, 2010 FS Asia Advisory Limited	Dec. 31, 2012 New Revolving Senior Bank Credit Facility	Dec. 31, 2012 Former Credit Facility	Dec. 31, 2014 6.0% Senior Notes Due 2022	Dec. 31, 2013 6.0% Senior Notes Due 2022	Dec. 31, 2014 6.0% Senior Notes Due 2022 Minimum D	Dec. 31, 2014 6.0% Senior Notes Due 2022 Maximum D	Dec. 31, 2014 6 3/4 % Senior Notes Due 2020	Dec. 31, 2013 6 3/4 % Senior Notes Due 2020	Dec. 31, 2014 6 3/4 % Senior Notes Due 2020 Minimum D	Dec. 31, 2014 6 3/4 % Senior Notes Due 2020 Maximum D	Dec. 31, 2014 Letter of Credit	Dec. 31, 2013 Letter of Credit	Dec. 31, 2014 Unsecured Notes FS Asia Advisory Limited
Debt Instrument [Line Items]
Interest percentage							6.00%	6.00%			6.75%	6.75%					8.00%
Debt maturity period							2022	2022			2020	2020
Senior notes, redemption date							Nov. 15, 2017
Number of days prior notice required for redemption of notes									30	60			30	60
Debt issue costs							$ 7.6				$ 9.8
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				35.0
Repayments of Notes payable			24.0
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, 2014
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%

Commitments and Contingencies - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies [Line Items]
Rental expense	$ 57.8	$ 60.7	$ 57.0
Rental income from subleases in 2015	1.9
Rental income from subleases in 2016	1.9
Rental income from subleases in 2017	1.5
Rental income from subleases in 2018	1.2
Rental income from subleases in 2019	1.2
Rental income from subleases beyond five years	$ 3.4

Future Minimum Payments for all Operating Lease Obligations (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014
Operating Leased Assets [Line Items]
2015	$ 39,715
2016	40,762
2017	43,424
2018	35,929
2019	32,913
Thereafter	111,123
Total	$ 303,866

Components of Deferred Tax Assets and Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets, Allowance for doubtful accounts	$ 14,088	$ 11,126
Deferred tax assets, Accrued vacation and bonus	22,021	18,662
Deferred tax assets, Deferred rent	15,036	16,119
Deferred tax assets, Share-based compensation	18,617	21,843
Deferred tax assets, Notes receivable from employees	23,158	26,036
Deferred tax assets, State net operating loss carryforward & credits	3,558	2,454
Deferred tax assets, Foreign net operating loss carryforward	8,040	6,024
Deferred tax assets, Foreign tax credits	2,929	2,169
Deferred tax assets, Future foreign tax credit asset	5,259	6,861
Deferred compensation	4,669	12,463
Deferred tax assets, Other-net	9,583	9,090
Total deferred tax assets	126,958	132,847
Deferred tax liabilities, Revenue recognition	(9,402)	(16,474)
Deferred tax liabilities, Property, equipment and capitalized software	(4,142)	(6,523)
Deferred tax liabilities, Goodwill and other intangible asset amortization	(233,572)	(210,656)
Total deferred tax liabilities	(247,116)	(233,653)
Valuation allowance	(14,442)	(10,201)
Net deferred tax assets (liabilities)	$ (134,600)	$ (111,007)

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Income Tax [Line Items]
Undistributed non-U.S. subsidiary earnings	$ 31,200,000
Undistributed earnings subject to U.S. federal income tax	10,900,000
Valuation allowance	14,442,000	10,201,000
Deferred tax liability not recognized related to tax basis difference in investment in foreign subsidiaries	1,500,000
Liability for uncertain tax positions	2,800,000	2,900,000
Reversal of liability for uncertain tax positions	(1,200,000)
Unrecognized tax benefits	$ 1,700,000
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, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Schedule of Components of Income Before Income Tax Expense (Benefit) [Line Items]
Domestic									$ 60,315	$ 32,498	$ 40,275
Foreign									41,096	(687)	(37,161)
Income (loss) before income tax provision	$ 10,623	$ 34,851	$ 27,472	$ 28,465	$ (1,280)	$ (47,261)	$ 46,801	$ 33,551	$ 101,411	$ 31,811	$ 3,114

Components of Income Tax Provision From Continuing Operations (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current
Current, Federal									$ 288	$ 16,066	$ 21,172
Current, State									4,681	6,673	6,268
Current, Foreign									14,042	9,599	7,021
Current, Total									19,011	32,338	34,461
Deferred
Deferred, Federal									21,657	(1,094)	7,553
Deferred, State									2,309	(1,054)	(719)
Deferred, Foreign									(373)	12,215	(1,195)
Deferred, Total									23,593	10,067	5,639
Income tax provision	$ 9,702	$ 12,329	$ 10,225	$ 10,348	$ 5,859	$ 3,360	$ 23,315	$ 9,871	$ 42,604	$ 42,405	$ 40,100

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, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of Provision of Income Taxes [Line Items]
Income tax expense at federal statutory rate									$ 35,494	$ 11,134	$ 1,090
State income taxes, net of federal benefit									3,494	3,270	3,607
Benefit from lower foreign tax rates									(4,154)	(5,214)	(5,357)
Non-deductible goodwill impairment										29,313	38,635
Valuation allowance on foreign tax credits & net operating loss carryforward									4,604	8,206
Other expenses not deductible for tax purposes									2,962	2,872	3,682
Changes in non-taxable contingent consideration										(2,777)	(1,151)
Other adjustments, net									204	(4,399)	(406)
Income tax provision	$ 9,702	$ 12,329	$ 10,225	$ 10,348	$ 5,859	$ 3,360	$ 23,315	$ 9,871	$ 42,604	$ 42,405	$ 40,100

Stockholders' Equity - Additional Information (Detail) (USD $)	12 Months Ended			1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jan. 31, 2014 Stock Repurchase Plan	Dec. 31, 2014 Stock Repurchase Plan	Dec. 31, 2013 Stock Repurchase Plan	Jun. 06, 2012 Stock Repurchase Plan
Stockholders Equity [Line Items]
Board of Directors authorized stock repurchase program							$ 250,000,000
Number of shares that have been repurchased and retired during the period					0	1,956,900
Average price per share						$ 36.35
Value of shares that have been repurchased and retired during the period		71,130,000	50,032,000			71,100,000
Stock repurchase program, period					2 years
Payment for share repurchase	4,367,000	66,763,000	50,032,000	4,400,000		66,700,000
Accrued liability related to repurchase of share					$ 0	$ 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, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Revenues	$ 425,158	$ 451,178	$ 454,324	$ 425,552	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 1,756,212	$ 1,652,432	$ 1,576,871
Adjusted Segment EBITDA									291,375	313,260	316,165
Corporate Finance / Restructuring
Segment Reporting Information [Line Items]
Revenues									391,115	382,526	394,719
Adjusted Segment EBITDA									55,492	67,183	95,916
Forensic and Litigation Consulting
Segment Reporting Information [Line Items]
Revenues									483,380	433,632	407,586
Adjusted Segment EBITDA									90,468	74,481	60,566
Economic Consulting
Segment Reporting Information [Line Items]
Revenues									451,040	447,366	391,622
Adjusted Segment EBITDA									59,282	92,204	77,461
Technology
Segment Reporting Information [Line Items]
Revenues									241,310	202,663	195,194
Adjusted Segment EBITDA									63,545	60,655	57,203
Strategic Communications
Segment Reporting Information [Line Items]
Revenues									189,367	186,245	187,750
Adjusted Segment EBITDA									$ 22,588	$ 18,737	$ 25,019

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, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Total Adjusted Segment EBITDA									$ 291,375	$ 313,260	$ 316,165
Segment depreciation expense									(30,267)	(28,203)	(25,058)
Amortization of intangible assets									(15,521)	(22,954)	(22,407)
Special charges									(16,339)	(38,414)	(29,557)
Goodwill impairment charge						(83,752)				(83,752)	(110,387)
Unallocated corporate expenses, excluding special charges									(84,545)	(72,053)	(74,947)
Interest income and other									4,670	1,748	5,659
Interest expense	(12,488)	(12,634)	(12,908)	(12,655)	(12,776)	(12,814)	(13,071)	(12,715)	(50,685)	(51,376)	(56,731)
Loss on early extinguishment of debt											(4,850)
Remeasurement of acquisition-related contingent consideration									2,723	13,555	5,227
Income (loss) before income tax provision	$ 10,623	$ 34,851	$ 27,472	$ 28,465	$ (1,280)	$ (47,261)	$ 46,801	$ 33,551	$ 101,411	$ 31,811	$ 3,114

Assets By Segments (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Total assets	$ 2,430,527	$ 2,364,947
Operating Segments
Segment Reporting Information [Line Items]
Total assets	2,058,144	2,077,922
Operating Segments \| Corporate Finance / Restructuring
Segment Reporting Information [Line Items]
Total assets	668,631	669,027
Operating Segments \| Forensic and Litigation Consulting
Segment Reporting Information [Line Items]
Total assets	430,759	444,850
Operating Segments \| Economic Consulting
Segment Reporting Information [Line Items]
Total assets	493,694	487,549
Operating Segments \| Technology
Segment Reporting Information [Line Items]
Total assets	214,866	208,612
Operating Segments \| Strategic Communications
Segment Reporting Information [Line Items]
Total assets	250,194	267,884
Unallocated Corporate Assets
Segment Reporting Information [Line Items]
Total assets	$ 372,383	$ 287,025

Revenues Based on Location of Legal Entity (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Revenues	$ 425,158	$ 451,178	$ 454,324	$ 425,552	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 1,756,212	$ 1,652,432	$ 1,576,871
UNITED STATES
Segment Reporting Information [Line Items]
Revenues									1,256,046	1,208,978	1,171,805
UNITED KINGDOM
Segment Reporting Information [Line Items]
Revenues									232,281	194,614	179,643
All Other Foreign Countries
Segment Reporting Information [Line Items]
Revenues									$ 267,885	$ 248,840	$ 225,423

Information on Long-Lived Assets and Net Assets (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Property and equipment, net of accumulated depreciation	$ 82,163	$ 79,007
UNITED STATES
Segment Reporting Information [Line Items]
Property and equipment, net of accumulated depreciation	50,914	50,351
Net assets	594,960	504,963
UNITED KINGDOM
Segment Reporting Information [Line Items]
Property and equipment, net of accumulated depreciation	21,971	16,931
Net assets	226,019	220,951
All Other Foreign Countries
Segment Reporting Information [Line Items]
Property and equipment, net of accumulated depreciation	9,278	11,725
Net assets	$ 281,767	$ 316,345

Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information Condensed Consolidating Balance Sheet Information (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets
Cash and cash equivalents	$ 283,680	$ 205,833	$ 156,785	$ 264,423
Accounts receivable, net	485,101	476,445
Other current assets	115,392	121,583
Total current assets	884,173	803,861
Property and equipment, net	82,163	79,007
Goodwill	1,211,689	1,218,733	1,260,035
Other intangible assets, net	77,034	97,148
Other assets	175,468	166,198
Total assets	2,430,527	2,364,947
Liabilities
Other current liabilities	367,092	384,330
Total current liabilities	367,092	384,330
Long-term debt, net	700,000	711,000
Other liabilities	260,689	227,358
Total liabilities	1,327,781	1,322,688
Stockholders' equity	1,102,746	1,042,259	1,068,232	1,106,202
Total liabilities and stockholders' equity	2,430,527	2,364,947
FTI Consulting, Inc.
Assets
Cash and cash equivalents	171,090	111,943	66,663	161,180
Accounts receivable, net	153,495	154,357
Other current assets	74,455	68,292
Total current assets	399,040	334,592
Property and equipment, net	33,864	31,304
Goodwill	559,318	559,820
Other intangible assets, net	29,807	33,746
Investments in subsidiaries	1,915,869	1,772,130
Other assets	61,025	75,561
Total assets	2,998,923	2,807,153
Liabilities
Intercompany payables	832,253	709,628
Other current liabilities	148,299	154,049
Total current liabilities	980,552	863,677
Long-term debt, net	700,000	700,000
Other liabilities	215,625	201,217
Total liabilities	1,896,177	1,764,894
Stockholders' equity	1,102,746	1,042,259
Total liabilities and stockholders' equity	2,998,923	2,807,153
Guarantor Subsidiaries
Assets
Cash and cash equivalents	159	494	610	197
Accounts receivable, net	162,032	162,505
Intercompany receivables	875,000	820,158
Other current assets	22,994	20,932
Total current assets	1,060,185	1,004,089
Property and equipment, net	17,050	19,047
Goodwill	416,053	408,903
Other intangible assets, net	18,432	19,534
Investments in subsidiaries	484,162	498,001
Other assets	78,388	56,949
Total assets	2,074,270	2,006,523
Liabilities
Intercompany payables	14,197	74,813
Other current liabilities	113,450	114,883
Total current liabilities	127,647	189,696
Long-term debt, net		11,000
Other liabilities	14,955	15,009
Total liabilities	142,602	215,705
Stockholders' equity	1,931,668	1,790,818
Total liabilities and stockholders' equity	2,074,270	2,006,523
Non-Guarantor Subsidiaries
Assets
Cash and cash equivalents	112,431	93,396	89,512	103,046
Accounts receivable, net	169,574	159,583
Intercompany receivables	12,195	18,881
Other current assets	17,943	32,359
Total current assets	312,143	304,219
Property and equipment, net	31,249	28,656
Goodwill	236,318	250,010
Other intangible assets, net	53,357	72,221
Other assets	36,055	33,688
Total assets	669,122	688,794
Liabilities
Intercompany payables	40,745	54,598
Other current liabilities	105,343	115,398
Total current liabilities	146,088	169,996
Other liabilities	30,109	11,132
Total liabilities	176,197	181,128
Stockholders' equity	492,925	507,666
Total liabilities and stockholders' equity	669,122	688,794
Eliminations
Assets
Intercompany receivables	(887,195)	(839,039)
Total current assets	(887,195)	(839,039)
Other intangible assets, net	(24,562)	(28,353)
Investments in subsidiaries	(2,400,031)	(2,270,131)
Total assets	(3,311,788)	(3,137,523)
Liabilities
Intercompany payables	(887,195)	(839,039)
Total current liabilities	(887,195)	(839,039)
Total liabilities	(887,195)	(839,039)
Stockholders' equity	(2,424,593)	(2,298,484)
Total liabilities and stockholders' equity	$ (3,311,788)	$ (3,137,523)

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, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues	$ 425,158	$ 451,178	$ 454,324	$ 425,552	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 1,756,212	$ 1,652,432	$ 1,576,871
Operating expenses
Direct cost of revenues	281,689	293,244	295,549	274,275	268,901	255,152	259,528	258,480	1,144,757	1,042,061	980,532
Selling, general and administrative expenses	115,965	102,461	107,032	108,387	107,196	94,513	96,325	96,647	433,845	394,681	378,016
Special charges	1,628	5,347	9,364		27,568	10,419		427	16,339	38,414	29,557
Acquisition-related contingent consideration	(85)	257	(5)	(1,843)	(4,778)	630	(7,452)	731	(1,676)	(10,869)	(3,064)
Amortization of other intangible assets	4,055	3,398	3,452	4,616	5,661	5,776	5,953	5,564	15,521	22,954	22,407
Goodwill impairment charge						83,752				83,752	110,387
Costs and Expenses	403,252	404,707	415,392	385,435	404,548	450,242	354,354	361,849	1,608,786	1,570,993	1,517,835
Operating income (loss)	21,906	46,471	38,932	40,117	11,450	(35,599)	60,259	45,329	147,426	81,439	59,036
Other (expense) income									(46,015)	(49,628)	(55,922)
Income (loss) before income tax provision	10,623	34,851	27,472	28,465	(1,280)	(47,261)	46,801	33,551	101,411	31,811	3,114
Income tax (benefit) provision	9,702	12,329	10,225	10,348	5,859	3,360	23,315	9,871	42,604	42,405	40,100
Net income (loss)	921	22,522	17,247	18,117	(7,139)	(50,621)	23,486	23,680	58,807	(10,594)	(36,986)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax expense of $0									(29,179)	(9,720)	15,023
Other comprehensive income (loss), net of tax:									(29,179)	(9,720)	15,023
Comprehensive (loss) income									29,628	(20,314)	(21,963)
FTI Consulting, Inc.
Revenues									617,843	593,644	602,917
Operating expenses
Direct cost of revenues									401,451	382,066	389,619
Selling, general and administrative expenses									181,529	166,014	160,919
Special charges									15,227	34,338	19,026
Acquisition-related contingent consideration									(469)	416	91
Amortization of other intangible assets									4,235	4,504	5,611
Costs and Expenses									601,973	587,338	575,266
Operating income (loss)									15,870	6,306	27,651
Other (expense) income									(51,511)	(61,461)	(65,698)
Income (loss) before income tax provision									(35,641)	(55,155)	(38,047)
Income tax (benefit) provision									(14,981)	(24,654)	(1,698)
Equity in net earnings of subsidiaries									79,467	19,907	(637)
Net income (loss)									58,807	(10,594)	(36,986)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax expense of $0										(60)	(654)
Other comprehensive income (loss), net of tax:										(60)	(654)
Comprehensive (loss) income									58,807	(10,654)	(37,640)
Guarantor Subsidiaries
Revenues									1,002,571	985,398	949,545
Operating expenses
Direct cost of revenues									778,648	745,227	713,305
Selling, general and administrative expenses									121,085	110,485	112,697
Special charges									30	112	4,738
Acquisition-related contingent consideration									(358)	653
Amortization of other intangible assets									2,702	10,211	9,927
Goodwill impairment charge										30,321	37,987
Costs and Expenses									902,107	897,009	878,654
Operating income (loss)									100,464	88,389	70,891
Other (expense) income									(7,104)	(5,947)	42,424
Income (loss) before income tax provision									93,360	82,442	113,315
Income tax (benefit) provision									43,915	53,543	47,623
Equity in net earnings of subsidiaries									23,633	(17,744)	(30,438)
Net income (loss)									73,078	11,155	35,254
Other comprehensive income (loss), net of tax:
Comprehensive (loss) income									73,078	11,155	35,254
Non-Guarantor Subsidiaries
Revenues									506,181	453,272	413,739
Operating expenses
Direct cost of revenues									334,015	292,214	261,936
Selling, general and administrative expenses									132,257	120,618	109,402
Special charges									1,082	3,964	5,793
Acquisition-related contingent consideration									(849)	(11,938)	(3,155)
Amortization of other intangible assets									12,375	11,472	10,167
Goodwill impairment charge										53,431	72,400
Costs and Expenses									478,880	469,761	456,543
Operating income (loss)									27,301	(16,489)	(42,804)
Other (expense) income									12,600	17,780	2,237
Income (loss) before income tax provision									39,901	1,291	(40,567)
Income tax (benefit) provision									13,670	13,516	(5,825)
Net income (loss)									26,231	(12,225)	(34,742)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments including tax expense of $0									(29,179)	(9,660)	15,677
Other comprehensive income (loss), net of tax:									(29,179)	(9,660)	15,677
Comprehensive (loss) income									(2,948)	(21,885)	(19,065)
Eliminations
Revenues									(370,383)	(379,882)	(389,330)
Operating expenses
Direct cost of revenues									(369,357)	(377,446)	(384,328)
Selling, general and administrative expenses									(1,026)	(2,436)	(5,002)
Amortization of other intangible assets									(3,791)	(3,233)	(3,298)
Costs and Expenses									(374,174)	(383,115)	(392,628)
Operating income (loss)									3,791	3,233	3,298
Other (expense) income											(34,885)
Income (loss) before income tax provision									3,791	3,233	(31,587)
Equity in net earnings of subsidiaries									(103,100)	(2,163)	31,075
Net income (loss)									(99,309)	1,070	(512)
Other comprehensive income (loss), net of tax:
Comprehensive (loss) income									$ (99,309)	$ 1,070	$ (512)

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, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities
Net cash (used in) provided by operating activities	$ 135,401	$ 193,271	$ 120,188
Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received	(23,467)	(55,498)	(62,893)
Purchases of property and equipment	(39,256)	(42,544)	(27,759)
Other	5,128	(5,049)	246
Net cash used in investing activities	(57,595)	(103,091)	(90,406)
Financing activities
Payments of long-term debt and capital lease obligations	(6,014)	(6,021)	(377,859)
Deposits	13,071
Issuance of debt securities, net			292,608
Purchase and retirement of common stock	(4,367)	(66,763)	(50,032)
Net issuance of common stock under equity compensation plans	4,772	29,392	1,598
Other	(1,132)	263	(4,561)
Net cash provided by (used in) financing activities	6,330	(43,129)	(138,246)
Effects of exchange rate changes on cash and cash equivalents	(6,289)	1,997	826
Net (decrease) increase in cash and cash equivalents	77,847	49,048	(107,638)
Cash and cash equivalents, beginning of period	205,833	156,785	264,423
Cash and cash equivalents, end of period	283,680	205,833	156,785
FTI Consulting, Inc.
Operating activities
Net cash (used in) provided by operating activities	(36,921)	(37,166)	(63,218)
Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received	(14,729)	(12,555)	(41,722)
Purchases of property and equipment	(12,738)	(4,296)	(8,310)
Other	139	45	246
Net cash used in investing activities	(27,328)	(16,806)	(49,786)
Financing activities
Payments of long-term debt and capital lease obligations			(377,810)
Issuance of debt securities, net			292,608
Purchase and retirement of common stock	(4,367)	(66,763)	(50,032)
Net issuance of common stock under equity compensation plans	4,772	29,392	1,598
Other	366	1,515	(2,441)
Intercompany transfers	122,625	135,108	154,564
Net cash provided by (used in) financing activities	123,396	99,252	18,487
Net (decrease) increase in cash and cash equivalents	59,147	45,280	(94,517)
Cash and cash equivalents, beginning of period	111,943	66,663	161,180
Cash and cash equivalents, end of period	171,090	111,943	66,663
Guarantor Subsidiaries
Operating activities
Net cash (used in) provided by operating activities	142,540	178,234	172,578
Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received	(7,783)	(7,157)
Purchases of property and equipment	(13,080)	(17,507)	(15,689)
Net cash used in investing activities	(20,863)	(24,664)	(15,689)
Financing activities
Payments of long-term debt and capital lease obligations	(6,000)	(6,000)	(49)
Other	(555)
Intercompany transfers	(115,457)	(147,686)	(156,427)
Net cash provided by (used in) financing activities	(122,012)	(153,686)	(156,476)
Net (decrease) increase in cash and cash equivalents	(335)	(116)	413
Cash and cash equivalents, beginning of period	494	610	197
Cash and cash equivalents, end of period	159	494	610
Non-Guarantor Subsidiaries
Operating activities
Net cash (used in) provided by operating activities	29,782	52,203	10,828
Investing activities
Payments for acquisition of businesses, including contingent payments, net of cash received	(955)	(35,786)	(21,171)
Purchases of property and equipment	(13,438)	(20,741)	(3,760)
Other	4,989	(5,094)
Net cash used in investing activities	(9,404)	(61,621)	(24,931)
Financing activities
Payments of long-term debt and capital lease obligations	(14)	(21)
Deposits	13,071
Other	(943)	(1,252)	(2,120)
Intercompany transfers	(7,168)	12,578	1,863
Net cash provided by (used in) financing activities	4,946	11,305	(257)
Effects of exchange rate changes on cash and cash equivalents	(6,289)	1,997	826
Net (decrease) increase in cash and cash equivalents	19,035	3,884	(13,534)
Cash and cash equivalents, beginning of period	93,396	89,512	103,046
Cash and cash equivalents, end of period	$ 112,431	$ 93,396	$ 89,512

Schedule of Quarterly Financial Data (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Data [Line Items]
Revenues	$ 425,158	$ 451,178	$ 454,324	$ 425,552	$ 415,998	$ 414,643	$ 414,613	$ 407,178	$ 1,756,212	$ 1,652,432	$ 1,576,871
Direct cost of revenues	281,689	293,244	295,549	274,275	268,901	255,152	259,528	258,480	1,144,757	1,042,061	980,532
Selling, general and administrative expenses	115,965	102,461	107,032	108,387	107,196	94,513	96,325	96,647	433,845	394,681	378,016
Special charges	1,628	5,347	9,364		27,568	10,419		427	16,339	38,414	29,557
Acquisition-related contingent consideration	(85)	257	(5)	(1,843)	(4,778)	630	(7,452)	731	(1,676)	(10,869)	(3,064)
Amortization of other intangible assets	4,055	3,398	3,452	4,616	5,661	5,776	5,953	5,564	15,521	22,954	22,407
Goodwill impairment charge						83,752				83,752	110,387
Costs and Expenses	403,252	404,707	415,392	385,435	404,548	450,242	354,354	361,849	1,608,786	1,570,993	1,517,835
Operating income (loss)	21,906	46,471	38,932	40,117	11,450	(35,599)	60,259	45,329	147,426	81,439	59,036
Interest income and other	1,205	1,014	1,448	1,003	46	1,152	(387)	937	4,670	1,748	5,659
Interest expense	(12,488)	(12,634)	(12,908)	(12,655)	(12,776)	(12,814)	(13,071)	(12,715)	(50,685)	(51,376)	(56,731)
Income (loss) before income tax provision	10,623	34,851	27,472	28,465	(1,280)	(47,261)	46,801	33,551	101,411	31,811	3,114
Income tax provision	9,702	12,329	10,225	10,348	5,859	3,360	23,315	9,871	42,604	42,405	40,100
Net income (loss)	$ 921	$ 22,522	$ 17,247	$ 18,117	$ (7,139)	$ (50,621)	$ 23,486	$ 23,680	$ 58,807	$ (10,594)	$ (36,986)
Earnings (loss) per common share - basic	$ 0.02	$ 0.57	$ 0.43	$ 0.46	$ (0.18)	$ (1.29)	$ 0.60	$ 0.60	$ 1.48	$ (0.27)	$ (0.92)
Earnings (loss) per common share - diluted	$ 0.02	$ 0.55	$ 0.42	$ 0.45	$ (0.18)	$ (1.29)	$ 0.58	$ 0.58	$ 1.44	$ (0.27)	$ (0.92)
Basic	39,991	39,789	39,681	39,438	39,115	39,094	39,143	39,403	39,726	39,188	40,316
Diluted	41,090	40,819	40,750	40,457	39,115	39,094	40,293	40,620	40,729	39,188	40,316

Components of Valuation and Qualifying Accounts (Detail) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Allowance For Doubtful Accounts And Unbilled Services

Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at Beginning of period

$ 109,273

$ 94,048

$ 80,096

Charged to Expense

18,252

13,335

14,179

Charged to Other Accounts

35,423

^[1]

20,463

^[1]

13,054

^[1]

Deductions

18,123

^[2]

18,573

^[2]

13,281

^[2]

Balance at End of Period

144,825

109,273

94,048

Valuation Allowance of Deferred Tax Assets

Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at Beginning of period

10,201

1,939

886

Charged to Expense

4,241

8,262

1,053

Balance at End of Period

$ 14,442

$ 10,201

$ 1,939

[1]	Includes estimated provision for unbilled services recorded as a reduction to revenues (i.e., fee, rate and other adjustments).
[2]	Includes estimated direct write-offs of uncollectible and unrealizable accounts receivable.

Employee Benefit Plans - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Domestic Employees
Employee Benefit Plan [Line Items]
Employer contributions to plan	$ 9.7	$ 9.2	$ 8.8
Foreign Employees
Employee Benefit Plan [Line Items]
Employer contributions to plan	$ 6.0	$ 5.3	$ 6.2

Notes Receivable from Employees - Additional information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 Note	Dec. 31, 2013 Note	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes outstanding	311	340
Amortization of forgivable loan expense	$ 32.1	$ 35.1	$ 32.8

Components of Debt Obligations (Parenthetical) (Detail)	12 Months Ended
Components of Debt Obligations (Parenthetical) (Detail)	Dec. 31, 2014	Dec. 31, 2013
6 3/4 % Senior Notes Due 2020
Debt Instrument [Line Items]
Interest percentage	6.75%	6.75%
Debt maturity period	2020	2020
6.0% Senior Notes Due 2022
Debt Instrument [Line Items]
Interest percentage	6.00%	6.00%
Debt maturity period	2022	2022

Segment Reporting - Additional Information (Detail)	12 Months Ended
Segment Reporting - Additional Information (Detail)	Dec. 31, 2014 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, 2014
Quarterly Financial Information [Line Items]
Guarantors Subsidiary ownership percentage	100.00%