XML 109 R12.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Special Charges | 6 Months Ended
--- | ---
Jun. 30, 2013
Special Charges | 4. Special Charges During the year ended December 31, 2012, we recorded special charges totaling $29.6 million, of which $5.0 million was non-cash. The charges reflect actions we took to realign our workforce to address current business demands and global macro-economic conditions impacting our Forensic and Litigation Consulting, Strategic Communications and Technology segments, to address certain targeted practices within our Corporate Finance/Restructuring and Economic Consulting segments, and to reduce excess real estate capacity. These actions included the termination of 116 employees, the consolidation of leased office space within nine office locations and certain other actions. During the three months ended March 31, 2013, we recorded an adjustment to the special charge recorded in 2012 of approximately $0.4 million, primarily related to the consolidation of office spaces previously vacated. This adjustment reflects changes to sublease terms and associated costs for those locations for which actual subleases have been entered into during the quarter ended March 31, 2013, as well as the impact of updated forecasts of expected sublease income and employee termination costs. The following table details the special charges by segment for the three months ended June 30, 2012 and six months ended June 30, 2013 and 2012. We did not record any special charges in the three months ended June 30, 2013.
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2012 |  |  | 2013 |  |  | 2012 |
Corporate Finance/Restructuring |  | $ | 10,561 |  |  | $ | 68 |  |  | $ | 10,561 |
Forensic and Litigation Consulting |  |  | 7,808 |  |  |  | 173 |  |  |  | 7,808 |
Economic Consulting |  |  | 818 |  |  |  | (4 | ) |  |  | 818 |
Technology |  |  | 2,966 |  |  |  | 14 |  |  |  | 2,966 |
Strategic Communications |  |  | 4,511 |  |  |  | 64 |  |  |  | 4,511 |
|  |  | 26,664 |  |  |  | 315 |  |  |  | 26,664 |
Unallocated Corporate |  |  | 118 |  |  |  | 112 |  |  |  | 118 |
Total |  | $ | 26,782 |  |  | $ | 427 |  |  | $ | 26,782 |
The total cash outflow associated with the special charges is expected to be $24.7 million, of which $13.1 million has been paid as of June 30, 2013. Approximately, $3.2 million is expected to be paid during the remainder of 2013, $2.7 million is expected to be paid in 2014, $1.2 million is expected to be paid in 2015, $0.8 million is expected to be paid in 2016, and the remaining balance of $3.7 million related to lease costs will be paid from 2017 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 liability for these costs for the six months ended June 30, 2013 is as follows:
|  | Employee Termination Costs |  |  | Lease Costs |  |  | Total |
Balance at December 31, 2012 |  | $ | 6,696 |  |  | $ | 8,517 |  |  | $ | 15,213 |
Additions |  |  | (100 | ) |  |  | 527 |  |  |  | 427 |
Payments |  |  | (1,924 | ) |  |  | (1,936 | ) |  |  | (3,860 | )
Foreign currency translation adjustment and other |  |  | (162 | ) |  |  | — |  |  |  | (162 | )
Balance at June 30, 2013 |  | $ | 4,510 |  |  | $ | 7,108 |  |  | $ | 11,618 |

X
- Definition Description of non-recurring activities related to our global branding strategy and other strategic branding decisions, a realignment of our workforce and consolidation of office locations, including related costs and liabilities. + References No definition available. + Details
Name: | fcn_SpecialChargesTextBlock
Namespace Prefix: | fcn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration