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Segment Reporting | 9 Months Ended
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Sep. 30, 2013
Segment Reporting | 15. Segment Reporting We manage our business in five reportable segments: Corporate Finance/Restructuring, Forensic and Litigation Consulting, Economic Consulting, Technology and Strategic Communications. Our Corporate Finance/Restructuring segment focuses on strategic, operational, financial and capital needs of businesses around the world and provides consulting and advisory services on a wide range of areas, such as restructuring (including bankruptcy), interim management, financings, mergers and acquisitions, post-acquisition integration, valuations, tax issues and performance improvement. Our Forensic and Litigation Consulting segment provides law firms, companies, government clients and other interested parties with dispute advisory, investigations, forensic accounting, business intelligence assessments, data analytics, risk mitigation services as well as interim management and performance improvement services for our health solutions practice clients. Our Economic Consulting segment provides law firms, companies, government entities and other interested parties with analysis of complex economic issues for use in legal, regulatory and international arbitration proceedings, strategic decision making and public policy debates in the U.S. and around the world. Our Technology segment provides electronic discovery and information management consulting, software and services to its clients. It provides products, services and consulting to companies, law firms, courts and government agencies worldwide. Its comprehensive suite of software and services help clients locate, review and produce electronically stored information, including e-mail, computer files, voicemail, instant messaging, and financial and transactional data. Our Strategic Communications segment provides advice and consulting services relating to financial and corporate communications and investor relations, reputation management and brand communications, public affairs, business consulting and digital design and marketing. Effective in the first quarter of 2013, we modified our reportable segments to reflect changes in how we operate our business and the related internal management reporting. The Company’s healthcare and life sciences practices from both our Corporate Finance/Restructuring segment and our Forensic and Litigation Consulting segment have been combined under a single organizational structure. This single integrated practice, our health solutions practice, is now aggregated in its entirety within the Forensic and Litigation Consulting reportable segment. Prior period Corporate Finance/Restructuring and Forensic and Litigation Consulting segment information has been reclassified to conform to the current period presentation. We evaluate the performance of our operating segments based on Adjusted Segment EBITDA. We define Adjusted Segment EBITDA as a segment’s share of consolidated operating income (loss) before depreciation, amortization of intangible assets, special charges and goodwill impairment charges. We define Total Adjusted Segment EBITDA as the total of Adjusted Segment EBITDA for all segments, which excludes unallocated corporate expenses. Although Adjusted Segment EBITDA is not a measure of financial condition or performance determined in accordance with GAAP, we use Adjusted Segment EBITDA to internally evaluate the financial performance of our segments because we believe it is a useful supplemental measure which reflects current core operating performance and provides an indicator of the segment’s ability to generate cash. The table below presents revenues and Adjusted Segment EBITDA for our reportable segments for the three and nine months ended September 30, 2013 and 2012:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate Finance/Restructuring |  | $ | 93,981 |  |  | $ | 93,123 |  |  | $ | 289,775 |  |  | $ | 286,184 |
Forensic and Litigation Consulting |  |  | 113,068 |  |  |  | 100,460 |  |  |  | 318,912 |  |  |  | 310,351 |
Economic Consulting |  |  | 113,069 |  |  |  | 96,375 |  |  |  | 339,277 |  |  |  | 295,882 |
Technology |  |  | 51,201 |  |  |  | 50,286 |  |  |  | 149,101 |  |  |  | 147,643 |
Strategic Communications |  |  | 43,324 |  |  |  | 45,811 |  |  |  | 139,369 |  |  |  | 137,466 |
Revenues |  | $ | 414,643 |  |  | $ | 386,055 |  |  | $ | 1,236,434 |  |  | $ | 1,177,526 |
Adjusted Segment EBITDA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate Finance/Restructuring |  | $ | 19,402 |  |  | $ | 21,951 |  |  | $ | 62,610 |  |  | $ | 73,419 |
Forensic and Litigation Consulting |  |  | 25,362 |  |  |  | 16,289 |  |  |  | 58,866 |  |  |  | 50,500 |
Economic Consulting |  |  | 23,225 |  |  |  | 19,087 |  |  |  | 70,222 |  |  |  | 56,002 |
Technology |  |  | 15,381 |  |  |  | 15,675 |  |  |  | 45,985 |  |  |  | 41,739 |
Strategic Communications |  |  | 4,036 |  |  |  | 6,778 |  |  |  | 12,809 |  |  |  | 16,277 |
Total Adjusted Segment EBITDA(1) |  | $ | 87,406 |  |  | $ | 79,780 |  |  | $ | 250,492 |  |  | $ | 237,937 |
(1) | Total Adjusted Segment EBITDA is the total of Adjusted Segment EBITDA for all segments.
The table below reconciles Total Adjusted Segment EBITDA to income before income tax provision:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Total Adjusted Segment EBITDA(1) |  | $ | 87,406 |  |  | $ | 79,780 |  |  | $ | 250,492 |  |  | $ | 237,937 |
Segment depreciation expense |  |  | (7,112 | ) |  |  | (6,038 | ) |  |  | (20,932 | ) |  |  | (18,646 | )
Amortization of other intangible assets |  |  | (5,776 | ) |  |  | (5,766 | ) |  |  | (17,293 | ) |  |  | (16,773 | )
Special Charges |  |  | (10,419 | ) |  |  | (2,775 | ) |  |  | (10,846 | ) |  |  | (29,557 | )
Goodwill impairment charge |  |  | (83,752 | ) |  |  | — |  |  |  | (83,752 | ) |  |  | — |
Unallocated corporate expenses, excluding special charges |  |  | (15,946 | ) |  |  | (18,613 | ) |  |  | (47,680 | ) |  |  | (58,594 | )
Interest income and other |  |  | 1,152 |  |  |  | 1,584 |  |  |  | 1,702 |  |  |  | 4,503 |
Interest expense |  |  | (12,814 | ) |  |  | (13,208 | ) |  |  | (38,600 | ) |  |  | (43,607 | )
Income (loss) before income tax provision |  | $ | (47,261 | ) |  | $ | 34,964 |  |  | $ | 33,091 |  |  | $ | 75,263 |
(1) | Total Adjusted Segment EBITDA is the total of Adjusted Segment EBITDA for all segments.

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- 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
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