Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2013

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

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


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

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

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

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

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

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

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


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

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

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

Schedule Of Assets By Segments

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


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

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

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

Revenues

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

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


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

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

Long Lived Assets And Net Assets

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

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


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

- Definition

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.

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