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Special Charges
9 Months Ended
Sep. 30, 2016
Text Block [Abstract]  
Special Charges

4. Special Charges

There were no special charges recorded during the three months ended September 30, 2016.

During the nine months ended September 30, 2016, we recorded special charges of $6.8 million related to the employee terminations in the health solutions practice of our Forensic and Litigation Consulting segment and employee terminations in our Technology segment.  

Activity related to the liability for special charges recorded prior to 2016 and for the nine months ended September 30, 2016 is as follows:

 

 

 

Employee

 

 

Lease

 

 

 

 

 

 

 

Termination

 

 

Termination

 

 

 

 

 

 

 

Costs

 

 

Costs

 

 

Total

 

Balance at December 31, 2015

 

$

7,768

 

 

$

4,045

 

 

$

11,813

 

Additions (1)

 

 

7,023

 

 

 

 

 

 

7,023

 

Payments

 

 

(6,799

)

 

 

(663

)

 

 

(7,462

)

Foreign currency translation adjustment and other

 

 

(3

)

 

 

148

 

 

 

145

 

Balance at September 30, 2016

 

$

7,989

 

 

$

3,530

 

 

$

11,519

 

 

(1)

Excludes $0.2 million in net non-cash expense reversals.

 

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. Of the $11.5 million liability for special charges, $1.9 million is expected to be paid during the remainder of 2016, $4.1 million is expected to be paid in 2017, $2.6 million is expected to be paid in 2018, $1.2 million is expected to be paid in 2019 and the remaining balance of $1.7 million is expected to be paid between 2020 and 2026.