Supplemental Condensed Consolidating Guarantor and Non-Guarantor Financial Information (Tables)

9 Months Ended

Sep. 30, 2016

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Condensed Consolidating Balance Sheet Information

Condensed Consolidating Balance Sheet Information as of September 30, 2016

	FTI		Guarantor		Non-Guarantor
	Consulting, Inc.		Subsidiaries		Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	86,467	$	161	$	138,556	$	—		$	225,184
Accounts receivable, net		180,723		177,972		188,893		—			547,588
Intercompany receivables		—		981,561		29,452		(1,011,013	)		—
Other current assets		44,938		24,953		21,403		—			91,294
Total current assets		312,128		1,184,647		378,304		(1,011,013	)		864,066
Property and equipment, net		28,112		14,358		23,952		—			66,422
Goodwill		558,978		416,053		213,199		—			1,188,230
Other intangible assets, net		22,905		13,932		36,556		(18,900	)		54,493
Investments in subsidiaries		2,060,592		502,698		—		(2,563,290	)		—
Other assets		46,734		72,451		49,222		—			168,407
Total assets	$	3,029,449	$	2,204,139	$	701,233	$	(3,593,203	)	$	2,341,618
Liabilities
Intercompany payables	$	975,871	$	—	$	35,142	$	(1,011,013	)		—
Other current liabilities		141,881		118,292		105,356		—			365,529
Total current liabilities		1,117,752		118,292		140,498		(1,011,013	)		365,529
Long-term debt, net		470,339		—		—		—			470,339
Other liabilities		209,773		15,131		49,261		—			274,165
Total liabilities		1,797,864		133,423		189,759		(1,011,013	)		1,110,033
Stockholders' equity		1,231,585		2,070,716		511,474		(2,582,190	)		1,231,585
Total liabilities and stockholders' equity	$	3,029,449	$	2,204,139	$	701,233	$	(3,593,203	)	$	2,341,618

Condensed Consolidating Balance Sheet Information as of December 31, 2015

	FTI		Guarantor		Non-Guarantor
	Consulting, Inc.		Subsidiaries		Subsidiaries		Eliminations			Consolidated
Assets
Cash and cash equivalents	$	35,211	$	165	$	114,384	$	—		$	149,760
Accounts receivable, net		159,121		169,488		171,175		—			499,784
Intercompany receivables		—		936,452		62,651		(999,103	)		—
Other current assets		44,086		25,627		22,368		—			92,081
Total current assets		238,418		1,131,732		370,578		(999,103	)		741,625
Property and equipment, net		33,699		13,409		27,652		—			74,760
Goodwill		558,978		416,053		223,267		—			1,198,298
Other intangible assets, net		25,863		15,571		43,542		(21,041	)		63,935
Investments in subsidiaries		1,995,409		486,462		—		(2,481,871	)		—
Other assets		40,359		72,981		37,060		—			150,400
Total assets	$	2,892,726	$	2,136,208	$	702,099	$	(3,502,015	)	$	2,229,018
Liabilities
Intercompany payables	$	930,066	$	8,921	$	60,116	$	(999,103	)	$	—
Other current liabilities		135,421		107,188		104,468		—			347,077
Total current liabilities		1,065,487		116,109		164,584		(999,103	)		347,077
Long-term debt, net		494,772		—		—		—			494,772
Other liabilities		184,864		12,562		42,140		—			239,566
Total liabilities		1,745,123		128,671		206,724		(999,103	)		1,081,415
Stockholders' equity		1,147,603		2,007,537		495,375		(2,502,912	)		1,147,603
Total liabilities and stockholders' equity	$	2,892,726	$	2,136,208	$	702,099	$	(3,502,015	)	$	2,229,018

Condensed Consolidating Statement of Comprehensive Income (Loss)

Condensed Consolidating Statement of Comprehensive Income for the Three Months Ended September 30, 2016

	FTI			Guarantor			Non-Guarantor
	Consulting, Inc.			Subsidiaries			Subsidiaries			Eliminations			Consolidated
Revenues	$	159,431		$	153,986		$	126,995		$	(2,370	)	$	438,042
Operating expenses
Direct cost of revenues		107,579			104,109			84,313			(2,299	)		293,702
Selling, general and administrative expenses		47,388			30,704			28,199			(71	)		106,220
Special charges		—			—			—			—			—
Acquisition-related contingent consideration		—			201			—			—			201
Amortization of other intangible assets		986			541			1,823			(505	)		2,845
		155,953			135,555			114,335			(2,875	)		402,968
Operating income		3,478			18,431			12,660			505			35,074
Other (expense) income		(6,913	)		(794	)		4,616			—			(3,091	)
Income (loss) before income tax provision		(3,435	)		17,637			17,276			505			31,983
Income tax provision		(1,402	)		8,194			3,500			—			10,292
Equity in net earnings of subsidiaries		23,724			11,878			—			(35,602	)		—
Net income	$	21,691		$	21,321		$	13,776		$	(35,097	)	$	21,691
Other comprehensive loss, net of tax:
Foreign currency translation adjustments, net of tax expense of $0		—			—			(4,478	)		—			(4,478	)
Total other comprehensive loss, net of tax:		—			—			(4,478	)		—			(4,478	)
Comprehensive income	$	21,691		$	21,321		$	9,298		$	(35,097	)	$	17,213

Condensed Consolidating Statement of Comprehensive Income (Loss) for the Three Months Ended September 30, 2015

	FTI			Guarantor			Non-Guarantor
	Consulting, Inc.			Subsidiaries			Subsidiaries		Eliminations			Consolidated
Revenues	$	166,290		$	168,307		$	124,288	$	(3,415	)	$	455,470
Operating expenses
Direct cost of revenues		106,366			113,660			84,939		(3,356	)		301,609
Selling, general and administrative expenses		45,973			30,449			28,695		(59	)		105,058
Acquisition-related contingent consideration		6			153			—		—			159
Amortization of other intangible assets		986			715			2,085		(886	)		2,900
		153,331			144,977			115,719		(4,301	)		409,726
Operating income		12,959			23,330			8,569		886			45,744
Other (expense) income		(32,412	)		(735	)		3,889		—			(29,258	)
Income (loss) before income tax provision		(19,453	)		22,595			12,458		886			16,486
Income tax provision		(6,663	)		9,481			3,359		—			6,177
Equity in net earnings of subsidiaries		23,099			7,899			—		(30,998	)		—
Net income	$	10,309		$	21,013		$	9,099	$	(30,112	)	$	10,309
Other comprehensive income, net of tax:
Foreign currency translation adjustments, net of tax expense of $0		—			—			—		(17,229	)		(17,229	)
Total other comprehensive income, net of tax:		—			—			—		(17,229	)		(17,229	)
Comprehensive income (loss)	$	10,309		$	21,013		$	9,099	$	(47,341	)	$	(6,920	)

Condensed Consolidating Statement of Comprehensive Income for the Nine Months Ended September 30, 2016

	FTI			Guarantor			Non-Guarantor
	Consulting, Inc.			Subsidiaries			Subsidiaries			Eliminations			Consolidated
Revenues	$	517,703		$	463,152		$	394,618		$	(6,999	)	$	1,368,474
Operating expenses
Direct cost of revenues		337,262			312,921			259,184			(6,835	)		902,532
Selling, general and administrative expenses		138,038			92,490			87,710			(164	)		318,074
Special charges		1,750			4,563			498			—			6,811
Acquisition-related contingent consideration		6			1,535			—			—			1,541
Amortization of other intangible assets		2,958			1,639			5,584			(2,140	)		8,041
		480,014			413,148			352,976			(9,139	)		1,236,999
Operating income		37,689			50,004			41,642			2,140			131,475
Other (expense) income		(18,882	)		(3,063	)		13,004			—			(8,941	)
Income before income tax provision		18,807			46,941			54,646			2,140			122,534
Income tax provision		9,781			21,918			12,416			—			44,115
Equity in net earnings of subsidiaries		69,393			38,867			—			(108,260	)		—
Net income	$	78,419		$	63,890		$	42,230		$	(106,120	)	$	78,419
Other comprehensive loss, net of tax:
Foreign currency translation adjustments, net of tax expense of $0		—			—			(23,645	)		—			(23,645	)
Total other comprehensive loss, net of tax:		—			—			(23,645	)		—			(23,645	)
Comprehensive income	$	78,419		$	63,890		$	18,585		$	(106,120	)	$	54,774

Condensed Consolidating Statement of Comprehensive Income for the Nine Months Ended September 30, 2015

	FTI			Guarantor			Non-Guarantor
	Consulting, Inc.			Subsidiaries			Subsidiaries		Eliminations			Consolidated
Revenues	$	508,324		$	601,877		$	371,624	$	(144,880	)	$	1,336,945
Operating expenses
Direct cost of revenues		317,946			448,433			250,277		(144,548	)		872,108
Selling, general and administrative expenses		137,561			91,288			87,800		(332	)		316,317
Acquisition-related contingent consideration		(1,414	)		269			—		—			(1,145	)
Amortization of other intangible assets		2,958			2,146			6,468		(2,653	)		8,919
		457,051			542,136			344,545		(147,533	)		1,196,199
Operating income		51,273			59,741			27,079		2,653			140,746
Other (expense) income		(57,987	)		(3,798	)		8,499		—			(53,286	)
Income (loss) before income tax provision		(6,714	)		55,943			35,578		2,653			87,460
Income tax provision		24			23,474			8,258		—			31,756
Equity in net earnings of subsidiaries		62,442			24,575			—		(87,017	)		—
Net income	$	55,704		$	57,044		$	27,320	$	(84,364	)	$	55,704
Other comprehensive loss, net of tax:
Foreign currency translation adjustments, net of tax expense of $0		—			—			—		(24,412	)		(24,412	)
Total other comprehensive loss, net of tax:		—			—			—		(24,412	)		(24,412	)
Comprehensive income	$	55,704		$	57,044		$	27,320	$	(108,776	)	$	31,292

Condensed Consolidating Statement of Cash Flows

Condensed Consolidating Statement of Cash Flows for the Nine Months Ended September 30, 2016

	FTI			Guarantor			Non-Guarantor
	Consulting, Inc.			Subsidiaries			Subsidiaries			Consolidated
Operating activities
Net cash provided by operating activities	$	16,670		$	70,744		$	24,161		$	111,575
Investing activities
Payments for acquisition of businesses, net of cash received		—			—			(56	)		(56	)
Purchases of property and equipment		(2,714	)		(16,145	)		(3,996	)		(22,855	)
Other		74			—			—			74
Net cash used in investing activities		(2,640	)		(16,145	)		(4,052	)		(22,837	)
Financing activities
Repayments under revolving line of credit, net		(25,000	)		—			—			(25,000	)
Deposits		—			—			2,806			2,806
Purchase and retirement of common stock		(2,903	)		—			—			(2,903	)
Net issuance of common stock under equity compensation plans		18,394			—			—			18,394
Other		930			(573	)		—			357
Intercompany transfers		45,805			(54,030	)		8,225			—
Net cash provided by (used in) financing activities		37,226			(54,603	)		11,031			(6,346	)
Effects of exchange rate changes on cash and cash equivalents		—			—			(6,968	)		(6,968	)
Net increase (decrease) in cash and cash equivalents		51,256			(4	)		24,172			75,424
Cash and cash equivalents, beginning of year		35,211			165			114,384			149,760
Cash and cash equivalents, end of year	$	86,467		$	161		$	138,556		$	225,184

Condensed Consolidating Statement of Cash Flows for the Nine Months Ended September 30, 2015

	FTI			Guarantor			Non-Guarantor
	Consulting, Inc.			Subsidiaries			Subsidiaries			Consolidated
Operating activities
Net cash provided by operating activities	$	8,976		$	26,113		$	8,214		$	43,303
Investing activities
Payments for acquisition of businesses, net of cash received		—			—			(575	)		(575	)
Purchases of property and equipment		(7,800	)		(12,877	)		(3,997	)		(24,674	)
Other		24			—			70			94
Net cash used in investing activities		(7,776	)		(12,877	)		(4,502	)		(25,155	)
Financing activities
Borrowings under revolving line of credit, net		220,000			—			—			220,000
Payments of long-term debt		(425,671	)		—			—			(425,671	)
Payments of debt financing fees		(3,701	)		—			—			(3,701	)
Net issuance of common stock under equity compensation plans		13,931			—			—			13,931
Deposits		—			—			2,406			2,406
Other		336			(212	)		—			124
Intercompany transfers		40,181			(13,027	)		(27,154	)		—
Net cash used in financing activities		(154,924	)		(13,239	)		(24,748	)		(192,911	)
Effects of exchange rate changes on cash and cash equivalents		—			—			(3,943	)		(3,943	)
Net decrease in cash and cash equivalents		(153,724	)		(3	)		(24,979	)		(178,706	)
Cash and cash equivalents, beginning of year		171,090			159			112,431			283,680
Cash and cash equivalents, end of year	$	17,366		$	156		$	87,452		$	104,974