XML 57 R45.htm IDEA: XBRL DOCUMENT
v3.22.4

Segment Reporting (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Segment Reporting [Abstract] |
Schedule of 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:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Revenues |  |  |  |  |
Corporate Finance | $ | 1,088,573 |  |  | $ | 938,969 |  |  | $ | 910,184 |
FLC | 638,478 |  |  | 584,835 |  |  | 500,275 |
Economic Consulting | 695,208 |  |  | 697,405 |  |  | 599,088 |
Technology | 319,983 |  |  | 287,366 |  |  | 223,016 |
Strategic Communications | 286,666 |  |  | 267,647 |  |  | 228,712 |
Total revenues | $ | 3,028,908 |  |  | $ | 2,776,222 |  |  | $ | 2,461,275 |
Adjusted Segment EBITDA |  |  |  |  |
Corporate Finance | $ | 212,437 |  |  | $ | 155,482 |  |  | $ | 216,830 |
FLC | 65,945 |  |  | 72,545 |  |  | 33,374 |
Economic Consulting | 103,090 |  |  | 117,186 |  |  | 91,432 |
Technology | 46,698 |  |  | 55,739 |  |  | 43,013 |
Strategic Communications | 50,620 |  |  | 54,313 |  |  | 38,975 |
Total Adjusted Segment EBITDA | $ | 478,790 |  |  | $ | 455,265 |  |  | $ | 423,624 |
Schedule of Reconciliation of Net Income to Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization | The table below reconciles net income to Total Adjusted Segment EBITDA. Unallocated corporate expenses primarily include indirect costs related to centrally managed administrative functions that 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 and strategy functions.
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Net income | $ | 235,514 |  |  | $ | 234,966 |  |  | $ | 210,682 |
Add back: |  |  |  |  |
Income tax provision | 62,235 |  |  | 62,981 |  |  | 51,764 |
Interest income and other | (3,918) |  |  | (6,193) |  |  | 412 |
Interest expense | 10,047 |  |  | 20,294 |  |  | 19,805 |
Unallocated corporate expenses | 124,830 |  |  | 104,457 |  |  | 94,463 |
Segment depreciation expense | 32,876 |  |  | 31,072 |  |  | 29,381 |
Amortization of intangible assets | 9,642 |  |  | 10,818 |  |  | 10,387 |
Segment special charges | 7,564 |  |  | — |  |  | 6,730 |
Remeasurement of acquisition-related contingent consideration | — |  |  | (3,130) |  |  | — |
Total Adjusted Segment EBITDA | $ | 478,790 |  |  | $ | 455,265 |  |  | $ | 423,624 |
Schedule of Assets by Segments | The table below presents assets by reportable segment, reconciled to consolidated amounts. Segment assets primarily include accounts and notes receivable, fixed assets purchased specifically for the segment, goodwill and intangible assets.
| December 31,
| 2022 |  | 2021
Corporate Finance | $ | 1,028,251 |  |  | $ | 927,543 |
FLC | 475,273 |  |  | 445,602 |
Economic Consulting | 540,133 |  |  | 554,978 |
Technology | 211,218 |  |  | 206,376 |
Strategic Communications | 205,464 |  |  | 214,580 |
Total segment assets | 2,460,339 |  |  | 2,349,079 |
Unallocated corporate assets | 781,068 |  |  | 751,830 |
Total assets | $ | 3,241,407 |  |  | $ | 3,100,909 |
Schedule of Revenues Based on Location of Legal Entity Generating the Revenues | The table below details total revenues by country. Revenues have been attributed to locations based on the location of the legal entity generating the revenues.
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
U.S. | $ | 1,922,337 |  |  | $ | 1,708,673 |  |  | $ | 1,544,777 |
U.K. | 419,197 |  |  | 461,354 |  |  | 421,125 |
All other foreign countries (1) | 687,374 |  |  | 606,195 |  |  | 495,373 |
Total revenues | $ | 3,028,908 |  |  | $ | 2,776,222 |  |  | $ | 2,461,275 |
(1) There are no countries included in these amounts that individually represented more than 10 percent of total revenues for the years ended December 31, 2022, 2021 and 2020.
Schedule of Long-Lived Assets Based on Location of Legal Entity Holding the Assets | The table below details information on our long-lived assets, which include property and equipment, net and non-current operating lease assets, by country. Long-lived assets have been attributed to locations based on the location of the legal entity holding the assets.
| December 31,
| 2022 |  | 2021
U.S. | $ | 237,090 |  |  | $ | 240,226 |
U.K. | 41,343 |  |  | 52,208 |
All other foreign countries (1) | 78,797 |  |  | 65,724 |
Total long-lived assets | $ | 357,230 |  |  | $ | 358,158 |
(1) There are no countries included in these amounts that individually represented more than 10 percent of long-lived assets as of December 31, 2022 and 2021.

X
- Definition Reconciliation of adjusted segment EBITDA to income before income tax provision. + References No definition available. + Details
Name: | fcn_ScheduleOfReconciliationOfAdjustedSegmentEBITDATableTableTextBlock
Namespace Prefix: | fcn_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 + Details
Name: | us-gaap_ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the names of foreign countries in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country or foreign geographic area. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 + Details
Name: | us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration