XML 29 R19.htm IDEA: XBRL DOCUMENT v3.23.3
Share-Based Compensation
 9 Months Ended
Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation Share-Based Compensation
During the nine months ended September 30, 2023, we granted 87,001 restricted share awards, 99,922 restricted stock units and 79,682 performance stock units under the FTI Consulting, Inc. 2017 Omnibus Incentive Compensation Plan, our employee equity compensation plan. Our performance stock units are presented at the maximum potential payout percentage of 150% of target shares granted. These awards are recorded as equity on the Condensed Consolidated Balance Sheets. During the nine months ended September 30, 2023, 6,340 shares of restricted stock, 2,534 restricted stock units and no stock options were forfeited prior to the completion of the applicable vesting requirements. Additionally, 13,021 performance stock units were forfeited during the nine months ended September 30, 2023, including award targets that were not achieved.
Total share-based compensation expense, net of forfeitures is detailed in the following table:
 Three Months Ended September 30,Nine Months Ended September 30,
Income Statement Classification2023202220232022
Direct cost of revenues$4,407 $3,510 $13,667 $11,456 
Selling, general and administrative expenses3,581 2,227 12,488 9,450 
Total share-based compensation expense$7,988 $5,737 $26,155 $20,906