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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Summary Of Significant Accounting Policy [Line Items]

Schedule of Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss are as follows (in thousands):

							Total
	Net Unrealized Gain			Cumulative			Accumulated
	(Loss) on Marketable			Translation			Other Comprehensive
	Investments			Adjustment			Income (Loss)
Balance at December 31, 2015	$	(100	)	$	(4,726	)	$	(4,826	)
Foreign currency translation before reclassification		—			(2,764	)		(2,764	)
Unrealized gain on investments, net of tax of $(14)		17			—			17
Balance at December 31, 2016		(83	)		(7,490	)		(7,573	)
Foreign currency translation		—			5,593			5,593
Unrealized loss on investments, net of tax of $22		(32	)		—			(32	)
Balance at December 31, 2017		(115	)		(1,897	)		(2,012	)
Foreign currency translation		—			(3,257	)		(3,257	)
Reclassification of stranded tax effects from tax reform		(26	)		—			(26	)
Unrealized gain on investments before reclassification, net of tax of $(4)		12			—			12
Reclassification adjustment for net losses realized in net income, net of tax of $(75)		129			—			129
Balance at December 31, 2018	$	—		$	(5,154	)	$	(5,154	)

Summary of Stock-Based Compensation Expense Recorded in Expense Categories

Stock-based compensation expense was recorded in the following expense categories (in thousands):

	Years Ended December 31,
	2018		2017		2016
Cost of services and fulfillment	$	4,329	$	4,538	$	4,431
Selling and marketing		1,065		717		1,054
General and administrative		2,906		3,235		2,491
Total	$	8,300	$	8,490	$	7,976

Options Granted Under Equity Incentive Plans and Shares Subject to Employee Stock Purchase Plan Valuation Assumptions

The options granted under the equity incentive plan and shares subject to the employee stock purchase plan were valued utilizing the Black-Scholes model using the following assumptions and had the following fair values (no options were granted in 2017 and 2018):

	Years Ended December 31,
	2018			2017			2016
	Employee Stock Purchase Plan			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan
Average risk-free interest rate		1.90	%		0.90	%		1.30	%		0.32	%
Expected dividend yield		1.9	%		1.9	%		2.2	%		2.1	%
Expected life	0.5 Years			0.5 Years			5.0 Years			0.5 Years
Expected volatility		23	%		24	%		24	%		24	%
Weighted average fair value	$	9.13		$	8.36		$	6.16		$	6.69

Depreciation and Amortization of Property and Equipment, Useful Life

Forrester provides for depreciation and amortization of property and equipment, computed using the straight-line method, over estimated useful lives of assets as follows:

		Estimated
		Useful Life
Computers and equipment		3 to 10 Years
Computer software		3 to 5 Years
Furniture and fixtures		7 Years
Leasehold improvements		Shorter of asset life or lease term

Amortization of Intangible Assets, Useful Life

Forrester provides for amortization of intangible assets, computed using an accelerated method according to the expected cash flows to be received from the underlying assets, over the respective lives as follows:

		Estimated
		Useful Life
Customer relationships		5 to 11 Years
Research content		1 to 2 Years
Technology		5 to 7 Years
Trademarks		8 to 9 Years

Schedule of Basic and Diluted Weighted Average Common Shares

Basic and diluted weighted average common shares are as follows (in thousands):


	Years Ended December 31,
	2018		2017		2016
Basic weighted average common shares outstanding		18,091		17,919		17,984
Weighted average common equivalent shares		289		321		285
Diluted weighted average common shares outstanding		18,380		18,240		18,269
Options excluded from diluted weighted average share calculation as effect would have been anti-dilutive		8		133		706

ASC 606 [Member]

Summary Of Significant Accounting Policy [Line Items]

Summary of Effect of Adopting ASC 606 on Company's Financial Statements

The following tables summarize the effect of adopting ASC 606 on the Company’s financial statements during and as of the year ended December 31, 2018 (in thousands):

Consolidated Balance Sheet
	As of December 31, 2018
			Amounts as
			if Previous
			Guidance in
	As Reported		Effect
Accounts receivable, net	$	67,318	$	71,858
Deferred commissions		15,677		14,725
Prepaid expenses and other current assets		12,802		18,587
Total current assets		236,093		245,467
Other assets		5,310		4,748
Total assets		353,524		362,336

Deferred revenue	$	135,332	$	149,344
Total current liabilities		189,985		203,997
Total liabilities		201,924		215,936
Retained earnings		127,717		122,517
Total stockholders’ equity		151,600		146,400
Total liabilities and stockholders’ equity		353,524		362,336

Consolidated Statement of Income
	Year Ended December 31, 2018
			Amounts as
			if Previous
			Guidance in
	As Reported		Effect
Revenues:
Research services	$	228,399	$	227,059
Advisory services and events		129,176		128,872
Total revenues		357,575		355,931
Operating expenses:
Cost of services and fulfillment		146,502		146,666
Selling and marketing		131,824		131,907
Total operating expenses		335,150		335,397
Income from operations		22,425		20,534
Income before income taxes		23,525		21,634
Income tax provision		8,145		7,652
Net income		15,380		13,982
Basic income per common share	$	0.85	$	0.77
Diluted income per common share	$	0.84	$	0.76

Consolidated Statement of Comprehensive Income
	Year Ended December 31, 2018
			Amounts as
			if Previous
			Guidance in
	As Reported		Effect
Net income	$	15,380	$	13,982
Comprehensive income		12,264		10,866

Consolidated Statement of Cash Flows
	Year Ended December 31, 2018
				Amounts as
				if Previous
				Guidance in
	As Reported			Effect
Cash flows from operating activities:
Net income	$	15,380		$	13,982
Accounts receivable		2,588			(1,952	)
Deferred commissions		(1,077	)		(994	)
Prepaid expenses and other current assets		285			(43	)
Deferred revenue		(604	)		5,580