Operating Segments and Related Information (Tables)

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Segment information

Segment information for the three and six months ended June 30, 2013 and 2012 (in thousands) is as follows:

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific			New Services		Corporate Support			Total
Three Months Ended June 30, 2013
Revenue	$	29,392	$	10,770		$	10,043	$	—		$	50,205
Net earnings											$	1,831
Income tax expense											586
Interest expense, net											53
EBIT	$	6,771	$	(74	)	$	369	$	(4,596	)	2,470
Depreciation of property and equipment	1,356		126			545		—			2,027
Amortization of intangible assets	698		452			182		—			1,332
EBITDA	8,825		504			1,096		(4,596		)	5,829
Foreign currency transaction losses (gains) on short-term intercompany balances	171		69			—		(15		)	225
Acquisition obligations classified as compensation	—		—			44		—			44
Transformation severance and related expenses	80		537			—		—			617
Stock-based compensation	—		—			—		1,155			1,155
Adjusted EBITDA	$	9,076	$	1,110		$	1,140	$	(3,456	)	$	7,870

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		New Services			Corporate Support			Total
Three Months Ended June 30, 2012
Revenue	$	29,592	$	13,411	$	8,655		$	—		$	51,658
Net earnings											$	1,002
Income tax expense											584
Interest expense, net											529
EBIT	$	6,469	$	1,554	$	(821	)	$	(5,087	)	2,115
Depreciation of property and equipment	990		87		502			—			1,579
Amortization of intangible assets	767		490		202			—			1,459
EBITDA	8,226		2,131		(117		)	(5,087		)	5,153
Foreign currency transaction losses on short-term intercompany balances	71		406		20			—			497
Acquisition obligations classified as compensation	—		—		94			—			94
Transformation severance and related expenses	23		21		232			—			276
Wage claim costs	328		—		—			—			328
Stock-based compensation	—		—		—			1,239			1,239
Adjusted EBITDA	$	8,648	$	2,558	$	229		$	(3,848	)	$	7,587

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		New Services			Corporate Support			Total
Six Months Ended June 30, 2013
Revenue	$	55,634	$	21,787	$	17,885		$	—		$	95,306
Net earnings											$	1,334
Income tax expense											642
Interest income, net											(164		)
EBIT	$	12,225	$	367	$	(792	)	$	(9,988	)	1,812
Depreciation of property and equipment	2,724		238		1,073			—			4,035
Amortization of intangible assets	1,396		848		364			—			2,608
EBITDA	16,345		1,453		645			(9,988		)	8,455
Foreign currency transaction losses (gains) on short-term intercompany balances	223		375		—			(16		)	582
Acquisition obligations classified as compensation	—		—		100			—			100
Transformation severance and related expenses	80		537		—			—			617
Stock-based compensation	—		—		—			2,473			2,473
Adjusted EBITDA	$	16,648	$	2,365	$	745		$	(7,531	)	$	12,227

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		New Services			Corporate Support			Total
Six Months Ended June 30, 2012
Revenue	$	58,405	$	27,716	$	17,186		$	—		$	103,307
Net earnings											$	1,294
Income tax expense											1,081
Interest expense, net											1,033
EBIT	$	12,030	$	3,211	$	(1,619	)	$	(10,214	)	3,408
Depreciation of property and equipment	1,905		127		1,060			—			3,092
Amortization of intangible assets	2,353		1,029		404			—			3,786
EBITDA	16,288		4,367		(155		)	(10,214		)	10,286
Foreign currency transaction losses on short-term intercompany balances	8		149		1			—			158
Acquisition obligations classified as compensation	—		—		195			—			195
Transformation severance and related expenses	113		78		327			—			518
Wage claim costs	577		—		—			—			577
Stock-based compensation	—		—		—			2,640			2,640
Adjusted EBITDA	$	16,986	$	4,594	$	368		$	(7,574	)	$	14,374