Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents (Note E)	$ 15,673	$ 25,735
Restricted cash	98	53
Contract receivables, less allowances of $1,752 in 2015 and $2,243 in 2014:
Billed	24,255	32,373
Unbilled	1,288	2,809
Receivables Net	25,543	35,182
Employee advances and miscellaneous receivables, less allowances of $834 in 2015 and $692 in 2014	1,781	1,993
Total receivables	27,324	37,175
Prepaid expenses and other current assets	3,141	3,421
Total current assets	46,236	66,384
Property and equipment	58,333	56,174
Less accumulated depreciation and amortization	(46,993)	(43,954)
Property and equipment, net	11,340	12,220
Goodwill	11,589	13,036
Intangible assets, less accumulated amortization of $35,163 in 2015 and $33,973 in 2014	7,131	9,439
Noncurrent portion of unbilled receivables	825	1,196
Other assets	828	507
Total assets	77,949	102,782
Current liabilities:
Accounts payable and accrued expenses	6,437	7,397
Accrued payroll and related expenses	12,103	15,415
Refund liabilities	4,953	5,393
Deferred revenue	1,094	2,173
Other current liabilities	254	0
Total current liabilities	24,841	30,378
Noncurrent refund liabilities	716	857
Other long-term liabilities	1,218	561
Total liabilities	$ 26,775	$ 31,796
Commitments and contingencies (Note H)
Shareholders’ equity (Note B):
Common stock, no par value; $.01 stated value per share. Authorized 50,000,000 shares; 22,872,100 shares issued and outstanding at September 30, 2015 and 26,762,861 shares issued and outstanding at December 31, 2014	$ 229	$ 268
Additional paid-in capital	576,256	590,067
Accumulated deficit	(526,182)	(520,912)
Accumulated other comprehensive income	871	1,563
Total shareholders’ equity	51,174	70,986
Total liabilities and shareholders’ equity	$ 77,949	$ 102,782