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Other Operating Costs (Benefit)
6 Months Ended
Jun. 30, 2014
Other Operating Costs (Benefit) [Abstract]  
Other Operating Costs (Benefits)

13.OTHER OPERATING COSTS (BENEFIT)

Contingent Acquisition Liability Adjustment

During the three and six months ended June 30, 2014, we recorded benefits of $2.4 million and $3.6 million, respectively, relating to fair value adjustments to our deferred contingent acquisition liabilities. Contingent acquisition liabilities are initially estimated based on expected performance at the acquisition date and subsequently reviewed each quarter (see Note 12 – Fair Value).

Office consolidation 

During the three and six months ended June 30, 2013, we recorded accelerated depreciation of $0.3 million and $0.5 million, respectively, in connection with the consolidation of two of our office locations.

Gain on disposition of asset  

During the six months ended June 30, 2013, we recorded a $1.7 million gain relating to the January 31, 2013 sale of a portion of our economics business within our Disputes, Investigations & Economics segment.  See Note 3 – Disposition and Discontinued Operations. 

Goodwill impairment

During the three months ended June 30, 2014, we recorded a pretax goodwill impairment of $122.0 million. See Note 5 – Goodwill and Intangible Assets, net.

Other impairment

During the three months ended June 30, 2014, we recorded a $0.2 million impairment on software that is no longer being utilized by our consultants for client engagements.