Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Components of Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (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, 2014	$	(74	)	$	(1,539	)	$	(1,613	)
Foreign currency translation before reclassification		—			(3,505	)		(3,505	)
Reclassification adjustment for write-off of foreign currency translation loss		—			318			318
Unrealized loss on investments, net of tax of $20		(26	)		—			(26	)
Balance at December 31, 2015		(100	)		(4,726	)		(4,826	)
Foreign currency translation		—			(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	)

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,
	2017		2016		2015
Cost of services and fulfillment	$	4,538	$	4,431	$	4,573
Selling and marketing		717		1,054		1,152
General and administrative		3,235		2,491		2,622
Total	$	8,490	$	7,976	$	8,347

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):

	Years Ended December 31,
	2017			2016						2015
	Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan
Average risk-free interest rate		0.90	%		1.30	%		0.32	%		1.59	%		0.07	%
Expected dividend yield		1.9	%		2.2	%		2.1	%		2.1	%		1.9	%
Expected life	0.5 Years			5.0 Years			0.5 Years			5.0 Years			0.5 Years
Expected volatility		24	%		24	%		24	%		24	%		22	%
Weighted average fair value	$	8.36		$	6.16		$	6.69		$	6.15		$	7.19

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		7 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,
	2017		2016		2015
Basic weighted average common shares outstanding		17,919		17,984		17,927
Weighted average common equivalent shares		321		285		216
Diluted weighted average common shares outstanding		18,240		18,269		18,143
Options excluded from diluted weighted average share calculation as effect would have been anti-dilutive		133		706		1,237