Segment Information (Tables)

12 Months Ended

Dec. 31, 2021

Disaggregation of Revenue [Table Text Block]

The following table illustrates the disaggregation of revenues by billing arrangements, employee types, and timing of revenue recognition, including a reconciliation of the disaggregated revenues to revenues from our three operating segments for the year ended December 31, 2021, 2020 and 2019.

In conjunction with our continuous evaluation of the appropriate level of disaggregation of revenues as our business evolves and in consideration of a group hire of approximately 300 employees in our Healthcare Managed Services solution within our Healthcare segment in the second quarter of 2021, we began assessing our operating performance by the following three employee types: billable consultants, full-time equivalents, and Healthcare Managed Services employees. The disaggregation of revenues by employee type previously reported for the twelve months ended December 31, 2020 and 2019 was revised below to reflect this change. This change has no impact on our consolidated total revenues or total revenues by segment.


	Year Ended December 31, 2021
	Healthcare		Business Advisory		Education		Total
Billing Arrangements
Fixed-fee	$	218,415	$	121,648	$	60,077	$	400,140
Time and expense	64,394		143,024		147,245		354,663
Performance-based	73,360		18,296		—		91,656
Software support, maintenance and subscriptions	21,408		8,695		29,078		59,181
Total	$	377,577	$	291,663	$	236,400	$	905,640

Employee Type (1)
Revenue generated by billable consultants	$	250,552	$	273,680	$	197,221	$	721,453
Revenue generated by full-time equivalents	79,307		17,983		39,179		136,469
Revenue generated by Healthcare Managed Services employees	47,718		—		—		47,718
Total	$	377,577	$	291,663	$	236,400	$	905,640

Timing of Revenue Recognition
Revenue recognized over time	$	373,148	$	291,663	$	236,058	$	900,869
Revenue recognized at a point in time	4,429		—		342		4,771
Total	$	377,577	$	291,663	$	236,400	$	905,640


	Year Ended December 31, 2020
	Healthcare		Business Advisory		Education		Total
Billing Arrangements
Fixed-fee	$	202,513	$	101,561	$	44,839	$	348,913
Time and expense	58,322		152,716		155,510		366,548
Performance-based	69,316		8,059		695		78,070
Software support, maintenance and subscriptions	23,286		5,025		22,285		50,596
Total	$	353,437	$	267,361	$	223,329	$	844,127

Employee Type (1)
Revenue generated by billable consultants	$	234,951	$	253,747	$	191,467	$	680,165
Revenue generated by full-time equivalents	89,823		13,614		31,862		135,299
Revenue generated by Healthcare Managed Services employees	28,663		—		—		28,663
Total	$	353,437	$	267,361	$	223,329	$	844,127

Timing of Revenue Recognition
Revenue recognized over time	$	349,676	$	267,361	$	223,007	$	840,044
Revenue recognized at a point in time	3,761		—		322		4,083
Total	$	353,437	$	267,361	$	223,329	$	844,127


	Year Ended December 31, 2019
	Healthcare		Business Advisory		Education		Total
Billing Arrangements
Fixed-fee	$	249,479	$	100,635	$	51,826	$	401,940
Time and expense	55,204		139,610		154,893		349,707
Performance-based	71,051		6,856		—		77,907
Software support, maintenance and subscriptions	23,487		5,407		18,309		47,203
Total	$	399,221	$	252,508	$	225,028	$	876,757

Employee Type (1)
Revenue generated by billable consultants	$	278,733	$	243,350	$	195,844	$	717,927
Revenue generated by full-time equivalents	116,035		9,158		29,184		154,377
Revenue generated by Healthcare Managed Services employees	4,453		—		—		4,453
Total	$	399,221	$	252,508	$	225,028	$	876,757

Timing of Revenue Recognition
Revenue recognized over time	$	390,884	$	252,508	$	223,673	$	867,065
Revenue recognized at a point in time	8,337		—		1,355		9,692
Total	$	399,221	$	252,508	$	225,028	$	876,757

(1) Billable consultants consist of our consulting professionals who provide consulting services to our clients and are billable to our

clients based on the number of hours worked. Full-time equivalent professionals consist of leadership coaches and their support

staff within our Culture and Organizational Excellence solution, consultants who work variable schedules as needed by our clients,

and full-time employees who provide software support and maintenance services to our clients. Healthcare Managed Services

employees manage and provide revenue cycle billing, collections, insurance verification and change integrity services to healthcare

clients.

Components of Segment Information

The tables below set forth information about our operating segments for the years ended December 31, 2021, 2020, and 2019, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements. We do not present financial information by geographic area because the financial results of our international operations are not significant to our consolidated financial statements.


	Year Ended December 31,
	2021			2020			2019
Healthcare:
Revenues	$	377,577		$	353,437		$	399,221
Operating income	$	104,010		$	94,925		$	125,724
Segment operating income as a percentage of segment revenues	27.5		%	26.9		%	31.5		%
Business Advisory:
Revenues	$	291,663		$	267,361		$	252,508
Operating income	$	48,236		$	48,046		$	49,695
Segment operating income as a percentage of segment revenues	16.5		%	18.0		%	19.7		%
Education:
Revenues	$	236,400		$	223,329		$	225,028
Operating income	$	52,772		$	47,503		$	55,741
Segment operating income as a percentage of segment revenues	22.3		%	21.3		%	24.8		%
Total Company:
Revenues	$	905,640		$	844,127		$	876,757
Reimbursable expenses	21,318			26,887			88,717
Total revenues and reimbursable expenses	$	926,958		$	871,014		$	965,474

Segment operating income	$	205,018		$	190,474		$	231,160
Items not allocated at the segment level:
Other operating expenses	131,372			135,255			140,285
Litigation and other losses (gains)	173			(150)			(1,196)
Depreciation and amortization	20,634			24,405			28,365
Goodwill impairment charges (1)	—			59,816			—
Other income (expense), net	27,197			(5,021)			(11,215)
Income (loss) from continuing operations before taxes	$	80,036		$	(33,873)		$	52,491

(1)The goodwill impairment charges are not allocated at the segment level because the underlying goodwill asset is reflective of our corporate investment in the segments. We do not include the impact of goodwill impairment charges in our evaluation of segment performance.

Segment Assets


	As of December 31,
Segment Assets:	2021		2020		2019
Healthcare	$	90,059	$	40,217	$	73,019
Business Advisory	57,738		38,402		59,315
Education	46,592		34,534		38,881
Unallocated assets (1)	924,960		937,822		933,056
Total assets	$	1,119,349	$	1,050,975	$	1,104,271

(1)Unallocated assets include goodwill and intangible assets and our long-term investments, as management does not evaluate these items at the segment level when assessing segment performance or allocating resources. Refer to Note 4 “Goodwill and Intangible Assets” and Note 13 “Fair Value of Financial Instruments” for further information on these assets.