Reporting Segments

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Reporting Segments

Reporting Segments

The Company has the following three reporting segments:

• Global Engineering and Technology Solutions (GETS) - GETS provides engineering and information technology solutions for its customers that involve principally the production of deliverable work products or services performed at a CDI facility or at a customer's facility under the supervision of CDI personnel. These solutions typically include analysis of a customer's engineering or information technology needs and the development of a solution that generally ranges in duration from several months to multiple years. Depending on the industry, engineering services can include feasibility studies, architectural and structural designs, technology assessments, conceptual designs, pricing studies, preliminary designs, execution planning, procurement optimization, detailed designs, testing and validation of regulatory compliance, technology integration and operating and maintenance support. Information technology services can include assessments, execution of business application services, web development, service-desk support, quality assurance and testing and program management. GETS provides these solutions through a delivery model consisting of: centers of excellence, with concentrated skill sets required for larger, more complex projects; regional centers to service local needs of customers; and customer-centered offices to deliver site-specific services.

• Professional Staffing Services (PSS) - PSS provides skilled technical and professional personnel to its customers for discrete periods of time to augment the customer's workforce in times of project, seasonal, peak period or business cycle needs. These engagements can range from several months to multiple years in duration. PSS also provides permanent placement services. PSS provides professional staffing services to targeted industries that include managed services and managed staffing programs, and functional staffing outsourcing. During 2015, 2014 and 2013, IBM accounted for approximately 15%, 15% and 19%, respectively, of the Company’s consolidated revenue. In December 2014, the Company and IBM executed an Amendment to the Master Statement of Work that extends the term until December 31, 2017. IBM may terminate the contract with or without cause at any time.

• Management Recruiters International (MRI) - MRI is a global franchisor that does business as MRINetwork^® and provides the use of its trademarks, business systems and training and support services to its franchisees who engage in the search and recruitment of executive, technical, professional and managerial personnel for employment by their customers. The MRI franchisees provide permanent placement services primarily under the brand names Management Recruiters^®, Sales Consultants^® and OfficeMates 5^®. MRI also provides training and support, implementation and back-office services to enable franchisees to pursue contract staffing opportunities.

On October 6, 2015, the Company acquired EdgeRock. The results of EdgeRock have been included within the PSS segment from the acquisition date.

For purposes of performance measurement, the Company charges certain expenses directly attributable to the reporting segments and allocates certain other expenses and support costs. Support costs consist principally of employee benefits administration, accounting support, IT services and shared service center costs. Operating and administrative expenses that are not directly attributable to the reporting segments are classified as corporate. Identifiable assets of the reporting segments exclude corporate assets. Corporate assets consist principally of all cash and cash equivalents, all current and deferred income tax assets, and certain corporate assets not directly associated with the reporting segments, including certain property and equipment and certain prepaid expenses and other current assets and certain other non-current assets.

Reporting segment data is presented in the following table for the indicated periods:

	Year ended December 31,
	2015			2014			2013
Revenue:
GETS	$	326,127		$	335,382		$	321,289
PSS	606,207			728,686			708,598
MRI	53,160			58,904			57,972
Total revenue	$	985,494		$	1,122,972		$	1,087,859
Gross profit:
GETS	$	83,686		$	90,104		$	89,801
PSS	75,065			88,738			89,546
MRI	26,150			27,715			27,294
Total gross profit	$	184,901		$	206,557		$	206,641
Operating profit (loss):
GETS (1), (2), (3), (4), (5), (6)	$	(10,536	)	$	(8,256	)	$	11,398
PSS (1), (4)	(3,021		)	24,594			21,032
MRI (1)	6,012			6,531			7,603
Corporate (1), (7)	(21,051		)	(17,483		)	(19,117		)
Total operating profit (loss)	(28,596		)	5,386			20,916
Other (expense) income, net	61			(228		)	(268		)
Income before income taxes	$	(28,535	)	$	5,158		$	20,648

⁽¹⁾  In 2015, 2014 and 2013, the Company recorded pre-tax charges of $4.2 million, $3.6 million and $5.7 million, respectively, to "Restructuring and other related costs" related to the 2015, 2014 and 2013 Restructuring Plans. The following table summarizes the amount of restructuring and other related costs recognized by reporting segment for the indicated periods:

	Year ended December 31,
	2015		2014		2013
GETS	$	2,185	$	2,244	$	2,412
PSS	1,182		1,001		2,269
MRI	—		259		313
Corporate	850		141		722
Restructuring and other related costs	$	4,217	$	3,645	$	5,716

⁽²⁾  In 2013, the Company's GETS segment recorded a $3.3 million benefit to "Operating and administrative expenses" related to the settlement of legal claims pursued by the Company.

⁽³⁾  In 2013, the Company's GETS segment recorded a $1.8 million benefit to "Operating and administrative expenses" related to the reduction of an acquisition earnout liability.

⁽⁴⁾  In 2015, the Company recorded an aggregate charge of $21.5 million to "Impairment" related to the impairment of goodwill comprised of GETS AIE $10.4 million and PSS Other $10.7 million and $0.5 million related to the impairment of certain fixed assets in GETS AIE.

⁽⁵⁾  In 2014, the Company's GETS segment recorded $14.7 million of charges to "Impairment" related to the impairment of goodwill, definite-lived intangibles and other assets.

⁽⁶⁾  In 2015, the Company's GETS segment recorded a charge of $0.3 million related to loss on disposition of the Company's controlling interest in a Mexico-based engineering design company.

⁽⁷⁾  In 2015, the Company recorded a pre-tax gain of $0.8 million for sale of a non-operating corporate asset. Proceeds from the sale were $1.2 million.

Inter-segment activity is not significant; therefore, revenue reported for each operating segment is substantially from external customers.

Total depreciation and amortization by reporting segment is presented in the table below for the indicated periods:

	Year ended December 31,
	2015		2014		2013
Depreciation and amortization:
GETS	$	6,042	$	6,599	$	5,730
PSS	3,418		1,038		893
MRI	295		344		415
Corporate	1,924		2,736		3,308
Total depreciation and amortization	$	11,679	$	10,717	$	10,346

Reporting segment asset data is presented in the following table as of the indicated dates:

	December 31,
	2015		2014
Assets:
GETS	$	99,210	$	120,223
PSS	172,429		159,774
MRI	23,273		23,539
Corporate	44,185		68,684
Total assets	$	339,097	$	372,220

Capital expenditure data by reporting segment is presented in the table below for the indicated periods:

	Year ended December 31,
	2015		2014		2013
Purchases of property and equipment:
GETS	$	4,594	$	5,685	$	4,832
PSS	2,046		2,008		670
MRI	153		38		29
Corporate	1,147		1,043		1,998
Total purchases of property and equipment	$	7,940	$	8,774	$	7,529

The Company is domiciled in the U.S. and its reporting segments (other than PSS) operate primarily in the U.S. and Canada. Revenue attributable to foreign countries is determined based on the customer’s country of domicile. Revenue and fixed assets by geographic area are presented in the tables below for the indicated periods:

	Year ended December 31,
	2015		2014		2013
Revenue:
US	$	738,400	$	798,285	$	824,228
Canada	139,068		206,410		162,252
UK	105,784		113,681		79,743
Other	2,242		4,596		21,636
Total revenue	$	985,494	$	1,122,972	$	1,087,859

	December 31,
	2015		2014
Property and equipment, net:
US	$	17,612	$	18,843
Canada	158		138
UK	958		1,285
Other	—		84
Total property and equipment, net	$	18,728	$	20,350