Segment Information

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Information

Segment Information

Excluding discontinued operations, our operating divisions for 2013 consisted of International and North America. Our International division provides a range of IT consulting services, including ERP software implementation, application development, and systems integration and support services, with a significant emphasis on SAP-related solutions and services.  Our North America division primarily provides application development, integration, support, as well as software implementation services for ERP software from software vendors such as Oracle, SAP and Lawson. North America also provides a wide range of managed services offerings to support the above products. All prior period segment data has been adjusted to conform to the 2013 presentation.

We evaluate our divisions' results of operations based on operating income before amortization of intangible assets and restructuring charges. We do not track our assets by operating segments. Consequently, it is not practical to show assets by operating segment. The accounting policies of our divisions are the same as those disclosed in the Summary of Significant Accounting Policies in Note 1, except for share-based compensation.  Share-based compensation is not charged to operating divisions, but rather is recorded as part of our corporate expenses.

In 2013, the Netherlands and Germany comprised approximately 14% and 13% of our consolidated revenue, respectively. No individual country other than the United States comprised more that 10% of our long-lived assets at December 31, 2013.

The following presents financial information about our reporting segments:

	Year Ended December 31,
	2013			2012			2011
	(In thousands)
Revenues:
International	$	456,424		$	434,193		$	460,197
North America	423,340			432,832			429,289
Other	3,357			3,109			3,510
Inter-segment	(5,828		)	(4,537		)	(4,610		)
Total revenues	$	877,293		$	865,597		$	888,386
Operating income (loss) from continuing operations:
International	$	23,390		$	23,245		$	25,583
North America	33,511			30,169			12,385
Other	315			446			499
Corporate expenses	(39,774		)	(32,005		)	(29,680		)
Unallocated results of discontinued operations	—			(562		)	(1,355		)
Earnings before interest, taxes, amortization and restructuring	17,442			21,293			7,432
Goodwill impairment	—			—			(16,300		)
Amortization of intangible assets	—			(644		)	(1,534		)
Restructuring charges	(16,923		)	(7,981		)	—
Total operating income (loss) from continuing operations	$	519		$	12,668		$	(10,402	)

Our revenue by location is as follows:

	Year Ended December 31,
	2013		2012		2011
	(In thousands)
Total foreign revenue (1)	$	464,115	$	444,253	$	472,263
Total domestic revenue (1)	$	413,178	$	421,344	$	416,123
Netherlands (2)	$	121,875	$	120,325	$	136,980
Germany (2)	$	111,779	$	104,007	$	106,588
(1) Represents sales to all foreign/domestic clients based on client locations.
(2) Represents revenues based on Ciber locations.

Long-lived assets by location are as follows:

	December 31,
	2013		2012
	(In thousands)
Total foreign long-lived assets (1)	$	160,881	$	156,047
Total domestic long-lived assets (2)	$	139,365	$	141,142
(1) This balance includes $148.0 million and $142.9 million of goodwill as of December 31, 2013 and 2012, respectively.
(2) This balance includes $133.7 million of goodwill as of December 31, 2013 and 2012.