View Filing Data

Significant Accounting Policies [Text Block]

NOTE

—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Revenue Recognition

The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been rendered, the contract price is fixed or determinable, and collectability is reasonably assured. The Company enters into

three

types of contracts: time-and-materials, cost-based, and fixed-price.

•

Time-and-Materials Contracts.

Revenue for time-and-materials contracts is recorded on the basis of allowable labor hours worked multiplied by the contract-defined billing rates, plus the costs of other items used in the performance of the contract. Profits and losses on time-and-materials contracts result from the difference between the cost of services performed and the contract-defined billing rates for these services.

•

Cost-Based Contracts

Revenue under cost-based contracts is recognized as costs are incurred. Applicable estimated profit, if any, is included in earnings in the proportion that incurred costs bear to total estimated costs. Incentives, award fees, or penalties related to performance are also considered in estimating revenue and profit rates based on actual and anticipated awards, taking into consideration factors such as the Company’s prior award experience and communications with the customer regarding performance.

•

Fixed-Price Contracts

Revenue for fixed-price contracts is recognized when earned, generally as work is performed. Services performed vary from contract to contract and are not always uniformly performed over the term of the arrangement. Fixed-price contracts

may

contain multiple elements that must be evaluated to determine if they represent separate units of accounting that have stand-alone value. If the assessment is made that there is more than

one

unit of accounting, the contract value is then allocated to each unit based upon management’s best estimate of selling price and the appropriate revenue recognition method is applied to each unit. The Company recognizes revenue in a number of different ways on fixed-price contracts based upon the nature of the services to be provided and an assessment of what best mirrors the pattern of performance for the deliverable/contract, including:

•

Proportional Performance:

Revenue on certain fixed-price contracts is recognized based on proportional performance when the provision of services extends beyond an accounting period with more than

one

discrete performance act, and

progress towards completion can be measured based on a reliable output or input. Under this method, revenue is recorded each period based upon certain contract performance input measures incurred (labor hours, labor costs, or total costs) or output measures completed, expressed as a proportion of a total project estimate. Progress on a contract is monitored regularly to ensure that revenue recognized reflects project status. When hours or costs incurred are used as the basis for revenue recognition, the hours or costs incurred represent a reasonable surrogate for output measures of contract performance, including the presentation of deliverables to the client. Clients are obligated to pay as services are performed, and in the event that a client cancels the contract, payment for services performed through the date of cancellation is typically negotiated with the client.

•

Specific Performance

hen the services to be performed consist of a single act, revenue is recognized at the time the act is performed or at the completion of the single service.

•

Straight-Line

: When services are performed or are expected to be performed consistently throughout an arrangement, or when the Company is compensated on a retainer or fixed-fee basis, revenue is recognized ratably over the period benefited.

•

Completed Contract

: Revenue and costs on certain fixed-price contracts are recognized at completion if the final act is so significant to the arrangement that value is deemed to be transferred only at completion.

Revenue recognition requires

the Company to use judgment relative to assessing risks, estimating contract revenue and costs or other variables, and making assumptions for scheduling and technical issues. Due to the size and nature of many of the Company’s contracts, the estimation of revenue and estimates at completion can be complicated and are subject to many variables. Contract costs include labor, subcontractor costs, and other direct costs, as well as an allocation of indirect costs. At times, the Company must also make assumptions regarding the length of time to complete the contract because costs include expected increases in wages, prices for subcontractors, and other direct costs. From time to time, facts develop that require the Company to revise its estimated total costs or hours and thus the associated revenue on a contract. To the extent that a revised estimate affects contract profit or revenue previously recognized, the Company records the cumulative effect of the revision in the period in which the facts requiring the revision become known. A provision for the full amount of an anticipated loss on any type of contract is recognized in the period in which it becomes probable and can be reasonably estimated. As a result, operating results could be affected by revisions to prior accounting estimates.

ontractual arrangements are evaluated to assess whether revenue should be recognized on a gross versus net basis. Management’s assessment when determining gross versus net revenue recognition is based on several factors, such as whether the Company serves as the primary service provider, has autonomy in selecting subcontractors, or has credit risk, all of which are primary indicators that the Company serves as the principal to the transaction. In such cases, revenue is recognized on a gross basis. When such indicators are not present and the Company is primarily functioning as an agent under an arrangement, revenue is recognized on a net basis.

Payments to the Company on cost-based contracts with the

federal government are provisional payments subject to adjustment upon audit by the government. Such audits have been finalized through

December

31,

2007,

and any adjustments have been immaterial. Contract revenue for subsequent periods has been recorded in amounts that are expected to be realized upon final audit and settlement of costs in those years.

The Company generates invoices to clients in accordance with the terms of the applicable contract, which

may

not be directly related to the performance of services. Unbilled receivables are invoiced based upon the achievement of specific events as defined by each contract, including deliverables, timetables, and incurrence of certain costs. Unbilled receivables are classified as a current asset. Advanced billings to clients in excess of revenue earned are recorded as deferred revenue until the revenue recognition criteria are met. Reimbursements of out-of-pocket expenses are included in revenue with corresponding costs incurred by

the Company included in the cost of revenue. The Company records revenue net of taxes collected from customers to be remitted to governmental authorities.

The Company

may

proceed with work based upon client direction prior to the completion and signing of formal contract

documents. It has a review process for approving any such work. Revenue associated with such work is recognized only when it can be reliably estimated and realization is probable. The Company bases its estimates on a variety of factors, including previous experiences with the client, communications with the client regarding funding status, and its knowledge of available funding for the contract.

Cash and Cash Equivalents

The Company considers cash on deposit and all highly liquid investments with original maturities of

three

months or less

when purchased to be cash and cash equivalents.

Restricted Cash

The Company has restricted cash representing amounts held in escrow accounts and/or not readily available due to contractual restrictions.

Allowance for Doubtful Accounts

The Company considers a number of factors in its estimate of allowance for doubtful accounts, including the customer

’s financial condition, historical collection experience, and other factors that

may

bear on collectability of the receivables. The Company writes off contract receivables when such amounts are determined to be uncollectible. Losses have historically been within management’s expectations.

Property and Equipment

Property and equipment are carried at cost and are depreciated using the straight-line method over their estimated useful lives, which range from

two

seven

years. Leasehold improvements are amortized on a straight-line basis over the shorter of the economic life of the improvement or the related lease term. Assets acquired in acquisitions are recorded at fair value.

Goodwill and Other Intangible Assets

The purchase price of an acquired business is allocated to the tangible assets and separately identifiable intangible assets acquired

, less liabilities assumed, based upon their respective fair values, with the excess recorded as goodwill. Goodwill represents the excess of costs over the fair value of net assets of businesses acquired. Goodwill and intangible assets acquired in a business combination and determined to have an indefinite useful life are not amortized, but instead are reviewed for impairment annually, or more frequently if impairment indicators arise. Intangible assets with estimable useful lives are amortized over such lives and reviewed for impairment if impairment indicators arise.

Impairment

The Company

performs its annual goodwill impairment review as of

September

of each year. For the purposes of performing this review, the Company has

one

reporting unit. For the annual impairment review as of

September

30,

2016,

the Company opted to perform a qualitative assessment of whether it is more likely than not that its reporting unit's fair value is less than its carrying amount. If, after completing its qualitative assessment, the Company determines that it is more likely than not that the estimated fair value of the reporting unit exceeded its carrying amount, it

may

conclude that no impairment exists. If the Company concludes otherwise, a

two

-step goodwill impairment test must be performed, which includes a comparison of the fair value of the reporting unit to the carrying value.

The Company

’s qualitative analysis as of

September

30,

2016,

included macroeconomic and industry and market specific considerations, financial performance indicators and measurements, and other factors. Based on the Company’s qualitative assessment, it determined that it is more likely than not that the fair value of its

one

reporting unit exceeded its carrying amount, and thus the

two

-step impairment test was not required to be performed for

2016.

Therefore, based upon management’s review,

goodwill impairment charge was required as of

September

30,

2016.

Historically, the Company has recorded

goodwill impairment charges.

The Company

is required to review long-lived assets and certain identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset might not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less cost to sell.

Capitalized Software

The Company capitalizes eligible

costs to develop enhancements and upgrades to internal-use software that are incurred subsequent to the preliminary project stage. Amortization expense is recorded on a straight-line basis over the expected economic life, typically

three

five

years. During the years ended

December

31,

2016,

2015,

and

2014,

the costs capitalized for the development of internal-use software were not material to the Company’s consolidated financial statements.

Deferred Rent

The Company recognizes rent expense on a straight-line basis

over the non-cancellable term of each lease, including renewal option periods when renewal is reasonably assured or executed. Lease incentives or abatements received at or near the inception of leases are accrued and amortized ratably over the life of the lease.

Stock-based

Compensation

The Company recognizes stock-based compensation expense related to share-based payments to employees, including grants of employee stock options, restricted stock awards, restricted stock units (“RSUs”)

, and cash-settled restricted stock units (“CSRSUs”) on a straight-line basis over the requisite service period, which is generally the vesting period. The Company recognizes expense for performance-based share awards (“PSAs”), which have a performance condition and a market condition, on a straight-line basis over the performance period. Non-employee director awards do not include vesting conditions and therefore are expensed when issued.

Stock-based c

ompensation expense is based on the estimated fair value of these instruments and the estimated number of shares the Company ultimately expects will vest. The Company estimates the rate of future forfeitures based on factors such as historical experience and employee class. In addition, the estimation of PSAs that will ultimately vest requires judgment based on performance conditions. Changes to these estimates are recorded as a cumulative adjustment in the period estimates are revised.

The fair value of stock options, restricted stock awards, RSUs

, PSAs, and non-employee director awards is estimated based on the fair value of a share of common stock at the grant date. The Company has elected to use the Black-Scholes-Merton option pricing model to determine the fair value of stock options. The fair value of PSAs is estimated using a Monte Carlo simulation model.

CSRSUs are settled only in cash payments. The cash payment is based on the fair value of the Company

’s stock price at the vesting date, calculated by multiplying the number of CSRSUs vested by the Company’s closing stock price on the vesting date, subject to a maximum payment cap and a minimum payment floor. The Company treats these awards as liability-classified awards, and therefore accounts for them at fair value estimated based on the closing price of the Company’s stock at the reporting date.

Other Comprehensive

(Loss) Income

Other comprehensive

(loss) income represents foreign currency translation adjustments arising from the use of differing exchange rates from period to period and the gain on the sale of an interest rate hedge agreement. The financial positions and results of operations of the Company’s foreign subsidiaries are based on the local currency as the functional currency and are translated to U.S. dollars for financial reporting purposes. Assets and liabilities of the subsidiaries are translated at the exchange rate in effect at each period-end. Income statement accounts are translated at the average rate of exchange prevailing during the period. Translation adjustments are included in accumulated other comprehensive (loss) income in stockholders’ equity in the Company’s consolidated balance sheets. The activity included in other comprehensive (loss) income in the Company’s consolidated statements of comprehensive income for each period reported is summarized below.

	Year ended December 31,
	2016			2015			2014
Foreign currency translation adjustments , net of tax (1)	$	(4,321	)	$	(5,676	)	$	(2,017	)
Foreign currency r ealized (loss) gain reclassified into earnings, net of tax ( 2 )		(3	)		666			526
Gain on sale of interest rate hedging agreement, net of tax ( 3 )		2,175			—			—
Other comprehensive loss , net of tax ( 4 )	$	(2,149	)	$	(5,010	)	$	(1.491	)

(1)

In the

third

quarter of

2015,

the Company recorded an adjustment to its foreign currency translation totaling approximately

million, primarily related to goodwill, intangible assets, and fixed assets for certain acquired international subsidiaries.

(2)

Represents the reclassification of foreign currency translation adjustment from accumulated other comprehensive loss into earnings as a result of closing international offices. Amounts are included in the other expense line item in the Consolidated Statements of Comprehensive Income.

(3)

December

2016,

the Company sold the interest rate

hedge agreement. The fair value of the interest rate hedge was recorded in other comprehensive (loss) income and reclassified to earnings when earnings are impacted by the cash flows of the hedged items, the interest payments on the Credit Facility or its replacement from

January

31,

2018

January

31,

2023.

(4)

Net of tax of

$2.2

million,

$1.0

million and

$0.4

million for the years ended

December

31,

2016,

2015,

and

2014,

respectively.

Fair Value of Financial Instruments

The Company's financial instruments, including cash and cash equivalents, contract receivables,

and accounts payable are carried at cost, which the Company believes approximates their fair values at

December

31,

2016

and

2015,

due to their short maturities. The Company believes the carrying value of other long-term liabilities related to capital expenditure obligations approximates their fair value at

December

31,

2016

and

2015

based on the current rates offered to the Company for similar instruments with comparable maturities. The Company believes the carrying value of its lines of credit payable at

December

31,

2016

and

2015

approximate the estimated fair value for debt with similar terms, interest rates, and remaining maturities currently available to companies with similar credit ratings.

The Company applies the provisions of ASC

820,

Fair Value Measurements and Disclosures

(“ASC

820”)

to its assets and liabilities that are required to be measured at fair value pursuant to other accounting standards, including assets and liabilities resulting from the Company’s nonqualified deferred compensation plan and foreign currency forward contract agreements not eligible for hedge accounting. The fair value of assets and liabilities resulting from the Company’s nonqualified deferred compensation plan and foreign currency forward contract agreements at

December

31,

2016

and

2015

and the changes in fair value for the years ended

December

31,

2016,

2015,

and

2014

were immaterial.

Income Taxe

The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The Company evaluates its ability to benefit from all deferred tax assets and establishes valuation allowances for amounts it believes are not more likely than not to be realizable. For uncertain tax positions, the Company uses a more-likely-than-not recognition threshold based on the technical merits of the income tax position taken. Income tax positions that meet the more-likely-than-not recognition threshold are measured in order to determine the tax benefit recognized in the financial statements.

Penalties, if probable and reasonably estimable, and interest expense related to uncertain tax positions are not recognized as a component of income tax expense but recorded separately in indirect expenses.

Derivative Instruments

Derivative instruments designated as cash flow hedges are recorded on the consolidated balance sheet at fair value

, at the reporting date, and the effective portion of the hedge is recorded in other comprehensive (loss) income on the consolidated statement of comprehensive income and reclassified to earnings in the period that the hedged instruments affect earnings. Management reviews the effectiveness of the hedges on a quarterly basis, and any ineffective portion is immediately reclassified to earnings.

Treasury Shares

Treasury shares are accounted for under the cost method.

Segment

, Customer and

Geographic

Information

The Company operates in

one

segment based upon the consolidated information used by its chief operating decision maker in evaluating the financial performance of its business and allocating resources. This single segment represents the Company

’s core business, which is professional services for government and commercial clients. Although the Company describes its

four

key market areas to provide a better understanding of the Company’s business operations, the Company does not manage its business or allocate resources based upon those service offerings or markets.

Approximately

$563

million,

$540

million, and

$532

million of the Company’s revenue for the years

2016,

2015,

and

2014,

respectively, was derived under prime contracts and subcontracts with agencies and departments of the federal government representing

48%,

and

51%

of total revenue, respectively. No other customer accounted for

10%

or more of the Company’s revenue during the years ended

December

31,

2016,

2015,

and

2014.

The Company

’s international operations offer services to both commercial and non-U.S. government customers. Revenue is attributed to location based on the geographic areas to which a contract is awarded. The Company’s revenue generated from international clients as a percentage of total revenue was approximately

10%,

11%,

and

12%

for the years

2016,

2015,

and

2014.

December

31,

2016

and

2015,

long-lived assets from international offices were not material as compared to the Company’s total long-lived assets.

Risks and Uncertainties

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and contract receivables. The majority of the Company

’s cash transactions are processed through

one

U.S. commercial bank. Cash held domestically in excess of daily requirements is used to reduce any amounts outstanding under the Company’s Credit Facility. As of

December

31,

2016

and

2015,

the Company held approximately

$5.4

million and

$6.7

million, respectively, of cash in foreign bank accounts. To date, the Company has not incurred losses related to cash and cash equivalents.

The Company

’s contract receivables consist principally of contract receivables from agencies and departments of, as well as from prime contractors to, the federal government, other governments, and commercial organizations. The Company believes that

this

credit risk with

respect to

contract receivables, is limited due to the credit worthiness of the U.S. government. Contract receivable credit risk is also limited due to a large number of customers in differing agencies of the U.S. government. The Company extends credit in the normal course of operations and does not require collateral from its clients.

The Company has historically been, and continues to be, heavily dependent upon contracts with the

federal government and is subject to audit by agencies of the federal government. Such audits determine, among other things, whether an adjustment of invoices rendered to the government is appropriate under the underlying terms of the contracts. Management does not expect any significant adjustments as a result of government audits that will adversely affect the Company’s financial position.

Use of Estimates

The preparation of financial statements in conformity with

U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.

Recent Accounting Pronouncements

Recent Accounting Pronouncements Adopted

During the

first

quarter of

fiscal year

2016,

the Company elected to early-adopt ASU

2015

17,

Balance Sheet Classification of Deferred Taxes

(Topic

740)

on a retrospective basis

As required by ASU

2015

17,

all deferred tax assets and liabilities are classified as non-current within the consolidated balance sheets. As a result of the adoption of ASU

2015

17,

the Company reclassified

$8.0

million in current deferred tax liabilities to long-term liabilities within the consolidated balance sheet at

December

31,

2015.

March

2016,

the

Financial Accounting Standards Board (“FASB”) issued ASU

2016

09,

Improvements to Employee Share-Based Payment Accounting (Topic

718).

ASU

2016

requires excess tax benefits and deficiencies from shares vested or settled to be recognized in the provision for income taxes in the statement of comprehensive income instead of additional paid-in-capital. In addition, the classification of cash flows from excess tax benefits and deficiencies changed from a financing activity to an operating activity and cash flows from the repurchase of shares for employees’ tax withholdings are required to be a financing activity. The standard also requires the election of a company-wide policy to account for forfeitures as an estimate or as they occur in recognizing stock-based compensation expense.

During the

second

quarter of

2016,

the Company elected to early adopt ASU

2016

09.

As a result of the adoption, effective

January

2016,

adjustments made to record excess tax benefits from shares vested or settled are recognized in the statement of comprehensive income instead of within

additional paid-in-capital. The Company elected to implement the required change related to the classification of cash flows from excess tax benefits as an operating activity on a prospective basis. With regard to the classification of employee tax withholdings, the adoption had no impact on the Company’s statements of cash flows as such activities have historically been presented as a financing activity. Finally, the Company elected to continue its policy to account for forfeitures as an estimate in recognizing stock-based compensation expense.

The adoption of ASU

2016

resulted in the recognition of excess tax benefits in the Company

’s provision for income taxes rather than additional paid-in-capital of

$0.7

million for the

2016

fiscal year. In addition, the Company’s net cash provided by operating activities increased

$0.7

million with a corresponding decrease to net cash provided by financing activities for the

2016

fiscal year.

Recent Accounting Pronouncements Not Yet Adopted

May

2014,

the FASB issued ASU

2014

09,

Revenue from Contracts with Customers (Topic

606).

ASU

2014

provides a single comprehensive revenue recognition framework and supersedes almost all existing revenue recognition guidance including industry-specific revenue guidance. Included in the new principles-based revenue recognition model are changes to the basis for de

termining the timing for revenue recognition. In addition, the standard expands and improves revenue disclosures. In

August

2015,

the FASB issued ASU

2015

14,

Revenue from Contracts with Customers (Topic

606):

Deferral of Effective Date, to amend ASU

2014

to defer the effective date of the new revenue recognition standard. In accordance with this update, the Company has elected to adopt the requirements of the new standard effective

January

2018.

The guidance permits the Company to either apply the requirements retrospectively to all prior periods presented (full retrospective), or apply the requirements in the year of adoption, through a cumulative adjustment (modified retrospective). Under the full retrospective approach, the

2016,

2017

and

2018

financial statements would be adjusted to reflect the effects of adopting the new standard. Under the modified retrospective approach, the new standard would apply for the period beginning

January

2018,

to new contracts and to those contracts that were not completed as of

January

2018.

For those contracts not completed as of

January

2018,

this would result in a cumulative catch-up adjustment to retained earnings.

The Company continues to evaluate and track the impact of adopting ASU

2014

on the nature and timing of revenues and expanded disclosure requirements. As of

December

2016,

the Company completed its preliminary assessment. As part of that assessment, the Company evaluated significant revenue streams and key contracts within those revenue streams to identify potential revenue recognition differences and to consider if these differences could have a material impact as a result of applying the new guidance. Based upon our assessment, the Company anticipates that the new standard

may

likely result in a change in the timing of our revenue recognition for performance incentives received from clients. Performance incentives are currently recognized as revenue when specific quantitative goals are achieved; however, under the new standard, the Company will be required to estimate the amount of the incentive that will be earned at the inception of the contract and recognize the incentive over the term of the contract. Based on our analysis, this difference will not result in a material change to our annual revenue recognized but

may

accelerate the revenue recognized on a quarterly basis. As a large percentage

of the Company’s revenue is transaction based (cost-based and time-and-materials), we do not expect the new standard to impact these revenue streams. In some of our arrangements, particularly media purchases within our digital space, we recognize revenue on a net versus gross basis. We are evaluating the impact of the new guidance on our gross versus net assessment.

At this time, the Company has not selected an adoption method (full retrospective or modified retrospective) and continues to evaluate and track the impact the new guidance and method of the adoption will have on its consolidated financial statements. Adoption of the new ASU will not only involve a final assessment of the impacts on our revenue, costs and related disclosures, but also on our existing policies, processes and controls as they relate to revenue recognition. Therefore, our evaluation of the ASU will continue throughout

2017.

As part of our implementation efforts, the Company is and will continue to review and modify existing policies, processes and controls that will need to change as a result of implementing the new guidance. In addition, to ensure an effective rollout, we are incorporating a detailed training and communication plan to key stakeholders within the scope of the overall project.

February

2016,

the FASB issued ASU

2016

02,

Leases (Topic

842).

This update revises an entity

’s accounting for operating leases and requires lessees to recognize a right-of-use asset and lease liability for all leases with terms of more than

months. This update also requires certain qualitative and specific quantitative disclosures. ASU

2016

does not significantly change the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee. This update is effective for the

first

interim and annual periods beginning after

December

15,

2018,

with early adoption permitted. The guidance requires that lessees recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than

months. The new guidance also requires disclosures designed to give financial statement users information on the amount, timing, and cash flows arising from leases. These disclosures include qualitative and quantitative information. The Company continues to evaluate the impact of adopting ASU

2016

02,

the elections to be made at adoption in a modified retrospective approach, and the timing of adoption and its impact on any debt refinancing.

August

2016,

the FASB issued ASU

2016

, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments (Topic

230).

This update addresses

eight

specific cash flow issues with the objective of reducing the existing diversity in practice. This update is effective for the Company for its fiscal year

2018,

with early adoption permitted. The Company is currently evaluating the impact of adopting ASU

2016

15.

The statement is not expected to have a material impact on the Company’s consolidated financial statements.

November

2016,

the FASB issued ASU No.

2016

18,

Statement of Cash Flows: Restricted Cash (Topic

230),

which requires entities to show the changes in the total of cash, cash equivalents, restricted cash, and restricted cash equivalents in the statement of cash flows. As a result, entities will no longer present transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the statement of cash flows. ASU

2016

becomes effective for fiscal years beginning after

December

15,

2017,

and interim periods within those fiscal years. Any adjustments will be applied retrospectively. Early adoption is permitted. The Company is evaluating the impact on its consolidated financial statements resulting from the future adoption of the standard. Restricted cash is currently included within operating cash flows within the consolidated statement of cash flows for all periods presented.

January

2017,

the FASB issued ASU

2017

04,

Intangibles-

Goodwill and Other (Topic

350)

that simplifies the subsequent measurement of goodwill by eliminating Step

from the current goodwill impairment test in the event that there is evidence of an impairment based on qualitative or quantitative assessments. ASU

2017

does not change how the goodwill impairment is identified, and the Company will continue to perform a qualitative assessment annually to determine whether the

two

step impairment test is required. Under the current accounting standards, the impairment loss to recognize under Step

of the impairment test requires the Company to calculate the implied fair value of goodwill by assigning fair value to the reporting unit's assets and liabilities as if the reporting unit has been acquired in a business combination, and subtracting the implied goodwill from the carrying amount of the goodwill. The new standard would require the Company to determine the fair value of the reporting unit and subtracting it from its carrying amount. ASU

2017

is effective for the Company for fiscal years after

December

15,

2019,

and early adoption is permitted. ASU

2017

is required to be adopted prospectively, and the adoption is effective for annual goodwill impairment tests performed in the year of adoption. The Company is currently evaluating the impact of the adoption of ASU

2017

on the consolidated financial statements

Note 3 - Contract Receivables

12 Months Ended

Dec. 31, 2016

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

NOTE

—CONTRACT RECEIVABLES

Contract receivables consisted of the following at

December

31:

	201 6			201 5
Billed	$	168,012		$	159,985
Unbilled		108,432			90,262
Retainages		5,088			5,486
Other		2,424			3,370
Allowance for doubtful accounts		(2,591	)		(2,138	)
Contract receivables, net	$	281,365		$	256,965

Contract receivables, net of the established allowance, are stated at amounts expected to be realized in future periods. Unbilled receivables result from revenue that has been earned in advance of billing. Unbilled receivables can be invoiced at contractually defined intervals or milestones, as well as upon completion of the contract or government audits. The Company anticipates that the majority of unbilled receivables will be substantially billed and collected within

one

year, and therefore, classifies them as current assets in accordance with industry practice.

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

Note 4 - Property and Equipment

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment Disclosure [Text Block]

NOTE

—PROPERTY AND EQUIPMENT

Property and equipment consisted of the following at

December

31:

	201 6			201 5
Leasehold improvements	$	17,847		$	17,064
Software		41,269			41,902
Furniture and equipment		26,570			28,734
Computers		28,874			28,928
		114,560			116,628
Accumulated depreciation and amortization		(74,076	)		(71,203	)
Total property and equipment, net	$	40,484		$	45,425

Depreciation expense for property and equipment

for the years ended

December

31,

2016,

2015,

and

2014,

was approximately

$16.3

million,

$15.8

million, and

$13.1

million, respectively.

Note 5 - Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE

—GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill

The changes in the carrying amount of goodwill for the fiscal years ended

December

were as follows:

	201 6			201 5
Balance as of January 1	$	687,404		$	687,778
Goodwill resulting from the Trade NT E business combination		191			—
Goodwill resulting from the Mostra business combination (1) (2)		654			(380	)
Goodwill resulting from the CityTech business combination (1)		—			(29	)
Goodwill resulting from the Olson business combination (1) (2)		267			3,410
Effect of foreign currency translation		(4,833	)		(3,375	)
Balance as of December 31	$	683,683		$	687,404

(1)

During the year ended

December

31,

2015,

the Company recorded changes to goodwill representing adjustments during the

measurement-period (up to

one

year from the date of an acquisition) as well as new information related to acquisitions during the year ended

December

31,

2014.

These goodwill adjustments were not significant to our previously reported operating results or financial position. See further discussion of the Company’s business combinations in “Note

6—Business

Combinations.”

(2)

During the year ended

December

31,

2016

, the Company recorded changes to goodwill representing adjustments for deferred tax balances relating to acquired assets and liabilities. These balances were not significant to our previously reported operating results or financial position.

Other Intangible Assets

Intangible assets

with definite lives are primarily amortized over periods ranging from approximately

years. The weighted-average period of amortization for all intangible assets as of

December

31,

2016,

8.7

years. The customer-related intangible assets related to the business combinations, which consist of customer contracts, backlog, and non-contractual customer relationships, are being amortized based on estimated cash flows and respective estimated economic benefit of the assets. The weighted-average period of amortization of the customer-related intangibles is

8.7

years. Intangible assets related to acquired developed technology are being amortized on an accelerated basis over a weighted-average period of

5.5

years. Intangible assets with an indefinite life consist of a domain name.

ther intangibles consisted of the following at

December

31:

	2016
	Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Customer-related	$	115,806	$	(70,090	)	$	45,716
Developed technology		1,463		(1,145	)		318
Total amortizable intangible assets		117,269		(71,235	)		46,034
Intangible with indefinite life		95		—			95
Total intangible assets	$	117,364	$	(71,235	)	$	46,129

	2015
	Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Customer-related	$	117,654	$	(59,412	)	$	58,242
Developed technology		1,463		(806	)		657
Total intangible assets	$	119,117	$	(60,218	)	$	58,899

Aggregate

amortization expense for the years ended

December

31,

2016,

2015,

and

2014,

was approximately

$12.5

million,

$17.2

million, and

$10.4

million, respectively. The estimated future amortization expense relating to intangible assets is as follows:

Year ending December 31,
2017	$	10,846
2018		8,432
2019		6,124
2020		4,527
2021		4,082
Thereafter		12,023
Total	$	46,034

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

Note 6 - Business Combinations

12 Months Ended

Dec. 31, 2016

Business Combination Disclosure [Text Block]

NOTE

—BUSINESS COMBINATIONS

Trade NTE

November

2016,

the Company acquired Trade NTE, LLC. (“Trade NTE”), a Georgia-based company specializing in strategic marketing and branding services. The acquisition enhanced the Company’s branding services through effective engagements between clients and customers. The acquisition was immaterial to the Company’s financial statements taken as a whole.

Olson

November

2014,

the Company completed the acquisition of OCO Holdings, Inc. and its various subsidiaries, including Olson + Co., Inc. (collectively, “Olson”), a leading provider of marketing technology and digital services based in Minneapolis, Minnesota. As a result of the acquisition, Olson became a wholly owned subsidiary of the Company. The aggregate purchase price of approximately

$298.2

million in cash was funded by the Company’s Credit Facility (as defined in “Note

– Long-Term Debt” below). The acquisition expanded the Company’s existing digital technology and strategic communications work and strengthened its ability to bring more integrated solutions to an expanded client base, including multi-channel marketing initiatives across web, mobile, email, social, print, broadcast and off-premise platforms.

The

acquisition was accounted for under the acquisition method. The allocation of the total purchase price to the tangible and intangible assets and liabilities of Olson was based on management’s estimate of fair value as of the acquisition date and was completed in the

fourth

quarter of

2015.

The Company engaged an independent valuation firm to assist management in the allocation of the purchase price to goodwill and to other acquired intangible assets. The excess of the purchase price over the estimated fair value of the net tangible assets acquired was approximately

$293.4

million. The Company has allocated approximately

$228.5

million to goodwill and

$64.9

million to other intangible assets. The goodwill recorded as part of the acquisition primarily reflects the value of providing an established platform to leverage the Company’s existing digital interactive technologies and domain expertise, synergies expected to arise from providing end-to-end customer solutions to a combined client-base across all channels, as well as any intangible assets that do not qualify for separate recognition. The weighted average amortization period for the amount allocated to other intangible assets in total is

9.6

years from the acquisition date. The intangible assets consist of approximately

$60.3

million of customer-related intangibles that are being amortized over

10.2

years from the acquisition date,

$4.0

million of marketing-related intangibles that were amortized over

1.2

years from the acquisition date, and

$0.6

million of developed technology intangibles that are being amortized over

6.2

years from the acquisition date. Olson was a stock purchase for tax purposes; therefore, goodwill and amortization of other intangibles created via this acquisition are not deductible for income tax purposes.

During the year ended

December

31,

2015,

the Company recorded an increase to goodwill of $

3.4

million related to measurement-period adjustments to the preliminary purchase price allocation. The measurement-period adjustments were primarily related to reductions of

$7.3

million and

$5.9

million to the valuation of fixed assets and accrued expenses and other liabilities, as well as a

$1.8

million holdback adjustment that increased the purchase price to

$298.2

million. Goodwill adjustments were not significant to our previously reported operating results or financial position.

The results of operations of the Olson acquisition are included in the Company

’s consolidated statements of comprehensive income for the year ended

December

31,

2016

and

2015.

For the year ended

December

31,

2014,

Olson contributed net revenues of

$23.0

million and net earnings of

$2.2

million since the acquisition date of

November

2014

excluding transaction-related acquisition costs of

$1.6

million, as well as interest expense, amortization of intangible assets resulting from the acquisition, stock-based compensation expense, corporate allocations and integration costs.

The following unaudited condensed pro forma information presents combined financial information as if the acquisition of

Olson had been effective at the beginning of fiscal year

2013.

As a result, fiscal year

2014

represents the pro forma results for year

two

of the acquisition. The pro forma information includes adjustments reflecting changes in the amortization of intangibles, stock-based compensation expense,

and interest expense, an adjustment to eliminate

$2.6

million of operating income related to the reduction of an Olson contingent liability that was settled as a result of the acquisition and records income tax effects as if Olson had been included in the Company’s results of operations.

Pro forma Information for the

Year Ended

December

(Unaudited)

	2014
Revenue	$	1,167,787
Operating income		78,518
Net income		42,461
Earnings per share:
Basic earnings per share	$	2.17
Diluted earnings per share	$	2.12

CityTech

March

2014,

the Company acquired CityTech, Inc. (“CityTech”), a Chicago-based digital interactive consultancy specializing in enterprise applications development, web experience management, mobile application development, cloud enablement, managed services, and customer experience management solutions. The acquisition added expertise to the Company

’s content management capabilities and complemented its digital and interactive business. During the

first

quarter of

2015,

the Company finalized its valuation of the assets acquired and liabilities assumed as a result of the acquisition. The purchase was immaterial to the Company’s financial statements taken as a whole.

Mostra

February

2014,

the Company completed its acquisition of Mostra SA (“Mostra”), a strategic communications consulting company based in Brussels, Belgium. Mostra

offered end-to-end, multichannel communications solutions to assist government and commercial clients, in particular the European Commission. The acquisition extended the Company’s strategic communications capabilities globally to complement its policy work and enhanced its strategy of providing a full suite of services that leverages its research and advisory services. During the

first

quarter of

2015,

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1524-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4922-128472

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4934-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4926-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=73530397&loc=SL65897772-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

Note 7 - Accrued Salaries and Benefits

12 Months Ended

Dec. 31, 2016

NOTE

—ACCRUED SALARIES AND BENEFITS

Accrued salaries and benefits consisted of the following at

December

31:

	201 6		201 5
Accrued paid time off and leave	$	11,342	$	10,573
Accrued salaries		9,443		7,406
Accrued bonuses, liability-classified awards and commissions		13,590		11,213
Accrued payroll taxes and withholdings		22		6,154
Accrued medical		3,026		2,520
Other		6,580		5,252
Total accrued salaries and benefits	$	44,003	$	43,118

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

Note 8 - Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2016

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE

—ACCRUED EXPENSES

AND OTHER CURRENT LIABILITIES

Accrued expenses

and other current liabilities consisted of the following at

December

31:

	201 6		201 5
Accrued subcontractor and other direct costs	$	30,153	$	25,905
Deposits		12,389		5,547
Accrued IT and software licensing costs		5,349		5,139
Accrued insurance premiums		1,028		1,107
Accrued professional services		795		673
Other accrued expenses and current liabilities		2,917		4,630
Total accrued expenses and other current liabilities	$	52,631	$	43,001

Note 9 - Long-term Debt

12 Months Ended

Dec. 31, 2016

Long-term Debt [Text Block]

NOTE

—LONG-TERM DEBT

The Company entered into a Fourth Amended and Restated Business Loan and Security Agreement with a syndication of

commercial banks on

May

16,

2014

which was further modified on

November

2014

(the “Credit Facility”). The Credit Facility matures on

May

16,

2019

, and allows for borrowings of up to

$500.0

million without a borrowing base requirement, taking into account financial, performance-based limitations and provides for an “accordion,” which permits additional revolving credit commitments of up to

$100.0

million, subject to lenders’ approval. The Company has the option to borrow funds under the Credit Facility at interest rates based on both LIBOR

(1,

month rates) and prime rates, plus their applicable margins, and are payable monthly. The Credit Facility provides for stand-by letters of credit aggregating up to

$30.0

million that reduce the funds available under the Credit Facility when issued. The Credit Facility is collateralized by substantially all of the assets of the Company and requires that the Company remain in compliance with certain financial and non-financial covenants. The financial covenants, as defined in the Credit Facility, require, among other things, that the Company maintain, on a consolidated basis for each quarter, a fixed charge coverage ratio of not less than

1.25

1.00

and a leverage ratio of not more than

3.75

1.00.

As of

December

31,

2016,

the Company was in compliance with its covenants under the Credit Facility.

he Credit Facility was subject to a commitment fee on the unused portion of the Credit Facility of

0.25%

per annum at

December

31,

2016

and

2015.

As of

December

31,

2016,

the available borrowing capacity under the Credit Facility (excluding the accordion) was

$237.2

million. Taking into account the financial and performance-based limitations, the available borrowing capacity (excluding the accordion) was

$195.0

million as of

December

31,

2016.

Long-term debt

outstanding and the weighted average interest rate at

December

is summarized as follows:

	201 6					201 5
	Debt Outstanding		Weighted Average Interest Rate			Debt Outstanding		Weighted Average Interest Rate
Revolving Line of Credit/Swing Line	$	259,389		2.46	%	$	311,532		2.23	%

Debt Issuance Cost

The Company

’s debt issuance costs, which are included within other assets, are amortized over the term of indebtedness. Amortizable debt issuance costs were

$5.8

million as of both

December

31,

2016

and

December

31,

2015.

Accumulated amortization related to debt issuance costs was

$4.5

million and

$4.0

million, as of

December

31,

2016

and

2015,

respectively. Amortization expense of

$0.5

million was recorded for each of the years ended

December

31,

2016,

2015,

and

2014.

Letters of Credit

December

31,

2016

and

2015,

the Company had

nine

outstanding letters of credit totaling approximately

$3.4

million and

$3.7

million, respectively. These letters of credit are renewed annually.

Note 10 - Derivative Instruments	12 Months Ended
Note 10 - Derivative Instruments	Dec. 31, 2016
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	NOTE 10 —DERIVATIVE INSTRUMENTS On September 30, 2016, the Company entered into a floating-to-fixed interest rate hedge agreement for an aggregate notional amount of $100.0 million which hedges a portion of the Company’s floating rate indebtedness. The swap transaction was intended to mitigate the Company’s interest rate risk as it provided for the Company to pay a fixed rate of 1.22% per annum plus the applicable margin pursuant to the Credit Facility. Notwithstanding the terms of the interest rate hedge transaction, the Company is ultimately obligated for all amounts due and payable under the Credit Facility. The cash flows from the interest rate swap agreement begins January 31, 2018 and the hedge matures January 31, 2023. The Company designated the swap as a cash flow hedge. On December 1, 2016, the Company sold the interest rate hedge agreement. The fair value of the interest rate hedge, as of the date of the sale, was recorded in other comprehensive income and will be recognized into earnings when earnings are impacted by the cash flows of the hedged items, the interest payments on the Credit Facility or its replacement from January 31, 2018 to January 31, 2023.

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41620-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624163-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5579240-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624177-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41641-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624258-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80748-113994

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5708775-113959

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5708773-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5618551-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5580258-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624181-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=64837297&loc=d3e41638-113959

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Note 11 - Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Text Block]

NOTE

—INCOME TAXES

The domestic and foreign components of income before provision for income taxes are as follows (in thousands) for the years ended

December

31:

	2016		2015		2014
Domestic	$	69,159	$	54,150	$	53,597
Foreign		5,348		9,450		10,553
Income before income taxes	$	74,507	$	63,600	$	64,150

Income tax expense consisted of the following

for the years ended

December

31:

	2016			2015		2014
Current:
Federal	$	12,979		$	14,797	$	13,383
State		3,514			2,669		3,151
Foreign		1,932			1,475		3,563
Total current		18,425			18,941		20,097
Deferred:
Federal		8,872			4,562		3,264
State		1,222			512		399
Foreign		(596	)		216		360
Total deferred		9,498			5,290		4,023
Income Tax Expense	$	27,923		$	24,231	$	24,120

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and income tax purposes.

Deferred tax assets (liabilities) consisted of the following at

December

31:

	2016			2015
Deferred Tax Assets
Allowance for bad debt	$	1,008		$	831
Accrued paid time off		2,592			2,416
Accrued bonus		55			149
Foreign net operating loss (NOL) carry forward		1,371			933
Federal/state net operating loss (NOL) carry forward		3,010			6,458
Stock option compensation		4,292			4,792
Deferred rent		5,423			5,376
Deferred compensation		3,662			2,908
Foreign tax credits		2,631			1,914
State tax credits		1,784			1,339
Federal tax credits		225			225
Foreign exchange		5,349			1,879
Accrued liabilities and other		3,378			2,643
		34,780			31,863
Less: Valuation Allowance		(1,131	)		(933	)
Total Deferred Tax Assets		33,649			30,930

Deferred Tax Liabilities
Retention		(1,684	)		(1,860	)
Prepaid expenses		(1,654	)		(1,040	)
Payroll taxes		(617	)		(502	)
Unbilled revenue		(8,728	)		(8,093	)
Depreciation		(6,664	)		(7,186	)
Amortization		(51,842	)		(44,867	)
Deferred gain and o ther		(1,574	)		(708	)
Total Deferred Tax Liabilities		(72,763	)		(64,256	)
Total Net Deferred Tax Liability	$	(39,114	)	$	(33,326	)

At both

December

31,

2016

and

2015,

the Company had net operating loss (“NOL”) carry-forwards for foreign income taxes of approximately

$4.1

million and

$6.9

million, respectively, all of which

may

be carried forward indefinitely

December

31,

2016

, the Company had NOL carry-forwards for federal and state income tax purposes of approximately

$5.2

million, which expire in

2034.

The Company also had federal tax credits totaling

$0.2

million, all of which

may

be carried forward indefinitely. The Company acquired these NOLs and credits as a result of its purchase of Olson in

November

2014.

Internal Revenue Code Section

382

imposes an annual limitation on the use of a corporation’s NOLs, tax credits and other carryovers after an “ownership change” occurs.

Section

382

imposes an annual limitation on the amount of post-ownership change taxable income a corporation

may

offset with pre-ownership change NOLs and credits. In general, the annual limitation is determined by multiplying the value of the corporation’s stock immediately before the ownership change (subject to certain adjustments) by the applicable long-term tax-exempt rate. Any unused portion of the annual limitation is available for use in future years until such NOLs are scheduled to expire (in general, NOLs

may

be carried forward

years). The Company presently estimates that it will be able to fully utilize the acquired NOLs and credits prior to their expiration.

December

31,

2016,

the Company had gross state income tax credit carry-forwards of approximately

$2.9

million, which expire between

2017

and

2025.

A deferred tax asset of approximately

$1.8

million (net of federal benefit) has been established related to these state income tax credit carry-forwards as of

December

31,

2016.

The need to establish valuation allowances for deferred assets is based on a more-likely-than-not threshold that the benefit of such assets will be realized in future periods. Appropriate consideration has been given to all available evidence, including historical operating results, projections of taxable income, and tax planning alternatives. The Company concluded that a valuation allowance of approximately

$1.1

million and

$0.9

million was required for tax attributes related to specified foreign jurisdictions as of

December

31,

2016

and

2015,

respectively.

The net change in the total valuation allowance for

2016

was an increase of approximately

$0.2

million compared to

2015.

The

$0.2

million increase is comprised primarily of additional valuation allowance recorded against net operating losses incurred in foreign jurisdictions where

the Company is winding down operations. This increase is offset partially by the release of a valuation allowance in another foreign jurisdiction where the Company has ongoing operations to reflect the benefit realized from the utilization of net operating loss and other deduction carryforwards related to the reorganization of a business unit in that jurisdiction.

he Company made no provisions for deferred U.S. income taxes or additional foreign taxes on any unremitted earnings of its controlled foreign subsidiaries because the Company considers these earnings to be permanently invested. If these earnings were repatriated, in the form of dividends or otherwise, the Company would be subject to U.S. income tax on these earnings. Determination of the amount of unrecognized deferred U.S. income tax liability is not practicable due to the complexities associated with this hypothetical calculation; however, unrecognized foreign tax credit carry forwards would be available to reduce some portion of the related U.S. tax liability. The Company has

$2.6

million of foreign tax credits available for carry forward related to its foreign branch operations as of

December

31,

2016.

The total amount of unrecognized tax benefits as of

December

31,

2016

and

2015,

was

$1.2

million and

$0.4

million, respectively. Included in the balance as of

December

31,

2016

and

2015,

were

$1.0

million and

$0.3

million, respectively, of tax positions that, if recognized, would impact the effective tax rate.

The unrecognized tax benefit reconciliation, excluding penalty and interest, is as follows:

Unrecognized tax benefits at January 1, 2014	$	702
Increase (decrease) in unrecognized tax benefits		—
Unrecognized tax benefits at December 31, 2014		702
Decrease attributable to settlements		(174	)
Increase attributable to tax positions taken during a prior period		12
Decrease attributable to lapse of statute of limitations		(140	)
Unrecognized tax benefits at December 31, 2015		400
Increase attributable to tax positions taken during a prior period		925
Decrease attributable to lapse of statute of limitations		(140	)
Unrecognized tax benefits at December 31, 2016	$	1,185

The Company

’s policy is not to recognize accrued interest and penalties related to unrecognized tax benefits as a component of tax expense. The Company had approximately

$0.2

million and

$0.1

million of accrued penalty and interest at

December

31,

2016,

and

2015,

respectively.

The Company

’s

2013

through

2016

tax years remain subject to examination by the Internal Revenue Service for federal tax purposes. Certain significant state and foreign tax jurisdictions are also either currently under examination or remain open under the statute of limitations and subject to examination for the tax years from

2012

2016.

Although the Company believes it has adequately provided for all uncertain tax positions, amounts asserted by taxing authorities could be greater than the Company

’s accrued position. Accordingly, additional provisions on federal, state and foreign income tax related matters could be recorded in the future as revised estimates are made or the underlying matters are effectively settled or otherwise resolved. Conversely, the Company could settle positions with the tax authorities for amounts lower than have been accrued. The Company believes it is reasonably possible that, during the next

months, the Company’s liability for uncertain tax positions

may

decrease by approximately

$0.4

million.

The Company

’s provision for income taxes differs from the anticipated federal statutory rate. Approximate differences between the statutory rate and the Company’s provision are as follows:

	2016			2015			2014
Taxes at statutory rate		35.0	%		35.0	%		35.0	%
State taxes, net of federal benefit		3.9	%		3.9	%		4.2	%
Foreign tax rate differential		(0.1	)%		(0.3	)%		(0.6	)%
Other permanent differences		0.8	%		1.9	%		2.0	%
Prior year tax adjustments		(1.0	) %		(1.9	)%		(2.3	)%
Unrecognized tax benefits		1.0	%		—			—
Valuation Allowance Release		(0.3	) %		—			—
Equity-based Compensation		(1.0	) %		—			—
Tax credits		(0.8	)%		(0.5	)%		(0.7	)%
Taxes at effective rate		37.5	%		38.1	%		37.6	%

Note 12 - Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2016

Comprehensive Income (Loss) Note [Text Block]

NOTE

—

ACCUMULATED OTHER COMPREHENSIVE LOSS

As of

December

31,

2016

and

2015,

accumulated other comprehensive loss, net of tax, included the following:

	2016			2015
Foreign currency translation adjustments	$	11,815		$	7,491
Gain on sale of interest rate hedge agreement (1)		(2,175	)		—
Total	$	9,640		$	7,491

(1)

Represents the fair value of interest rate

hedge agreements, designated as a cash flow hedge, which was sold on

December

2016.

The fair value of the interest rate hedge agreement was recorded in other comprehensive income and will be reclassified to earnings when earnings are impacted by the hedged items, the interest payments on the Credit Facility or its replacement from

January

31,

2018

January

31,

2023

(See Note

Derivative Instruments).

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Note 13 - Accounting for Stock-based Compensation

12 Months Ended

Dec. 31, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

NOTE

—ACCOUNTING FOR STOCK-BASED COMPENSATION

Stock Incentive Plans

June

2015,

the Company

’s stockholders approved an amendment (the “Amendment”) to the ICF International, Inc.

2010

Omnibus Incentive Plan (as amended, the “Omnibus Plan”). The Amendment, among other items, increased the new shares available for issuance under the Omnibus Plan by

1,540,000

shares from

3,550,000

5,090,000

(for an aggregate

5,966,186

shares, which includes shares that remained available under the

2006

Long-Term Equity Incentive Plan when the Omnibus Plan was initially adopted). The Omnibus Plan provides for the granting of options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, cash-based awards, and other stock-based awards to all officers, key employees, and non-employee directors of the Company. Under the terms of the Omnibus Plan, shares awarded that are not stock options or stock appreciation rights, are counted as

1.93

shares deducted for every

one

share delivered under those awards. Shares awarded that are stock options or stock appreciation rights are counted as a single share deducted from the Omnibus Plan for every

one

share delivered under those awards. As of

December

31,

2016,

the Company had approximately

2.2

million shares available to grant under the Amended Plan. CSRSUs have no impact on the shares available for grant under the Omnibus Plan, and have no impact on the calculated shares used in earnings per share calculations.

he total stock-based compensation expense for the years ended

December

31,

2016,

2015,

and

2014,

the unrecognized compensation expense at

December

31,

2016,

and the weighted-average period to recognize the remaining unrecognized shares are as follows:

	Stock-Based Compensation
	Recognized December 31,						Unrecognized
	2016		2015		2014		December 31, 2016		Weighted- Average Period to Recognize (years)
Stock Options	$	909	$	1,546	$	1,866	$	134		0.2
Restricted Stock Units		6,325		7,409		7,881		14,030		2.4
Cash-Settled Restricted Stock Units		7,091		4,414		3,207		17,114		2.7
Non-Employee Director Awards		741		645		481		—		—
Performance Shares		877		727		—		2,346		1.6
	$	15,943	$	14,741	$	13,435	$	33,624

The assumptions of

employment termination forfeiture rates used in the determination of fair value of stock awards during calendar year

2016

were based on the Company’s historical average from

October

2006

through the

months preceding the reporting period. The expected annualized forfeiture rates used varied from

3.7%

9.4%,

and the Company does not expect these termination rates to vary significantly in the future.

Stock Options

Option awards are granted with an exercise price equal to the market value of the Company

’s common stock on the date of grant. All options outstanding as of

December

31,

2016

have a

-year contractual term. Options generally have a vesting term of

three

four

years. There were

option awards granted during

2016

and

2015.

The fair value assumptions using the Black-Scholes-Merton pricing model for awards granted in

2014

were

5.1

years for the expected life,

33.0%

for historical volatility, and

1.5%

for the risk-free rate of return.

The following table summarizes the changes in outstanding stock options:

	Number of Shares			Weighted Average Exercise Price		Aggregate Intrinsic Value (in thousands)
Outstanding at January 1, 2014		694,552		$	24.34
Exercised		(85,063	)	$	21.53
Granted		166,861		$	40.68
Forfeited/Expired		(9,426	)	$	25.53
Outstanding at December 31, 2014		766,924		$	28.20
Exercised		(43,919	)	$	21.23
Granted		—		$	—
Forfeited/Expired		—		$	—
Outstanding at December 31, 2015		723,005		$	28.62
Exercised		(128,301	)	$	23.65
Granted		—		$	—
Forfeited/Expired		(7,297	)	$	40.68
Outstanding at December 31, 2016		587,407		$	29.56	$	15,064

Vested plus expected to vest at December 31, 2016		587,204		$	29.55	$	15,061
Exercisable at December 31, 2016		535,376		$	28.47	$	14,308

The aggregate intrinsic value in the preceding table is based on the Company

’s closing stock price of

$55.20

as of

December

31,

2016.

The total intrinsic value of options exercised was

$2.5

million,

$0.8

million, and

$1.5

million for the years ended

December

31,

2016,

2015,

and

2014,

respectively. The weighted average grant date fair value of options granted was

$13.00

for the year ended

December

31,

2014.

The fair value of shares vested was

$1.3

million,

$2.0

million, and

$1.8

million for the years ended

December

31,

2016,

2015,

and

2014,

respectively. As of

December

31,

2016,

the weighted-average remaining contractual term for options vested and expected to vest was

5.7

years, and for exercisable options was

5.5

years.

Information regarding stock options outstanding as of

December

31,

2016

is summarized below:

			OPTIONS OUTSTANDING						OPTIONS EXERCISABLE
Range of Exercise Prices			Number Outstanding As of December 31, 2016		Weighted Average Remaining Contractual Term		Weighted Average Exercise Price		Number Exercisable As of December 31, 2016		Weighted Average Exercise Price
$ 9.05	–	$25.00		131,267		3.7	$	23.37		131,267	$	23.37
$25.01	–	$28.00		300,107		5.8	$	26.48		300,107	$	26.48
$28.01	–	$41.00		156,033		7.1	$	40.68		104,002	$	40.68
$9.05	to	$41.00		587,407		5.7	$	29.56		535,376	$	28.47

Restricted Stock Units

RSUs generally have a vesting term of

three

four

years.

Upon vesting, the employee is issued

one

share of stock for each RSU he or she holds. The fair value of shares vested was $

7.2

million,

$6.3

million, and

$8.2

million for the years ended

December

31,

2016,

2015,

and

2014,

respectively.

A summary of the Company

’s RSUs is presented below.

	Number of Shares			Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value (in thousands)
Non-vested RSUs at January 1, 2014		756,188		$	25.13
Granted		265,811		$	39.48
Vested		(333,321	)	$	24.73
Cancelled		(44,791	)	$	27.33
Non-vested RSUs at December 31, 2014		643,887		$	31.10
Granted		250,159		$	39.04
Vested		(233,899	)	$	26.85
Cancelled		(104,243	)	$	36.76
Non-vested RSUs at December 31, 2015		555,904		$	35.40
Granted		240,868		$	34.68
Vested		(221,659	)	$	32.45
Cancelled		(67,115	)	$	37.60
Non-vested RSUs at December 31, 2016		507,998		$	36.12	$	28,041
RSUs expected to vest in the future		507,998		$	36.12	$	28,041

The aggregate intrinsic value

in the preceding table is based on the Company’s closing stock price of

$55.20

per share as of

December

31,

2016.

Cash-Settled Restricted

Stock Units

CSRSUs generally have a vesting term of

four

years. A summary of the Company’s CSRSUs is presented below.

				Weighted-
	Number of Shares			Average Grant Date Fair Value		Aggregate Intrinsic Value (in thousands)
Non-vested CSRSUs at January 1, 2014		200,299		$	28.23
Granted		416,432		$	39.12
Vested		(47,742	)	$	27.55
Cancelled		(31,870	)	$	32.12
Non-vested CSRSUs at December 31, 2014		537,119		$	36.36
Granted		121,015		$	39.35
Vested		(78,033	)	$	33.29
Cancelled		(133,438	)	$	38.14
Non-vested CSRSUs at December 31, 2015		446,663		$	37.18
Granted		233,790		$	34.29
Vested		(146,619	)	$	34.70
Cancelled		(70,812	)	$	37.55
Non-vested CSRSUs at December 31, 2016		463,022		$	35.96	$	25,559
CSRSUs expected to vest in the future		463,022		$	35.96	$	25,559

The aggregate intrinsic value in the preceding table is based on the Company

’s closing stock price of

$55.20

per share as of

December

31,

2016.

The fair value of CSRSUs vested and settled in cash for the years ended

December

31,

2016,

2015,

and

2014

was

$5.9

million,

$2.9

million and

$1.7

million, respectively.

Non-Employee Director Awards

The Company grants

awards of unregistered shares to its non-employee directors on a quarterly basis under its Annual Equity Election. The awards are issued from the Company’s treasury stock and have no impact on the shares available for grant under the Omnibus Plan. Non-employee director awards do not include vesting conditions; thus, there was

unrecognized expense related to these awards at

December

31,

2016.

A summary of the Company

’s non-employee director awards granted by fiscal year is presented below.

For the Year ended December 31,	Number of Shares Granted		Weighted- Average Grant Date Fair Value
2014		15,872	$	36.08
2015		18,109	$	35.62
201 6		15,299	$	39.32

Performance Shares

In the

first

quarter of

2015,

the Company

’s Board of Directors approved a performance-based share program (the “Program”) that provides for the issuance of PSAs to its senior management. Under the Program, the number of PSAs that the participant will receive depends on the Company’s achievement of

two

performance goals during

two

performance periods. The performance goals under the Program are based on a performance condition (i) the Company’s compounded annual growth rate in earnings per share (“EPS”) during a performance period from

January

2015

through

December

31,

2016,

and a market condition (ii) the Company’s cumulative total shareholder return (“rTSR”) relative to its peer group during a performance period from

January

2015

through

December

31,

2017.

The PSAs will only be eligible to vest following the expiration of the

three

-year performance period ending on

December

31,

2017.

Actual shares vested will be subject to both continued employment by the Company (barring certain exceptions allowing for partial performance periods) and actual financial measures achieved. The actual number of shares of common stock that will be issued to each participant at the end of the applicable performance period will be determined by multiplying the award by the product of

two

percentages,

one

based on the Company’s EPS performance and a

second

one

based on the Company’s rTSR performance, subject to a minimum and maximum performance level.

A summary of the Company

’s PSAs is presented below.

				Weighted-
	Number of Shares			Average Grant Date Fair Value		Aggregate Intrinsic Value (in thousands)
Non-vested PSAs at January 1, 2015		—			—
Granted		58,822		$	44.21
Vested		—			—
Cancelled		—			—
Non-vested PSAs at December 31, 2015		58,822		$	44.21
Granted		74,574		$	37.75
Vested		—			—
Cancelled		(3,422	)	$	41.61
Non-vested PSAs at December 31, 2016		129,974		$	40.57	$	7,175
PSA s expected to vest in the future		129,974		$	40.57	$	7,175

The aggregate intrinsic value in the preceding table is based on the Company

’s closing stock price of

$55.20

per share as of

December

31,

2016.

The fair value of the awards is estimated on the grant date using a Monte Carlo simulation model due to the market condition for the rTSR component. The fair value assumptions using the Monte Carlo simulation model for awards in

2015

and

2016

were

0.0%

for both dividend yields,

29.3%

and

30.9%

for historical volatility, respectively, and

1.0%

for both risk-free rate of returns, respectively.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

Note 14 - Earnings Per Share

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Text Block]

NOTE

—EARNINGS PER SHARE

Earnings Per Share

EPS is computed by dividing reported net income by the weighted-average number of shares outstanding. Diluted EPS considers the potential dilution that could occur if common stock equivalents were exercised or converted into stock. The difference between the basic and diluted weighted-average equivalent shares with respect to the Company

’s EPS calculation is due entirely to the assumed exercise of stock options and the vesting and settlement of RSUs.

PSAs are included in the computation of diluted shares only to the extent that the underlying performance conditions (i) are satisfied as of the end of the reporting period or (ii) would be considered satisfied if the end of the reporting period were the end of the related performance period and the result would be dilutive under the treasury stock method. For the years ended

December

31,

2016,

2015,

and

2014,

approximately

163,564,

167,849,

and

151,611

anti-dilutive weighted-average shares were excluded from the calculation of EPS because they were anti-dilutive.

The dilutive effect of stock options

, RSUs, and performance shares for each period reported is summarized below:

	2016		2015		2014
	(in thousands)
Basic weighted-average shares outstanding	$	18,989	$	19,335	$	19,608
Effect of potential exercise of stock options , RSUs, and performance shares		427		328		389
Diluted weighted-average shares outstanding	$	19,416	$	19,663	$	19,997

Note 15 - Share Repurchase Program	12 Months Ended
Note 15 - Share Repurchase Program	Dec. 31, 2016
Notes to Financial Statements
Treasury Stock [Text Block]	NOTE 15 —SHARE REPURCHASE PROGRAM The Company' s Board of Directors approved a share repurchase plan effective in November 2013 and expiring in November 2015, which authorized the Company to repurchase its outstanding common stock. In March 2015, the plan was amended to increase the amount authorized for repurchases from $35.0 million to $75.0 million as of the date of the amendment, not to exceed the amount allowed under the Credit Facility. Our Credit Facility limits share repurchases to $75.0 million during the duration of the Credit Facility, net of new issuances as defined in the Credit Facility. In the third quarter of 2015, the Company's Board of Directors approved a new share repurchase plan effective in November 2015 that extends the share repurchase plan through November 2017 and authorizes share repurchases in the aggregate up to $75.0 million, not to exceed the amount allowed under the Credit Facility. Purchases under this program may be made from time to time at prevailing market prices in open market purchases or in privately negotiated transactions pursuant to Rules 10b5 - 1 and 10b - 18 under the Securities Exchange Act of 1934, as amended and in accordance with applicable insider trading and other securities laws and regulations. The purchases are funded from existing cash balances and/or borrowings, and the repurchased shares are held in treasury and used for general corporate purposes. The timing and extent to which the Company repurchases its shares will depend upon market conditions and other corporate considerations as may be considered in the Company’s sole discretion. During the year ended December 31, 2016, the Company repurchased 317,493 shares totaling $11.9 million under this program. As of December 31, 2016, approximately $37.7 million remained available under the share repurchase plan.

Note 16 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2016

Commitments and Contingencies Disclosure [Text Block]

NOTE

—COMMITMENTS

AND CONTINGENCIES

Litigation and Claims

The Company is involved in various legal matters and proceedings arising in the ordinary course of business. While these matters and proceedings cause it to incur costs, including, but not limited to, attorneys

’ fees, the Company currently believes that any ultimate liability arising out of these matters and proceedings will not have a material adverse effect on our financial position, results of operations, or cash flows.

Road Home Contract

June

10,

2016,

the Office of Community Development (the “OCD”) of the State of Louisiana filed a written administrative demand with the Louisiana Commissioner of Administration against ICF Emergency Management Services, L.L.C. (“ICF Emergency”), a subsidiary of the Company, in connection with ICF Emergency’s administration of the Road Home Program (the “Program”). The Program contract was a

three

-year,

$912

million contract awarded to the Company in

2006

and that ended, as scheduled, in

2009.

The Program was primarily intended to help homeowners and landlords of small rental properties affected by Hurricanes Rita and Katrina. In its administrative demand, the OCD sought approximately

$200.8

million in alleged overpayments to Program grant recipients. The State separately supplemented the amount of recovery it is seeking in total approximately

$214.3

million. The State of Louisiana, through the Division of Administration, also filed suit in Louisiana state court on

June

10,

2016

broadly alleging and seeking recoupment for the same claim made in the administrative proceeding submission before the Louisiana Commissioner of Administration. On

September

21,

2016,

the Commissioner of the Division of Administration notified OCD and the Company of his decision to defer jurisdiction of the administrative demand filed by the OCD. In so doing, the Commissioner declined to reach a decision on the merits, stated that his deferral would not be deemed to grant or deny any portion of the OCD’s claim, and authorized the parties to proceed on the matter in the previously filed judicial proceeding. The Company continues to believe that this claim has no merit, intends to vigorously defend its position, and has therefore not recorded a liability as of

December

31,

2016.

Operating Leases

March

2010,

the Company entered into a new lease that replaced its prior headquarters lease, which was due to expire in

October

2012.

The new lease was initially for approximately

258,000

square feet, with approximately

72,000

square feet of additional space subsequently added. The lease commenced on

April

2010,

and will expire on

December

31,

2022.

Base rent under the agreement is approximately

$0.9

million per month with annual escalations fixed at

2.5%

per year, yielding a total lease commitment of approximately

$150.6

million over the

twelve

-year term of the lease.

The Company has entered into various other operating leases for equipment and office space. Certain facility leases

may

contain fixed escalation clauses, certain facility leases require the Company to pay operating expenses in addition to base rental amounts, and

nine

leases require the Company to maintain letters of credit. Future minimum rental payments under all non-cancelable operating leases are as follows:

Year ending December 31,
2017	$	37,308
2018		35,591
2019		33,278
2020		30,603
2021		29,688
Thereafter		52,284
Total	$	218,752

Minimum

lease payments have been reduced by minimum sublease rentals of

$0.1

million due in the future under non-cancelable subleases.

Rent expense is recognized on a straight-line basis over the lease term

, net of sublease payments. Rent expense consists of the following for the years ended

December

31:

	2016			2015			2014
Rent	$	39.5		$	40.0		$	35.8
Sublease income		(0.1	)		(0.1	)		(0.1	)
Total rent expense	$	39.4		$	39.9		$	35.7

Note 17 - Employee Benefit Plans	12 Months Ended
Note 17 - Employee Benefit Plans	Dec. 31, 2016
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	NOTE 17 —EMPLOYEE BENEFIT PLANS Retirement Savings Plan Effective June 30, 1999, the Company established the ICF Consulting Group Retirement Savings Plan (the “Retirement Savings Plan”). The Retirement Savings Plan is a defined contribution profit sharing plan with a cash or deferred arrangement under Section 401(k) of the Internal Revenue Code. Participants in the Retirement Savings Plan are able to elect to defer up to 70% of their compensation subject to statutory limitations, and are entitled to receive 100% employer matching contributions for the first 3% and 50% for the next 2% of their compensation. Contribution expense related to the Retirement Savings Plan for the years ended December 31, 2016, 2015, and 2014, was approximately $14.9 million, $13.1 million, and $12.3 million, respectively. Deferred Compensation Plan Certain key employees of the Company are eligible to defer a specified percentage of their cash compensation by having it contributed to a nonqualified deferred compensation plan. Eligible employees may elect to defer up to 80% of their base salary and up to 100% of performance bonuses, reduced by any amounts withheld for the payment of taxes or other deductions required by law. Participants are at all times 100% vested in their account balances. The Company funds its deferred compensation liabilities by making cash contributions to a Rabbi Trust at the time the salary or bonus being deferred would otherwise be payable to the employee. The liability to plan participants is materially funded at all times and the plan does not have a material net impact on the Company’s results of operations. Employee Stock Purchase Plan The Company has a 2006 Employee Stock Purchase Plan (“ESPP”) under which one million shares have been authorized for issuance. The ESPP allows eligible employees to purchase shares of our common stock through payroll deductions up to $25,000 per calendar year over six -month offering periods at a discount not to exceed 5% of the market value on the date of each purchase period. For the year ended December 31, 2016, 24,401 shares were purchased by employees, at an average purchase price of $44.61, and 752,111 shares remain available for future issuance. The Company does not recognize compensation expense related to the ESPP.

Note 18 - Supplemental Information

12 Months Ended

Dec. 31, 2016

Financing Receivables [Text Block]

NOTE

—SUPPLEMENTAL INFORMATION

Valuation and Qualifying Accounts

Allowance for Doubtful Accounts

	2016			2015			2014
Balance at beginning of period	$	2,138		$	1,887		$	1,753
Bad debt expense		1,089			268			272
Net recoveries (write-offs)		(635	)		(8	)		(138	)
Effect of foreign currency translation		(1	)		(9	)		—
Balance at end of period	$	2,591		$	2,138		$	1,887

Note 19 - Selected Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information [Text Block]

NOTE

—SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

	201 6								2015
	1Q (1)		2Q		3Q		4Q		1Q		2Q		3Q		4Q
Contract revenue	$	283,599	$	305,419	$	306,520	$	289,559	$	273,527	$	288,949	$	288,951	$	280,805
Operating income		17,694		19,358		23,776		21,965		15,962		18,734		21,497		19,038
Net income		9,891		10,583		13,437		12,673		7,900		9,174		11,545		10,750
Earnings per share:
Basic	$	0.52	$	0.56	$	0.71	$	0.67	$	0.41	$	0.47	$	0.60	$	0.56
Diluted		0.51		0.55		0.70		0.65		0.40		0.47		0.59		0.55
Weighted-average common shares outstanding (in thousands)
Basic		18,994		19,008		18,965		18,988		19,450		19,475		19,316		19,102
Diluted		19,273		19,293		19,329		19,512		19,838		19,706		19,556		19,373

(1)

Includes adjustments for the adoption ASU

2016

in the

second

quarter of

2016.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

three

types of contracts: time-and-materials, cost-based, and fixed-price.

•

Time-and-Materials Contracts.

•

Cost-Based Contracts

•

Fixed-Price Contracts

may

contain multiple elements that must be evaluated to determine if they represent separate units of accounting that have stand-alone value. If the assessment is made that there is more than

one

•

Proportional Performance:

Revenue on certain fixed-price contracts is recognized based on proportional performance when the provision of services extends beyond an accounting period with more than

one

discrete performance act, and

•

Specific Performance

hen the services to be performed consist of a single act, revenue is recognized at the time the act is performed or at the completion of the single service.

•

Straight-Line

•

Completed Contract

: Revenue and costs on certain fixed-price contracts are recognized at completion if the final act is so significant to the arrangement that value is deemed to be transferred only at completion.

Revenue recognition requires

Payments to the Company on cost-based contracts with the

federal government are provisional payments subject to adjustment upon audit by the government. Such audits have been finalized through

December

31,

2007,

The Company generates invoices to clients in accordance with the terms of the applicable contract, which

may

the Company included in the cost of revenue. The Company records revenue net of taxes collected from customers to be remitted to governmental authorities.

The Company

may

proceed with work based upon client direction prior to the completion and signing of formal contract

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

The Company considers cash on deposit and all highly liquid investments with original maturities of

three

months or less

when purchased to be cash and cash equivalents.

Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]

Restricted Cash

The Company has restricted cash representing amounts held in escrow accounts and/or not readily available due to contractual restrictions.

Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]

Allowance for Doubtful Accounts

The Company considers a number of factors in its estimate of allowance for doubtful accounts, including the customer

’s financial condition, historical collection experience, and other factors that

may

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment

Property and equipment are carried at cost and are depreciated using the straight-line method over their estimated useful lives, which range from

two

seven

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill and Other Intangible Assets

The purchase price of an acquired business is allocated to the tangible assets and separately identifiable intangible assets acquired

Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]

Impairment

The Company

performs its annual goodwill impairment review as of

September

of each year. For the purposes of performing this review, the Company has

one

reporting unit. For the annual impairment review as of

September

30,

2016,

may

conclude that no impairment exists. If the Company concludes otherwise, a

two

-step goodwill impairment test must be performed, which includes a comparison of the fair value of the reporting unit to the carrying value.

The Company

’s qualitative analysis as of

September

30,

2016,

one

reporting unit exceeded its carrying amount, and thus the

two

-step impairment test was not required to be performed for

2016.

Therefore, based upon management’s review,

goodwill impairment charge was required as of

September

30,

2016.

Historically, the Company has recorded

goodwill impairment charges.

The Company

Research, Development, and Computer Software, Policy [Policy Text Block]

Capitalized Software

The Company capitalizes eligible

three

five

years. During the years ended

December

31,

2016,

2015,

and

2014,

the costs capitalized for the development of internal-use software were not material to the Company’s consolidated financial statements.

Deferred Charges, Policy [Policy Text Block]

Deferred Rent

The Company recognizes rent expense on a straight-line basis

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Stock-based

Compensation

Stock-based c

The fair value of stock options, restricted stock awards, RSUs

CSRSUs are settled only in cash payments. The cash payment is based on the fair value of the Company

Comprehensive Income, Policy [Policy Text Block]

Other Comprehensive

(Loss) Income

Other comprehensive

	Year ended December 31,
	2016			2015			2014
Foreign currency translation adjustments , net of tax (1)	$	(4,321	)	$	(5,676	)	$	(2,017	)
Foreign currency r ealized (loss) gain reclassified into earnings, net of tax ( 2 )		(3	)		666			526
Gain on sale of interest rate hedging agreement, net of tax ( 3 )		2,175			—			—
Other comprehensive loss , net of tax ( 4 )	$	(2,149	)	$	(5,010	)	$	(1.491	)

(1)

In the

third

quarter of

2015,

the Company recorded an adjustment to its foreign currency translation totaling approximately

million, primarily related to goodwill, intangible assets, and fixed assets for certain acquired international subsidiaries.

(2)

(3)

December

2016,

the Company sold the interest rate

January

31,

2018

January

31,

2023.

(4)

Net of tax of

$2.2

million,

$1.0

million and

$0.4

million for the years ended

December

31,

2016,

2015,

and

2014,

respectively.

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Value of Financial Instruments

The Company's financial instruments, including cash and cash equivalents, contract receivables,

and accounts payable are carried at cost, which the Company believes approximates their fair values at

December

31,

2016

and

2015,

due to their short maturities. The Company believes the carrying value of other long-term liabilities related to capital expenditure obligations approximates their fair value at

December

31,

2016

and

2015

based on the current rates offered to the Company for similar instruments with comparable maturities. The Company believes the carrying value of its lines of credit payable at

December

31,

2016

and

2015

approximate the estimated fair value for debt with similar terms, interest rates, and remaining maturities currently available to companies with similar credit ratings.

The Company applies the provisions of ASC

820,

Fair Value Measurements and Disclosures

(“ASC

820”)

December

31,

2016

and

2015

and the changes in fair value for the years ended

December

31,

2016,

2015,

and

2014

were immaterial.

Income Tax, Policy [Policy Text Block]

Income Taxe

Derivatives, Methods of Accounting, Hedging Derivatives [Policy Text Block]

Derivative Instruments

Derivative instruments designated as cash flow hedges are recorded on the consolidated balance sheet at fair value

Treasury Shares [Policy Text Block]

Treasury Shares

Treasury shares are accounted for under the cost method.

Segment, Customer, and Geographic Information [Policy Text Block]

Segment

, Customer and

Geographic

Information

The Company operates in

one

’s core business, which is professional services for government and commercial clients. Although the Company describes its

four

Approximately

$563

million,

$540

million, and

$532

million of the Company’s revenue for the years

2016,

2015,

and

2014,

respectively, was derived under prime contracts and subcontracts with agencies and departments of the federal government representing

48%,

and

51%

of total revenue, respectively. No other customer accounted for

10%

or more of the Company’s revenue during the years ended

December

31,

2016,

2015,

and

2014.

The Company

10%,

11%,

and

12%

for the years

2016,

2015,

and

2014.

December

31,

2016

and

2015,

long-lived assets from international offices were not material as compared to the Company’s total long-lived assets.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Risks and Uncertainties

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and contract receivables. The majority of the Company

’s cash transactions are processed through

one

U.S. commercial bank. Cash held domestically in excess of daily requirements is used to reduce any amounts outstanding under the Company’s Credit Facility. As of

December

31,

2016

and

2015,

the Company held approximately

$5.4

million and

$6.7

million, respectively, of cash in foreign bank accounts. To date, the Company has not incurred losses related to cash and cash equivalents.

The Company

this

credit risk with

respect to

The Company has historically been, and continues to be, heavily dependent upon contracts with the

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

The preparation of financial statements in conformity with

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

Recent Accounting Pronouncements Adopted

During the

first

quarter of

fiscal year

2016,

the Company elected to early-adopt ASU

2015

17,

Balance Sheet Classification of Deferred Taxes

(Topic

740)

on a retrospective basis

As required by ASU

2015

17,

all deferred tax assets and liabilities are classified as non-current within the consolidated balance sheets. As a result of the adoption of ASU

2015

17,

the Company reclassified

$8.0

million in current deferred tax liabilities to long-term liabilities within the consolidated balance sheet at

December

31,

2015.

March

2016,

the

Financial Accounting Standards Board (“FASB”) issued ASU

2016

09,

Improvements to Employee Share-Based Payment Accounting (Topic

718).

ASU

2016

During the

second

quarter of

2016,

the Company elected to early adopt ASU

2016

09.

As a result of the adoption, effective

January

2016,

adjustments made to record excess tax benefits from shares vested or settled are recognized in the statement of comprehensive income instead of within

The adoption of ASU

2016

resulted in the recognition of excess tax benefits in the Company

’s provision for income taxes rather than additional paid-in-capital of

$0.7

million for the

2016

fiscal year. In addition, the Company’s net cash provided by operating activities increased

$0.7

million with a corresponding decrease to net cash provided by financing activities for the

2016

fiscal year.

Recent Accounting Pronouncements Not Yet Adopted

May

2014,

the FASB issued ASU

2014

09,

Revenue from Contracts with Customers (Topic

606).

ASU

2014

termining the timing for revenue recognition. In addition, the standard expands and improves revenue disclosures. In

August

2015,

the FASB issued ASU

2015

14,

Revenue from Contracts with Customers (Topic

606):

Deferral of Effective Date, to amend ASU

2014

to defer the effective date of the new revenue recognition standard. In accordance with this update, the Company has elected to adopt the requirements of the new standard effective

January

2018.

2016,

2017

and

2018

financial statements would be adjusted to reflect the effects of adopting the new standard. Under the modified retrospective approach, the new standard would apply for the period beginning

January

2018,

to new contracts and to those contracts that were not completed as of

January

2018.

For those contracts not completed as of

January

2018,

this would result in a cumulative catch-up adjustment to retained earnings.

The Company continues to evaluate and track the impact of adopting ASU

2014

on the nature and timing of revenues and expanded disclosure requirements. As of

December

2016,

may

accelerate the revenue recognized on a quarterly basis. As a large percentage

2017.

February

2016,

the FASB issued ASU

2016

02,

Leases (Topic

842).

This update revises an entity

’s accounting for operating leases and requires lessees to recognize a right-of-use asset and lease liability for all leases with terms of more than

months. This update also requires certain qualitative and specific quantitative disclosures. ASU

2016

does not significantly change the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee. This update is effective for the

first

interim and annual periods beginning after

December

15,

2018,

with early adoption permitted. The guidance requires that lessees recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than

2016

02,

the elections to be made at adoption in a modified retrospective approach, and the timing of adoption and its impact on any debt refinancing.

August

2016,

the FASB issued ASU

2016

, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments (Topic

230).

This update addresses

eight

specific cash flow issues with the objective of reducing the existing diversity in practice. This update is effective for the Company for its fiscal year

2018,

with early adoption permitted. The Company is currently evaluating the impact of adopting ASU

2016

15.

The statement is not expected to have a material impact on the Company’s consolidated financial statements.

November

2016,

the FASB issued ASU No.

2016

18,

Statement of Cash Flows: Restricted Cash (Topic

230),

2016

becomes effective for fiscal years beginning after

December

15,

2017,

January

2017,

the FASB issued ASU

2017

04,

Intangibles-

Goodwill and Other (Topic

350)

that simplifies the subsequent measurement of goodwill by eliminating Step

from the current goodwill impairment test in the event that there is evidence of an impairment based on qualitative or quantitative assessments. ASU

2017

does not change how the goodwill impairment is identified, and the Company will continue to perform a qualitative assessment annually to determine whether the

two

step impairment test is required. Under the current accounting standards, the impairment loss to recognize under Step

2017

is effective for the Company for fiscal years after

December

15,

2019,

and early adoption is permitted. ASU

2017

on the consolidated financial statements

Note 2 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Comprehensive Income (Loss) [Table Text Block]

	Year ended December 31,
	2016			2015			2014
Foreign currency translation adjustments , net of tax (1)	$	(4,321	)	$	(5,676	)	$	(2,017	)
Foreign currency r ealized (loss) gain reclassified into earnings, net of tax ( 2 )		(3	)		666			526
Gain on sale of interest rate hedging agreement, net of tax ( 3 )		2,175			—			—
Other comprehensive loss , net of tax ( 4 )	$	(2,149	)	$	(5,010	)	$	(1.491	)

Note 3 - Contract Receivables (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	201 6			201 5
Billed	$	168,012		$	159,985
Unbilled		108,432			90,262
Retainages		5,088			5,486
Other		2,424			3,370
Allowance for doubtful accounts		(2,591	)		(2,138	)
Contract receivables, net	$	281,365		$	256,965

Note 4 - Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Table Text Block]

	201 6			201 5
Leasehold improvements	$	17,847		$	17,064
Software		41,269			41,902
Furniture and equipment		26,570			28,734
Computers		28,874			28,928
		114,560			116,628
Accumulated depreciation and amortization		(74,076	)		(71,203	)
Total property and equipment, net	$	40,484		$	45,425

Note 5 - Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Goodwill [Table Text Block]

	201 6			201 5
Balance as of January 1	$	687,404		$	687,778
Goodwill resulting from the Trade NT E business combination		191			—
Goodwill resulting from the Mostra business combination (1) (2)		654			(380	)
Goodwill resulting from the CityTech business combination (1)		—			(29	)
Goodwill resulting from the Olson business combination (1) (2)		267			3,410
Effect of foreign currency translation		(4,833	)		(3,375	)
Balance as of December 31	$	683,683		$	687,404

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	2016
	Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Customer-related	$	115,806	$	(70,090	)	$	45,716
Developed technology		1,463		(1,145	)		318
Total amortizable intangible assets		117,269		(71,235	)		46,034
Intangible with indefinite life		95		—			95
Total intangible assets	$	117,364	$	(71,235	)	$	46,129

	2015
	Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Customer-related	$	117,654	$	(59,412	)	$	58,242
Developed technology		1,463		(806	)		657
Total intangible assets	$	119,117	$	(60,218	)	$	58,899

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Year ending December 31,
2017	$	10,846
2018		8,432
2019		6,124
2020		4,527
2021		4,082
Thereafter		12,023
Total	$	46,034

Note 6 - Business Combinations (Tables)

12 Months Ended

Dec. 31, 2016

Business Acquisition, Pro Forma Information [Table Text Block]

	2014
Revenue	$	1,167,787
Operating income		78,518
Net income		42,461
Earnings per share:
Basic earnings per share	$	2.17
Diluted earnings per share	$	2.12

Note 7 - Accrued Salaries and Benefits (Tables)	12 Months Ended
Note 7 - Accrued Salaries and Benefits (Tables)	Dec. 31, 2016
Notes Tables
Schedule of Accrued Employee Benefits Current [Table Text Block]	<div style="display: inline; font-family: times new roman; font-size: 10pt"><table border="0" cellpadding="0" cellspacing="0" style="; text-indent: 0px; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-right: 15%; margin-left: 54pt;"> <tr style="vertical-align: bottom;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td colspan="2" style="text-align: center; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;"> <div style=" margin: 0pt; text-align: center; font-family: Times New Roman, Times, serif; font-size: 10pt;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">201</div><div style="display: inline; font-family: Times New Roman, Times, serif; font-size: 10pt;"><div style="display: inline; font-weight: bold;">6</div></div></div></div> </td> <td style="padding-bottom: 1px; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td colspan="2" style="text-align: center; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;"> <div style=" margin: 0pt; text-align: center; font-family: Times New Roman, Times, serif; font-size: 10pt;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">201</div><div style="display: inline; font-family: Times New Roman, Times, serif; font-size: 10pt;"><div style="display: inline; font-weight: bold;">5</div></div></div></div> </td> <td style="padding-bottom: 1px; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="width: 64%; text-align: left; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 8.8pt;"> <div style=" margin: 0pt 0pt 0pt 8.8pt; text-align: left; text-indent: -8.8pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">Accrued paid time off and leave</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;">$</td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">11,342</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;">$</td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">10,573</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="text-align: left; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 8.8pt;"> <div style=" margin: 0pt 0pt 0pt 8.8pt; text-align: left; text-indent: -8.8pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">Accrued salaries</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">9,443</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">7,406</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="text-align: left; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 8.8pt;"> <div style=" margin: 0pt 0pt 0pt 8.8pt; text-align: left; text-indent: -8.8pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">Accrued bonuses, liability-classified awards and commissions</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">13,590</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">11,213</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="text-align: left; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 8.8pt;"> <div style=" margin: 0pt 0pt 0pt 8.8pt; text-align: left; text-indent: -8.8pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">Accrued payroll taxes and withholdings</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">22</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">6,154</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="text-align: left; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 8.8pt;"> <div style=" margin: 0pt 0pt 0pt 8.8pt; text-align: left; text-indent: -8.8pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">Accrued medical</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3,026</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2,520</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="text-align: left; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 8.8pt;"> <div style=" margin: 0pt 0pt 0pt 8.8pt; text-align: left; text-indent: -8.8pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">Other</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">6,580</div></td> <td nowrap="nowrap" style="width: 1%; padding-bottom: 1px; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">5,252</div></td> <td nowrap="nowrap" style="width: 1%; padding-bottom: 1px; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="text-align: left; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> <div style=" margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Total accrued salaries and benefits</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 3px; border-bottom-style: double;">$</td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 3px; border-bottom-style: double;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">44,003</div></td> <td nowrap="nowrap" style="width: 1%; padding-bottom: 3px; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 3px; border-bottom-style: double;">$</td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 3px; border-bottom-style: double;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">43,118</div></td> <td nowrap="nowrap" style="width: 1%; padding-bottom: 3px; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> </table></div>

Note 8 - Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Accrued Liabilities [Table Text Block]

	201 6		201 5
Accrued subcontractor and other direct costs	$	30,153	$	25,905
Deposits		12,389		5,547
Accrued IT and software licensing costs		5,349		5,139
Accrued insurance premiums		1,028		1,107
Accrued professional services		795		673
Other accrued expenses and current liabilities		2,917		4,630
Total accrued expenses and other current liabilities	$	52,631	$	43,001

Note 9 - Long-term Debt (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Long-term Debt Instruments [Table Text Block]

	201 6					201 5
	Debt Outstanding		Weighted Average Interest Rate			Debt Outstanding		Weighted Average Interest Rate
Revolving Line of Credit/Swing Line	$	259,389		2.46	%	$	311,532		2.23	%

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Note 11 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	2016		2015		2014
Domestic	$	69,159	$	54,150	$	53,597
Foreign		5,348		9,450		10,553
Income before income taxes	$	74,507	$	63,600	$	64,150

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2016			2015		2014
Current:
Federal	$	12,979		$	14,797	$	13,383
State		3,514			2,669		3,151
Foreign		1,932			1,475		3,563
Total current		18,425			18,941		20,097
Deferred:
Federal		8,872			4,562		3,264
State		1,222			512		399
Foreign		(596	)		216		360
Total deferred		9,498			5,290		4,023
Income Tax Expense	$	27,923		$	24,231	$	24,120

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2016			2015
Deferred Tax Assets
Allowance for bad debt	$	1,008		$	831
Accrued paid time off		2,592			2,416
Accrued bonus		55			149
Foreign net operating loss (NOL) carry forward		1,371			933
Federal/state net operating loss (NOL) carry forward		3,010			6,458
Stock option compensation		4,292			4,792
Deferred rent		5,423			5,376
Deferred compensation		3,662			2,908
Foreign tax credits		2,631			1,914
State tax credits		1,784			1,339
Federal tax credits		225			225
Foreign exchange		5,349			1,879
Accrued liabilities and other		3,378			2,643
		34,780			31,863
Less: Valuation Allowance		(1,131	)		(933	)
Total Deferred Tax Assets		33,649			30,930

Deferred Tax Liabilities
Retention		(1,684	)		(1,860	)
Prepaid expenses		(1,654	)		(1,040	)
Payroll taxes		(617	)		(502	)
Unbilled revenue		(8,728	)		(8,093	)
Depreciation		(6,664	)		(7,186	)
Amortization		(51,842	)		(44,867	)
Deferred gain and o ther		(1,574	)		(708	)
Total Deferred Tax Liabilities		(72,763	)		(64,256	)
Total Net Deferred Tax Liability	$	(39,114	)	$	(33,326	)

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward [Table Text Block]

Unrecognized tax benefits at January 1, 2014	$	702
Increase (decrease) in unrecognized tax benefits		—
Unrecognized tax benefits at December 31, 2014		702
Decrease attributable to settlements		(174	)
Increase attributable to tax positions taken during a prior period		12
Decrease attributable to lapse of statute of limitations		(140	)
Unrecognized tax benefits at December 31, 2015		400
Increase attributable to tax positions taken during a prior period		925
Decrease attributable to lapse of statute of limitations		(140	)
Unrecognized tax benefits at December 31, 2016	$	1,185

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2016			2015			2014
Taxes at statutory rate		35.0	%		35.0	%		35.0	%
State taxes, net of federal benefit		3.9	%		3.9	%		4.2	%
Foreign tax rate differential		(0.1	)%		(0.3	)%		(0.6	)%
Other permanent differences		0.8	%		1.9	%		2.0	%
Prior year tax adjustments		(1.0	) %		(1.9	)%		(2.3	)%
Unrecognized tax benefits		1.0	%		—			—
Valuation Allowance Release		(0.3	) %		—			—
Equity-based Compensation		(1.0	) %		—			—
Tax credits		(0.8	)%		(0.5	)%		(0.7	)%
Taxes at effective rate		37.5	%		38.1	%		37.6	%

Note 12 - Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	2016			2015
Foreign currency translation adjustments	$	11,815		$	7,491
Gain on sale of interest rate hedge agreement (1)		(2,175	)		—
Total	$	9,640		$	7,491

Note 13 - Accounting for Stock-based Compensation (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

	Stock-Based Compensation
	Recognized December 31,						Unrecognized
	2016		2015		2014		December 31, 2016		Weighted- Average Period to Recognize (years)
Stock Options	$	909	$	1,546	$	1,866	$	134		0.2
Restricted Stock Units		6,325		7,409		7,881		14,030		2.4
Cash-Settled Restricted Stock Units		7,091		4,414		3,207		17,114		2.7
Non-Employee Director Awards		741		645		481		—		—
Performance Shares		877		727		—		2,346		1.6
	$	15,943	$	14,741	$	13,435	$	33,624

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

	Number of Shares			Weighted Average Exercise Price		Aggregate Intrinsic Value (in thousands)
Outstanding at January 1, 2014		694,552		$	24.34
Exercised		(85,063	)	$	21.53
Granted		166,861		$	40.68
Forfeited/Expired		(9,426	)	$	25.53
Outstanding at December 31, 2014		766,924		$	28.20
Exercised		(43,919	)	$	21.23
Granted		—		$	—
Forfeited/Expired		—		$	—
Outstanding at December 31, 2015		723,005		$	28.62
Exercised		(128,301	)	$	23.65
Granted		—		$	—
Forfeited/Expired		(7,297	)	$	40.68
Outstanding at December 31, 2016		587,407		$	29.56	$	15,064

Vested plus expected to vest at December 31, 2016		587,204		$	29.55	$	15,061
Exercisable at December 31, 2016		535,376		$	28.47	$	14,308

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

			OPTIONS OUTSTANDING						OPTIONS EXERCISABLE
Range of Exercise Prices			Number Outstanding As of December 31, 2016		Weighted Average Remaining Contractual Term		Weighted Average Exercise Price		Number Exercisable As of December 31, 2016		Weighted Average Exercise Price
$ 9.05	–	$25.00		131,267		3.7	$	23.37		131,267	$	23.37
$25.01	–	$28.00		300,107		5.8	$	26.48		300,107	$	26.48
$28.01	–	$41.00		156,033		7.1	$	40.68		104,002	$	40.68
$9.05	to	$41.00		587,407		5.7	$	29.56		535,376	$	28.47

Schedule of Share-based Compensation, Nonemployee Director Stock Award Plan, Activity [Table Text Block]

For the Year ended December 31,	Number of Shares Granted		Weighted- Average Grant Date Fair Value
2014		15,872	$	36.08
2015		18,109	$	35.62
201 6		15,299	$	39.32

Share-based Compensation, Performance Shares Award Unvested Activity [Table Text Block]

				Weighted-
	Number of Shares			Average Grant Date Fair Value		Aggregate Intrinsic Value (in thousands)
Non-vested PSAs at January 1, 2015		—			—
Granted		58,822		$	44.21
Vested		—			—
Cancelled		—			—
Non-vested PSAs at December 31, 2015		58,822		$	44.21
Granted		74,574		$	37.75
Vested		—			—
Cancelled		(3,422	)	$	41.61
Non-vested PSAs at December 31, 2016		129,974		$	40.57	$	7,175
PSA s expected to vest in the future		129,974		$	40.57	$	7,175

Cash Settled RSUs [Member]

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

				Weighted-
	Number of Shares			Average Grant Date Fair Value		Aggregate Intrinsic Value (in thousands)
Non-vested CSRSUs at January 1, 2014		200,299		$	28.23
Granted		416,432		$	39.12
Vested		(47,742	)	$	27.55
Cancelled		(31,870	)	$	32.12
Non-vested CSRSUs at December 31, 2014		537,119		$	36.36
Granted		121,015		$	39.35
Vested		(78,033	)	$	33.29
Cancelled		(133,438	)	$	38.14
Non-vested CSRSUs at December 31, 2015		446,663		$	37.18
Granted		233,790		$	34.29
Vested		(146,619	)	$	34.70
Cancelled		(70,812	)	$	37.55
Non-vested CSRSUs at December 31, 2016		463,022		$	35.96	$	25,559
CSRSUs expected to vest in the future		463,022		$	35.96	$	25,559

Restricted Stock Units (RSUs) [Member]

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

	Number of Shares			Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value (in thousands)
Non-vested RSUs at January 1, 2014		756,188		$	25.13
Granted		265,811		$	39.48
Vested		(333,321	)	$	24.73
Cancelled		(44,791	)	$	27.33
Non-vested RSUs at December 31, 2014		643,887		$	31.10
Granted		250,159		$	39.04
Vested		(233,899	)	$	26.85
Cancelled		(104,243	)	$	36.76
Non-vested RSUs at December 31, 2015		555,904		$	35.40
Granted		240,868		$	34.68
Vested		(221,659	)	$	32.45
Cancelled		(67,115	)	$	37.60
Non-vested RSUs at December 31, 2016		507,998		$	36.12	$	28,041
RSUs expected to vest in the future		507,998		$	36.12	$	28,041

Note 14 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	2016		2015		2014
	(in thousands)
Basic weighted-average shares outstanding	$	18,989	$	19,335	$	19,608
Effect of potential exercise of stock options , RSUs, and performance shares		427		328		389
Diluted weighted-average shares outstanding	$	19,416	$	19,663	$	19,997

Note 16 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

Year ending December 31,
2017	$	37,308
2018		35,591
2019		33,278
2020		30,603
2021		29,688
Thereafter		52,284
Total	$	218,752

Operating Leases of Lessee Disclosure [Table Text Block]

	2016			2015			2014
Rent	$	39.5		$	40.0		$	35.8
Sublease income		(0.1	)		(0.1	)		(0.1	)
Total rent expense	$	39.4		$	39.9		$	35.7

Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

Note 18 - Supplemental Information (Tables)

12 Months Ended

Dec. 31, 2016

Allowance for Credit Losses on Financing Receivables [Table Text Block]

	2016			2015			2014
Balance at beginning of period	$	2,138		$	1,887		$	1,753
Bad debt expense		1,089			268			272
Net recoveries (write-offs)		(635	)		(8	)		(138	)
Effect of foreign currency translation		(1	)		(9	)		—
Balance at end of period	$	2,591		$	2,138		$	1,887

Note 19 - Selected Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information [Table Text Block]

	201 6								2015
	1Q (1)		2Q		3Q		4Q		1Q		2Q		3Q		4Q
Contract revenue	$	283,599	$	305,419	$	306,520	$	289,559	$	273,527	$	288,949	$	288,951	$	280,805
Operating income		17,694		19,358		23,776		21,965		15,962		18,734		21,497		19,038
Net income		9,891		10,583		13,437		12,673		7,900		9,174		11,545		10,750
Earnings per share:
Basic	$	0.52	$	0.56	$	0.71	$	0.67	$	0.41	$	0.47	$	0.60	$	0.56
Diluted		0.51		0.55		0.70		0.65		0.40		0.47		0.59		0.55
Weighted-average common shares outstanding (in thousands)
Basic		18,994		19,008		18,965		18,988		19,450		19,475		19,316		19,102
Diluted		19,273		19,293		19,329		19,512		19,838		19,706		19,556		19,373

Note 1 - Basis of Presentation and Nature of Operations (Details Textual)	Dec. 31, 2016
Domestic [Member]
Number of Offices	55
International [Member]
Number of Offices	10

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2016

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Number of Reporting Units

Goodwill, Impaired, Accumulated Impairment Loss

$ 0

Goodwill, Impairment Loss

$ 0

Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax

$ 4,000

Other Comprehensive Income (Loss), Tax

$ 2,200

$ 1,000

$ 400

Revenues

$ 289,559

$ 306,520

$ 305,419

$ 283,599

^[1]

$ 280,805

$ 288,951

$ 288,949

$ 273,527

1,185,097

1,132,232

1,050,134

Foreign Financial Institutions, Actual Deposits

$ 5,400

$ 6,700

5,400

6,700

Income Tax Expense (Benefit)

27,923

24,231

24,120

Net Cash Provided by (Used in) Operating Activities, Continuing Operations

79,563

76,319

79,160

Reclassification of Deferred Tax Assets and Liabilities to Noncurrent Classification [Member] | December 31, 2015 [Member]

Prior Period Reclassification Adjustment

$ 8,000

Accounting Standards Update 2016-09 [Member] | New Accounting Pronouncement, Early Adoption, Effect [Member]

Income Tax Expense (Benefit)

(700)

Net Cash Provided by (Used in) Operating Activities, Continuing Operations

700

Federal Government Agencies And Departments [Member]

Revenues

$ 563,000

$ 540,000

$ 532,000

Federal Government Agencies And Departments [Member] | Customer Concentration Risk [Member] | Sales Revenue, Net [Member]

Concentration Risk, Percentage

48.00%

51.00%

International Clients [Member] | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]

Concentration Risk, Percentage

10.00%

11.00%

12.00%

Minimum [Member]

Property, Plant and Equipment, Useful Life

2 years

Minimum [Member] | Other Assets [Member]

4 years

Property, Plant and Equipment, Useful Life

3 years

Maximum [Member]

7 years

Maximum [Member] | Other Assets [Member]

10 years

Foreign currency translation adjustments, net of tax(1)

5 years

[1]	Includes adjustments for the adoption ASU 2016-09 in the second quarter of 2016.

Note 2 - Summary of Significant Accounting Policies - Other Comprehensive Income Activity (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

^[1]

$ (4,321)

$ (5,676)

$ (2,017)

Foreign currency realized (loss) gain reclassified into earnings, net of tax (2)

^[2]

(3)

666

526

Gain on sale of interest rate hedge agreement, net of tax

^[3]

2,175

Other comprehensive loss, net of tax (4)

^[4]

$ (2,149)

$ (5,010)

$ (1,491)

[1]	In the third quarter of 2015, the Company recorded an adjustment to its foreign currency translation totaling approximately $4 million, primarily related to goodwill, intangible assets, and fixed assets for certain acquired international subsidiaries.
[2]	Represents the reclassification of foreign currency translation adjustment from accumulated other comprehensive loss into earnings as a result of closing international offices. Amounts are included in the other expense line item in the Consolidated Statements of Comprehensive Income.
[3]	On December 1, 2016, the Company sold the interest rate hedge agreement. The fair value of the interest rate hedge was recorded in other comprehensive (loss) income and reclassified to earnings when earnings are impacted by the cash flows of the hedged items, the interest payments on the Credit Facility or its replacement from January 31, 2018 to January 31, 2023.
[4]	Net of tax of $2.2 million, $1.0 million and $0.4 million for the years ended December 31, 2016, 2015, and 2014, respectively.

Note 3 - Contract Receivables (Details Textual)	12 Months Ended
Note 3 - Contract Receivables (Details Textual)	Dec. 31, 2016
Majority of Unbilled Receivables Will Be Substantially Billed and Collected	1 year

Note 3 - Contract Receivables - Summary of Contract Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Billed	$ 168,012	$ 159,985
Unbilled	108,432	90,262
Retainages	5,088	5,486
Other	2,424	3,370
Allowance for doubtful accounts	(2,591)	(2,138)
Contract receivables, net	$ 281,365	$ 256,965

Note 4 - Property and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Depreciation	$ 16.3	$ 15.8	$ 13.1

Note 4 - Property and Equipment - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property and equipment, gross	$ 114,560	$ 116,628
Accumulated depreciation and amortization	(74,076)	(71,203)
Total property and equipment, net	40,484	45,425
Leasehold Improvements [Member]
Property and equipment, gross	17,847	17,064
Software and Software Development Costs [Member]
Property and equipment, gross	41,269	41,902
Furniture and Fixtures [Member]
Property and equipment, gross	26,570	28,734
Computer Equipment [Member]
Property and equipment, gross	$ 28,874	$ 28,928

Note 5 - Goodwill and Other Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amortization of Intangible Assets	$ 12,481	$ 17,184	$ 10,437
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	4 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Weighted Average [Member]
Finite-Lived Intangible Asset, Useful Life	8 years 255 days
Weighted Average [Member] \| Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life	8 years 255 days
Weighted Average [Member] \| Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Asset, Useful Life	5 years 182 days

Note 5 - Goodwill and Other Intangible Assets - Changes in Carrying Amount of Goodwill (Details) - USD ($)

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Balance as of January 1

$ 687,404,000

$ 687,778,000

Effect of foreign currency translation

(4,833,000)

(3,375,000)

Balance as of December 31

683,683,000

687,404,000

Trade NTE [Member]

191,000

Mostra [Member]

Goodwill, Purchase Accounting Adjustments

^[1],[2]

654,000

^[1],[2]

(380,000)

City Tech [Member]

Goodwill, Purchase Accounting Adjustments

^[1]

^[1]

(29)

Olson [Member]