0000887936-23-000016 | 10-K | XBRL Viewer

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Cover - USD ($) $ in Billions	12 Months Ended
Cover - USD ($) $ in Billions	Dec. 31, 2022	Feb. 16, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-14875
Entity Registrant Name	FTI CONSULTING, INC.
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	52-1261113
Entity Address, Address Line One	555 12th Street NW
Entity Address, City or Town	Washington,
Entity Address, State or Province	DC
Entity Address, Postal Zip Code	20004
City Area Code	202
Local Phone Number	312-9100
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	FCN
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 5.3
Entity Common Stock, Shares Outstanding		33,925,312
Documents Incorporated by Reference	Portions of our definitive Proxy Statement to be filed with the U.S. Securities and Exchange Commission within 120 days after the end of our 2022 fiscal year are incorporated by reference into Part III of this Annual Report on Form 10-K to the extent stated herein.
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0000887936

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	McLean VA
Auditor Firm ID	185

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 491,688	$ 494,485
Accounts receivable, net	896,153	754,120
Current portion of notes receivable	27,292	30,256
Prepaid expenses and other current assets	95,469	91,166
Total current assets	1,510,602	1,370,027
Property and equipment, net	153,466	142,163
Operating lease assets	203,764	215,995
Goodwill	1,227,593	1,232,791
Intangible assets, net	25,514	31,990
Notes receivable, net	55,978	53,539
Other assets	64,490	54,404
Total assets	3,241,407	3,100,909
Current liabilities
Accounts payable, accrued expenses and other	173,953	165,025
Accrued compensation	541,892	507,556
Billings in excess of services provided	53,646	45,535
Total current liabilities	769,491	718,116
Long-term debt, net	315,172	297,158
Noncurrent operating lease liabilities	221,604	236,026
Deferred income taxes	162,374	170,612
Other liabilities	91,045	95,676
Total liabilities	1,559,686	1,517,588
Commitments and contingencies (Note 16)
Stockholders’ equity
Preferred stock, $0.01 par value; shares authorized — 5,000; none outstanding	0	0
Common stock, $0.01 par value; shares authorized — 75,000; shares issued and outstanding — 34,026 (2022) and 34,333 (2021)	340	343
Additional paid-in capital	0	13,662
Retained earnings	1,858,103	1,698,156
Accumulated other comprehensive loss	(176,722)	(128,840)
Total stockholders’ equity	1,681,721	1,583,321
Total liabilities and stockholders’ equity	$ 3,241,407	$ 3,100,909

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	75,000,000	75,000,000
Common stock, shares issued (in shares)	34,026,000	34,333,000
Common stock, shares outstanding (in shares)	34,026,000	34,333,000

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 3,028,908	$ 2,776,222	$ 2,461,275
Operating expenses
Direct cost of revenues	2,065,977	1,915,507	1,672,711
Selling, general and administrative expenses	641,070	537,844	488,411
Special charges	8,340	0	7,103
Amortization of intangible assets	9,643	10,823	10,387
Costs and Expenses	2,725,030	2,464,174	2,178,612
Operating income	303,878	312,048	282,663
Other income (expense)
Interest income and other	3,918	6,193	(412)
Interest expense	(10,047)	(20,294)	(19,805)
Other income (expense)	(6,129)	(14,101)	(20,217)
Income before income tax provision	297,749	297,947	262,446
Income tax provision	62,235	62,981	51,764
Net income	$ 235,514	$ 234,966	$ 210,682
Earnings per common share — basic (in dollars per share)	$ 6.99	$ 7.02	$ 5.92
Earnings per common share — diluted (in dollars per share)	$ 6.58	$ 6.65	$ 5.67
Other comprehensive income (loss), net of tax
Foreign currency translation adjustments, net of tax expense of $—, $— and $—	$ (47,882)	$ (22,405)	$ 34,412
Total other comprehensive income (loss), net of tax	(47,882)	(22,405)	34,412
Comprehensive income	$ 187,632	$ 212,561	$ 245,094

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Foreign currency translation adjustments, tax expense	$ 0	$ 0	$ 0

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-in Capital	Additional Paid-in Capital Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Loss
Beginning Balance (in shares) at Dec. 31, 2019			37,390
Beginning Balance at Dec. 31, 2019	$ 1,489,142		$ 374	$ 216,162		$ 1,413,453		$ (140,847)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	210,682					210,682
Other comprehensive income (loss):
Cumulative translation adjustment	34,412							34,412
Issuance of common stock in connection with:
Exercise of options (in shares)			140
Exercise of options	4,934		$ 1	4,933
Restricted share grants (in shares)			220
Restricted share grants	(10,756)		$ 3	(10,759)
Stock units issued under incentive compensation plan	2,314			2,314
Purchase and retirement of common stock (in shares)			(3,269)
Purchase and retirement of common stock	(353,451)		$ (33)	(235,554)		(117,864)
Share-based compensation	22,904			22,904
Ending Balance (in shares) at Dec. 31, 2020			34,481
Ending Balance at Dec. 31, 2020	1,400,181		$ 345	0		1,506,271		(106,435)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	234,966					234,966
Other comprehensive income (loss):
Cumulative translation adjustment	(22,405)							(22,405)
Issuance of common stock in connection with:
Exercise of options (in shares)			78
Exercise of options	2,694		$ 1	2,693
Restricted share grants (in shares)			196
Restricted share grants	(11,635)		$ 1	(11,636)
Stock units issued under incentive compensation plan	2,603			2,603
Purchase and retirement of common stock (in shares)			(422)
Purchase and retirement of common stock	(46,132)		$ (4)	(3,047)		(43,081)
Conversion feature of convertible senior notes due 2023	(2)			(2)
Share-based compensation	$ 23,051			23,051
Ending Balance (in shares) at Dec. 31, 2021	34,333		34,333
Ending Balance at Dec. 31, 2021	$ 1,583,321	$ (12,053)	$ 343	13,662	$ (34,131)	1,698,156	$ 22,078	(128,840)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	235,514					235,514
Other comprehensive income (loss):
Cumulative translation adjustment	$ (47,882)							(47,882)
Issuance of common stock in connection with:
Exercise of options (in shares)	68		68
Exercise of options	$ 2,317			2,317
Restricted share grants (in shares)			199
Restricted share grants	(17,953)		$ 2	(17,955)
Stock units issued under incentive compensation plan	1,664			1,664
Purchase and retirement of common stock (in shares)			(574)
Purchase and retirement of common stock	(88,606)		$ (5)	(88,601)
Conversion feature of convertible senior notes due 2023	(15)			(15)
Share-based compensation	25,414			25,414
Reclassification of negative additional paid-in capital	$ 0			97,645		(97,645)
Ending Balance (in shares) at Dec. 31, 2022	34,026		34,026
Ending Balance at Dec. 31, 2022	$ 1,681,721		$ 340	$ 0		$ 1,858,103		$ (176,722)

Consolidated Statements of Stockholders' Equity (Parenthetical) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Restricted share grants, net settled shares (in shares)	116	94	93

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net income	$ 235,514	$ 234,966	$ 210,682
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	35,898	34,269	32,661
Amortization and impairment of intangible assets	9,643	10,823	10,387
Acquisition-related contingent consideration	2,172	(324)	5,593
Provision for expected credit losses	19,684	16,151	19,692
Share-based compensation	25,414	23,051	22,904
Amortization of debt discount and issuance costs and other	2,224	11,701	11,259
Deferred income taxes	(10,456)	4,958	(9,132)
Changes in operating assets and liabilities, net of effects from acquisitions:
Accounts receivable, billed and unbilled	(182,667)	(61,274)	(26,800)
Notes receivable	(403)	12,645	8,029
Prepaid expenses and other assets	459	(1,165)	4,640
Accounts payable, accrued expenses and other	8,430	(2,102)	13,901
Income taxes	(4,322)	10,523	(22,549)
Accrued compensation	37,931	59,566	38,627
Billings in excess of services provided	9,273	1,695	7,175
Net cash provided by operating activities	188,794	355,483	327,069
Investing activities
Payments for acquisition of businesses, net of cash received	(6,742)	(10,428)	(25,271)
Purchases of property and equipment and other	(53,319)	(68,665)	(34,849)
Net cash used in investing activities	(60,061)	(79,093)	(60,120)
Financing activities
Borrowings under revolving line of credit	165,000	402,500	289,500
Repayments under revolving line of credit	(165,000)	(402,500)	(289,500)
Payments of debt issuance costs	(3,993)	0	0
Purchase and retirement of common stock	(85,424)	(46,133)	(353,593)
Share-based compensation tax withholdings and other	(15,330)	(9,246)	(5,823)
Payments for business acquisition liabilities	(4,848)	(7,496)	(3,948)
Deposits and other	3,583	1,201	3,311
Net cash used in financing activities	(106,012)	(61,674)	(360,053)
Effect of exchange rate changes on cash and cash equivalents	(25,518)	(15,184)	18,684
Net increase (decrease) in cash and cash equivalents	(2,797)	199,532	(74,420)
Cash and cash equivalents, beginning of period	494,485	294,953	369,373
Cash and cash equivalents, end of period	491,688	494,485	294,953
Supplemental cash flow disclosures
Cash paid for interest	7,836	9,102	7,752
Cash paid for income taxes, net of refunds	77,013	47,500	83,445
Non-cash investing and financing activities:
Issuance of stock units under incentive compensation plans	1,664	2,603	2,314
Business acquisition liabilities not yet paid	5,593	1,093	6,209
Non-cash additions to property and equipment	$ 4,272	$ 6,518	$ 4,966

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	Description of Business and Summary of Significant Accounting Policies Description of Business FTI Consulting, Inc., including its consolidated subsidiaries (collectively, the “Company,” “we,” “our” or “FTI Consulting”), is a global business advisory firm dedicated to helping organizations manage change, mitigate risk and resolve disputes: financial, legal, operational, political & regulatory, reputational and transactional. Individually, each of our segments and practices is staffed with experts recognized for the depth of their knowledge and a track record of making an impact. Collectively, FTI Consulting offers a comprehensive suite of services designed to assist clients across the business cycle, from proactive risk management to rapid response to unexpected events and dynamic environments. We operate through five reportable segments: Corporate Finance & Restructuring (“Corporate Finance”), Forensic and Litigation Consulting (“FLC”), Economic Consulting, Technology and Strategic Communications. Accounting Principles Our financial statements are prepared in conformity with United States (“U.S.”) generally accepted accounting principles (“GAAP”). The consolidated financial statements include the accounts of FTI Consulting and all of our subsidiaries. All intercompany transactions and balances have been eliminated. Reclassifications of certain prior period amounts have been made to conform to the current period presentation. Foreign Currency Results of operations for our non-U.S. subsidiaries are translated from the designated functional currency to the reporting currency of the U.S. dollar (“USD”). Revenues and expenses are translated at average exchange rates for each month, while assets and liabilities are translated at balance sheet date exchange rates. Resulting net translation adjustments are recorded as a component of stockholders’ equity in “Accumulated other comprehensive loss.” Transaction gains and losses arising from currency exchange rate fluctuations on transactions denominated in a currency other than the local functional currency are included in “Interest income and other” on the Consolidated Statements of Comprehensive Income. Such transaction gains and losses may be realized or unrealized depending upon whether the transaction settled during the period or remains outstanding at the balance sheet date. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Due to the inherent uncertainty involved in making those assumptions, actual results could differ from those estimates. Our most significant estimates relate to revenues and the assessment of the recoverability of goodwill and intangible assets. Other estimates include, but are not limited to, the realization of deferred tax assets and the fair value of acquisition-related contingent consideration. Management bases its estimates on historical trends, projections, current experience and other assumptions that it believes are reasonable. Concentrations of Risk We do not have a single customer that represents 10% or more of our consolidated revenues. We derive the majority of our revenues from providing professional services to clients in the U.S. For the year ended December 31, 2022, we derived approximately 37% of our consolidated revenues from the work of professionals who are assigned to locations outside the U.S. We believe that the geographic and industry diversity of our customer base throughout the U.S. and internationally minimizes the risk of incurring material losses due to concentrations of credit risk. Revenue Recognition Revenues are recognized when we satisfy a performance obligation by transferring services promised in a contract to a customer and in an amount that reflects the consideration that we expect to receive in exchange for those services. Performance obligations in our contracts represent distinct or separate services that we provide to our customers. If, at the outset of an arrangement, we determine that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met. We generate the majority of our revenues by providing consulting services to our clients. Most of our consulting service contracts are based on one of the following types of contract arrangements: •Time and expense arrangements require the client to pay us based on the number of hours worked at contractually agreed-upon rates. We recognize revenues for these contract arrangements based on hours incurred and contracted rates utilizing a right-to-invoice practical expedient because we have a right to consideration for services completed to date. When a time and expense arrangement has a not-to-exceed or “cap” amount and we expect to perform work in excess of the cap, we recognize revenues up to the cap amount specified by the client. •Fixed-fee arrangements require the client to pay a fixed fee in exchange for a predetermined set of professional services. We recognize revenues earned to date by applying the proportional performance method. Generally, these arrangements have one performance obligation. •Performance-based or contingent arrangements represent forms of variable consideration. In these arrangements, our fees are based on the attainment of contractually defined objectives with our client, such as completing a business transaction or assisting the client in achieving a specific business objective. We recognize revenues earned to date in an amount that is probable not to reverse and by applying the proportional performance method when the criteria for over time revenue recognition are met. Certain fees in our time and materials arrangements may be subject to approval by a third-party, such as a bankruptcy court and other regulatory agency. In such cases, we record revenues based on the amount we estimate we will be entitled to in exchange for our services and only to the extent a significant reversal of revenue is not likely to occur when the uncertainty associated with the estimate is subsequently resolved. Potential fee reductions imposed by bankruptcy courts and other regulatory agencies or negotiated with specific clients are estimated on a specific identification basis. Our estimates may vary depending on the nature of the engagement, client economics, historical experience and other appropriate factors. When there are changes in our estimates of potential fee reductions, we record such changes to revenues with a corresponding offset to our billed and unbilled accounts receivable. In our Technology segment, certain clients are billed based on the amount of data storage used or the volume of information processed. Unit-based revenues are defined as revenues billed on a per item, per page or another unit-based method and include revenues from data processing and hosting. Unit-based revenues include revenues associated with the software products that are made available to customers via a web browser (“on-demand”). On-demand revenues are charged on a unit or monthly basis and include, but are not limited to, processing and review related functions. Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other outside service costs, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. Timing of revenue recognition often differs from the timing of billing to our customers. Generally, we transfer goods or services to a customer before the customer pays consideration or payment is due. If we have an unconditional right to invoice and receive payment for goods or services already provided, we record billed and unbilled receivables on our Consolidated Balance Sheets. Our contract terms generally include a requirement of payment within 30 days when no contingencies exist. Payment terms and conditions vary depending on the jurisdiction, market and type of service, and whether regulatory or other third-party approvals are required. At times, we may execute contracts in a form provided by customers that might include different payment terms and contracts may be negotiated at the client’s request. Direct Cost of Revenues Direct cost of revenues consists primarily of billable employee compensation and related payroll benefits, the cost of contractors assigned to revenue-generating activities and direct expenses billable to clients. Direct cost of revenues also includes expense for cloud-based computing and depreciation expense on the software used to host and process client information. Direct cost of revenues does not include an allocation of corporate overhead and non-billable segment costs. Share-Based Compensation Share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period or performance period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. The fair value of restricted share awards and restricted stock units is measured based on the closing price of the underlying stock on the date of grant. The fair value of performance stock units that contain market-based vesting conditions is measured using a Monte Carlo pricing model. The compensation cost of performance stock units with market-based vesting conditions is based on the grant date fair value and is not subsequently reversed if it is later determined that the market condition is unlikely to be met or is expected to be lower than originally anticipated. For performance stock units that contain performance-based vesting conditions, the compensation cost is adjusted each reporting period based on the probability of the awards vesting. For all of our share-based awards, we recognize forfeitures in compensation cost when they occur. Acquisition-Related Contingent Consideration The fair value of acquisition-related contingent consideration is estimated at the acquisition date utilizing either a Monte Carlo pricing model or the present value of our probability-weighted estimate of future cash flows. Subsequent to the acquisition date, on a quarterly basis, the contingent consideration liability is remeasured at current fair value with any changes recorded in earnings. Accretion expense is recorded to acquisition-related contingent consideration liabilities for changes in fair value due to the passage of time. Remeasurement gains or losses and accretion expense are included in “Selling, general and administrative” (“SG&A”) expenses on the Consolidated Statements of Comprehensive Income. Advertising Costs Advertising costs consist of marketing, advertising through print and other media, professional event sponsorship and public relations. These costs are expensed as incurred. Advertising costs totaled $19.4 million, $13.0 million and $15.2 million for the years ended December 31, 2022, 2021 and 2020, respectively, and are included in SG&A expenses on the Consolidated Statements of Comprehensive Income. Income Taxes Our income tax provision consists principally of U.S. federal, state and international income taxes. We generate income in a significant number of states located throughout the U.S. and in foreign countries in which we conduct business. Our effective income tax rate may fluctuate due to a change in the mix of earnings between higher and lower state or country tax jurisdictions and the impact of non-deductible expenses. Additionally, we record deferred tax assets and liabilities using the asset and liability method of accounting, which requires us to measure these assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not that some portion, or all, of the deferred tax asset will not be realized. In evaluating our ability to recover our deferred tax assets, we consider all available positive and negative evidence, including scheduled reversals of temporary differences, projected future taxable income, tax planning strategies and recent results of operations. Cash Equivalents Cash equivalents consist of money market funds, commercial paper and certificates of deposit with maturities of three months or less at the time of purchase. Allowance for Expected Credit Losses We estimate the current-period provision for expected credit losses on a specific identification basis. Our judgments regarding a specific client’s credit risk considers factors such as the counterparty’s creditworthiness, knowledge of the specific client’s circumstances and historical collection experience for similar clients. Other factors include, but are not limited to, current economic conditions and forward-looking estimates. Our actual experience may vary from our estimates. If the financial condition of our clients were to deteriorate, resulting in their inability or unwillingness to pay our fees, we may need to record additional provisions for expected credit losses in future periods. The risk of credit losses may be mitigated to the extent that we received a retainer from some of our clients prior to performing services. We maintain an allowance for expected credit losses, which represents the estimated aggregate amount of credit risk arising from the inability or unwillingness of specific clients to pay our fees or disputes that may affect our ability to fully collect our billed accounts receivable. We record our estimate of lifetime expected credit losses concurrently with the initial recognition of the underlying receivable. Accounts receivable, net of the allowance for expected credit losses, represents the amount we expect to collect. At each reporting date, we adjust the allowance for expected credit losses to reflect our current estimate. Adjustments to the allowance for expected credit losses are recorded to SG&A expenses on the Consolidated Statements of Comprehensive Income. Our billed accounts receivables are written off when the potential for recovery is considered remote. Property and Equipment We record property and equipment, including improvements that extend useful life, at cost, while maintenance and repairs are expensed as incurred. We calculate depreciation using the straight-line method based on an estimated useful life ranging from one year to eleven years for furniture, equipment and software. We amortize leasehold improvements over the shorter of the estimated useful life of the asset or the lease term. We capitalize costs incurred during the application development stage of computer software developed or obtained for internal use. Capitalized software developed for internal use is classified within computer equipment and software and is amortized over the estimated useful life of the software, which is generally three years. Purchased software licenses to be sold to customers are capitalized and amortized over the license term. Notes Receivable from Employees Notes receivable from employees principally include unsecured general recourse forgivable loans and retention payments, which are provided to attract and retain certain of our senior employees and other professionals. Generally, all of the principal amount and accrued interest of the forgivable loans we make to employees and other professionals will be forgiven according to the stated terms of the loan agreement, provided that the professional is providing services to the Company on the forgiveness date and upon other specified events, such as death or disability. Professionals who terminate their employment or services with us prior to the end of the forgiveness period are required to repay the outstanding, unforgiven loan balance and any accrued but unforgiven interest. If the termination was by the Company without “cause” or by the employee with “good reason,” or, subject to certain conditions, if the employee terminates his or her employment due to retirement or non-renewal of his or her employment agreement, the loan may be forgiven or continue to be forgivable, in whole or in part. We amortize forgivable loans ratably over the requisite service period, which ranges from a period of less than one year to 10 years. The amount of expense recognized at any date must at least equal the portion of the principal forgiven on the forgiveness date. Goodwill and Intangible Assets Goodwill represents the purchase price of acquired businesses in excess of the fair market value of net assets acquired at the date of acquisition. Intangible assets may include customer relationships, trademarks and acquired software. We test our goodwill and indefinite-lived intangible assets for impairment annually as of the first day of the fourth quarter and whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. On a quarterly basis, we monitor the key drivers of fair value to detect events or other changes that would warrant an interim impairment test. Important factors we consider that could trigger an interim impairment review include, but are not limited to, the following: •significant underperformance relative to expected historical or projected future operating results; •a significant change in the manner of our use of the acquired asset or the strategy for our overall business; •a significant market decline related to negative industry or economic trends; and/or •our market capitalization relative to net carrying value. We assess our goodwill for impairment at the reporting unit level. A reporting unit is an operating segment or a business one level below that operating segment if discrete financial information is available and regularly reviewed by the chief operating decision makers. Our annual goodwill impairment test may be conducted using a qualitative assessment or a quantitative assessment. Under GAAP, we have an option to bypass the qualitative assessment and perform a quantitative impairment test. We determine whether to perform a qualitative assessment first or to bypass the qualitative assessment and proceed with the quantitative goodwill impairment test for each of our reporting units based on the excess of fair value over carrying value from the most recent quantitative tests and other events or changes in circumstances that could impact the fair value of the reporting units. In the qualitative assessment, we consider various factors, events or circumstances, including macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and other relevant reporting unit specific events. If, based on the qualitative assessment, we determine that it is not “more likely than not” that the fair value of a reporting unit is less than its carrying value, we do not prepare a quantitative impairment test. If we determine otherwise, we will prepare a quantitative assessment for potential goodwill impairment. In the quantitative assessment, we compare the estimated fair value of the reporting unit with the carrying amount of that reporting unit. We estimate fair value using a combination of an income approach (based on discounted cash flows) and market approaches, using appropriate weighting factors. If the fair value exceeds the carrying amount, goodwill is not impaired. However, if the carrying value exceeds the fair value of the reporting unit, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. Intangible assets with finite lives are amortized over their estimated useful life and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. We amortize our acquired finite-lived intangible assets on a straight-line basis over periods ranging from one to 15 years. Impairment of Long-Lived Assets We review long-lived assets such as property and equipment, operating lease assets and finite-lived intangible assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. These events or changes in circumstances may include a significant deterioration of operating results, changes in business plans or changes in anticipated future cash flows. If an impairment indicator is present, we evaluate recoverability of assets to be held and used by a comparison of the carrying value of the assets with future undiscounted net cash flows expected to be generated by the assets. We group assets at the lowest level for which there are identifiable cash flows that are largely independent of the cash flows generated by other asset groups. If the total of the expected undiscounted future cash flows is less than the carrying amount of the asset group, we estimate the fair value of the asset group to determine whether an impairment loss should be recognized. Leases We determine if a contract is a leasing arrangement at inception. Operating lease assets represent our right to control the use of an identified asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease assets and liabilities are recognized on the Consolidated Balance Sheets at the commencement date based on the present value of lease payments over the lease term. We use the incremental borrowing rate on the commencement date in determining the present value of our lease payments. We recognize operating lease expense for our operating leases on a straight-line basis over the lease term. We lease office space and equipment under non-cancelable operating leases, which may include renewal or termination options that are reasonably certain of exercise. Most leases include one or more options to renew, with renewal terms that can extend the lease term up to seven years. Leases with an initial term of 12 months or less are not recorded on the balance sheet and are expensed on a straight-line basis. Lease and non-lease components are accounted for together as a single lease component for operating leases associated with our office space. Billings in Excess of Services Provided Billings in excess of services provided represent amounts billed to clients, such as retainers, in advance of work being performed. Clients may make advance payments, which are held on deposit until completion of work or are applied at predetermined amounts or times. Excess payments are either applied to final billings or refunded to clients upon completion of work. Payments in excess of related accounts receivable and unbilled receivables are recorded as billings in excess of services provided within the liabilities section of the Consolidated Balance Sheets. Convertible Notes The carrying amount of our 2.0% convertible senior notes due 2023 (“2023 Convertible Notes”) is recognized as a liability as of December 31, 2022 on the Consolidated Balance Sheets. We recorded debt issuance costs as an adjustment to the carrying amount of our 2023 Convertible Notes liability and amortize the costs using the effective interest rate method over the expected life of the instrument. Prior to January 1, 2022, we separately recorded the liability and equity components of our 2023 Convertible Notes. The carrying amount of the liability component was calculated by measuring the fair value of a similar debt instrument that does not have an associated convertible feature. The carrying amount of the equity component representing the conversion option was determined by deducting the fair value of the liability component from the par value of the 2023 Convertible Notes. The equity component was not remeasured as long as it continued to meet the conditions for equity classification. The excess of the principal amount of the liability component over its carrying amount (“debt discount”) was amortized to interest expense over the term of the 2023 Convertible Notes using the effective interest rate method. See Note 2, “New Accounting Standards” for additional information. Prior to January 1, 2022, upon conversion, the 2023 Convertible Notes could be settled, at our election, in cash, shares of our common stock or a combination of cash and shares of our common stock. Effective January 1, 2022, pursuant to the first supplemental indenture, dated as of January 1, 2022 (the “First Supplemental Indenture”), to the indenture, dated as of August 20, 2018, by and between the Company and U.S. Bank National Association, as trustee (as amended by the First Supplemental Indenture, the “Indenture”), governing the 2023 Convertible Notes, the Company surrendered its right to settle conversions of the 2023 Convertible Notes solely using our common stock and irrevocably elected to settle at least the $1,000 aggregate principal amount of each 2023 Convertible Note submitted for conversion on or after January 1, 2022 in cash in connection with a settlement for which we elect a cash and common stock combination settlement.

New Accounting Standards	12 Months Ended
New Accounting Standards	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
New Accounting Standards	New Accounting Standards Recently Adopted Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06 (“ASU 2020-06”), Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and simplifies the diluted earnings per share calculation in certain events. On January 1, 2022, we adopted ASU 2020-06 using the modified retrospective method and recorded a cumulative-effect adjustment of approximately $22.1 million to the beginning balance of retained earnings at the date of adoption and a $16.4 million net increase to “Long-term debt, net” on the Consolidated Balance Sheets. As permitted by the guidance, prior comparative periods were not adjusted under this method. Pursuant to ASU 2020-06, we are no longer permitted to separately account for the liability and equity components of convertible debt instruments. As such, the carrying amount of our 2023 Convertible Notes is recognized as a liability as of December 31, 2022 on the Consolidated Balance Sheets. The ASU 2020-06 adoption also resulted in the derecognition of the embedded conversion option, net of tax effects, of approximately $34.1 million, which is included in “Additional paid-in capital,” as well as the derecognition of the related deferred tax liabilities of approximately $4.3 million on the Consolidated Balance Sheets. The net effect of the adoption in the current and future periods as compared to prior periods is to reduce non-cash interest expense, or increase net income, as there is no longer a discount from the separation of the conversion feature within equity. The discount from recognition of debt issuance costs will be amortized over the effective life of the 2023 Convertible Notes using the effective interest method. ASU 2020-06 also no longer allows the use of the treasury stock method for convertible instruments for purposes of calculating diluted earnings per share and instead requires application of the if-converted method. Under that method, diluted earnings per share will generally be calculated assuming that all of the convertible debt instruments were converted solely into shares of common stock at the beginning of the reporting period unless the result would be anti-dilutive. Effective January 1, 2022, pursuant to the terms of the First Supplemental Indenture, the principal amount of the 2023 Convertible Notes being converted is required to be paid in cash and only the premium due upon conversion, if any, is permitted to be settled in shares, cash or a combination of shares and cash. Consequently, the if-converted method produces a similar result as the treasury stock method, which was used prior to the adoption of ASU 2020-06 for the 2023 Convertible Notes. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832), Disclosures by Business Entities about Government Assistance, which requires entities to provide disclosures on significant government assistance transactions for annual reporting periods. The disclosures include information around the nature of the assistance, the related accounting policies used to account for government assistance, the effect of government assistance on the entity’s financial statements, and any significant terms and conditions of the agreements, including commitments and contingencies. We adopted ASU 2021-10 on January 1, 2022, resulting in the reduction of direct cost of revenues expense on our Consolidated Statements of Comprehensive Income and an increase in other receivables, which are included in the “Prepaid expenses and other current assets” financial statement line item on the Consolidated Balance Sheets. The impact was not material on the Consolidated Balance Sheets as of December 31, 2022, or on the Consolidated Statements of Comprehensive Income, Consolidated Statements of Stockholders’ Equity or the Consolidated Statements of Cash Flows for the year ended December 31, 2022.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

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+ Details

Earnings per Common Share

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Earnings per Common Share

Earnings per Common Share Basic earnings per common share is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per common share adjusts basic earnings per common share for the effects of potentially dilutive common shares. Potentially dilutive common shares include the dilutive effects of shares issuable under our equity compensation plans, including stock options and share-based awards (restricted share awards, restricted stock units and performance stock units), each using the treasury stock method.

For the year ended December 31, 2022, we used the if-converted method for calculating the potential dilutive effect of the conversion feature of the principal amount of the 2023 Convertible Notes on earnings per common share, as required by the adoption of ASU 2020-06. Prior to the adoption of ASU 2020-06, we used the treasury stock method for calculating the potential dilutive effect of the conversion feature of the principal amount of the 2023 Convertible Notes on earnings per common share because we had the ability and intent to settle the principal amount of the outstanding 2023 Convertible Notes in cash. The conversion feature had a dilutive impact on earnings per common share for the years ended December 31, 2022, 2021 and 2020, as the average market price per share of our common stock for the periods exceeded the conversion price of $101.38 per share. See Note 14, “Debt” for additional information about the 2023 Convertible Notes.


	Year Ended December 31,
	2022		2021		2020
Numerator — basic and diluted
Net income	$	235,514	$	234,966	$	210,682
Denominator
Weighted average number of common shares outstanding — basic	33,693		33,489		35,602
Effect of dilutive share-based awards	599		701		763
Effect of dilutive stock options	325		368		419
Effect of dilutive convertible notes	1,166		779		365
Weighted average number of common shares outstanding — diluted	35,783		35,337		37,149
Earnings per common share — basic	$	6.99	$	7.02	$	5.92
Earnings per common share — diluted	$	6.58	$	6.65	$	5.67
Antidilutive stock options and share-based awards	9		4		66

Revenues	12 Months Ended
Revenues	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenues	Revenues We generate the majority of our revenues by providing consulting services to our clients. See Note 1, “Description of Business and Summary of Significant Accounting Policies” for additional information on the types of consulting contract arrangements we provide. Revenues are recognized when we satisfy a performance obligation by transferring services promised in a contract to a customer and in an amount that reflects the consideration that we expect to receive in exchange for those services. Performance obligations in our contracts represent distinct or separate services that we provide to our customers. We estimate that approximately 75% of our revenues recognized during the year ended December 31, 2022 were generated from time and expense contract arrangements. If, at the outset of an arrangement, we determine that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met. Revenues recognized during the current period may include revenues from performance obligations satisfied or partially satisfied in previous periods. This primarily occurs when the estimated transaction price has changed based on our current probability assessment over whether the agreed-upon outcome for our performance-based and contingent arrangements will be achieved. The aggregate amount of revenues recognized related to a change in the transaction price in the current period, which related to performance obligations satisfied or partially satisfied in a prior period, was $24.4 million, $26.3 million and $19.0 million for the years ended December 31, 2022, 2021 and 2020, respectively. Unfulfilled performance obligations primarily consist of fees not yet recognized on certain fixed-fee arrangements and performance-based and contingent arrangements. As of December 31, 2022 and 2021, the aggregate amount of the remaining contract transaction price allocated to unfulfilled performance obligations was $3.6 million and $3.7 million, respectively. We expect to recognize the majority of the related revenues over the next 18 months. We elected to utilize the optional exemption to exclude from this disclosure fixed-fee and performance-based and contingent arrangements with an original expected duration of one year or less and to exclude our time and expense arrangements for which revenues are recognized using the right-to-invoice practical expedient. Contract assets are defined as assets for which we have recorded revenues but are not yet entitled to receive our fees because certain events, such as completion of the measurement period or client approval, must occur. The contract asset balance was immaterial and $3.8 million as of December 31, 2022 and 2021, respectively. Contract liabilities are defined as liabilities incurred when we have received consideration but have not yet performed the agreed-upon services. This may occur when clients pay fees before work begins. The contract liability balance was immaterial as of December 31, 2022 and 2021, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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+ Details

Accounts Receivable and Allowance for Expected Credit Losses

12 Months Ended

Dec. 31, 2022

Allowance For Doubtful Accounts And Unbilled Services [Abstract]

Accounts Receivable and Allowance for Expected Credit Losses

The following table summarizes the components of “Accounts receivable, net” as presented on the Consolidated Balance Sheets:


	December 31,
	2022		2021
Accounts receivable:
Billed receivables	$	633,055	$	542,056
Unbilled receivables	308,873		248,681
Allowance for expected credit losses	(45,775)		(36,617)
Accounts receivable, net	$	896,153	$	754,120

The following table summarizes the total provision for expected credit losses and write-offs:


	Year Ended December 31,
	2022		2021		2020
Provision for expected credit losses	$	19,684	$	16,151	$	19,692
Write-offs	$	13,085	$	23,641	$	24,717

Our provision for expected credit losses includes recoveries, direct write-offs and charges to other accounts. Billed accounts receivables are written off when the potential for recovery is considered remote. See Note 1, “Description of Business and Summary of Significant Accounting Policies” for additional information on our accounting policies for the allowance for expected credit losses.

Special Charges

12 Months Ended

Dec. 31, 2022

Restructuring and Related Activities [Abstract]

Special Charges

During the year ended December 31, 2022, we recorded a special charge of $8.3 million, which consisted of employee severance and other employee-related costs associated with programmatic headcount reductions primarily in our FLC and Corporate Finance segments to realign our workforce with current business demand. All of these amounts will be paid in cash in the next 12 months.

The following table details the special charges by segment.


	Year Ended December 31, 2022
Corporate Finance	$	2,444
FLC	4,614
Economic Consulting	31
Technology	106
Strategic Communications	369
Segment special charge	7,564
Unallocated Corporate	776
Total special charges	$	8,340

There were no special charges recorded during the year ended December 31, 2021.

During the year ended December 31, 2020, we recorded a special charge of $7.1 million, which consists of the following components:

•$4.7 million of lease abandonment and other relocation costs associated with the consolidation of office space in New York, New York; and

•$2.4 million of employee severance and other employee-related costs in our FLC segment.

The following table details the special charges by segment:


	Year Ended December 31, 2020
Corporate Finance	$	861
FLC	3,484
Economic Consulting	35
Technology	276
Strategic Communications	2,074
Segment special charge	6,730
Unallocated Corporate	373
Total special charges	$	7,103

Share-Based Compensation

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Share-Based Compensation

Share-Based Incentive Compensation Plans

Under the FTI Consulting, Inc. 2017 Omnibus Incentive Compensation Plan, effective as of June 7, 2017, and as amended as of June 3, 2020, there were 1,026,963 shares of common stock available for grant as of December 31, 2022.

Share-Based Compensation Expense

The table below reflects the total share-based compensation expense recognized in our Consolidated Statements of Comprehensive Income for the years ended December 31, 2022, 2021 and 2020:


	Year Ended December 31,

Income Statement Classification	2022		2021		2020
Direct cost of revenues	$	15,312	$	13,432	$	13,089
Selling, general and administrative expenses	12,416		14,148		12,052

Total	$	27,728	$	27,580	$	25,141

Stock Options

We did not grant any stock options during the years ended December 31, 2022, 2021 and 2020. Historically, we used the Black-Scholes option-pricing model to determine the fair value of our stock option grants.

A summary of our stock option activity during the year ended December 31, 2022 is presented below. The aggregate intrinsic value of stock options outstanding and exercisable, or fully vested, at December 31, 2022 in the table below represents the total pre-tax intrinsic value, which is calculated as the difference between the closing price of our common stock on the last trading day of 2022 and the exercise price, multiplied by the number of in-the-money options that would have been received by the option holders had all option holders exercised their options on December 31, 2022. The aggregate intrinsic value changes based on fluctuations in the fair market value per share of our common stock.


	Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (in Years)	Aggregate Intrinsic Value
Stock options outstanding at December 31, 2021	460	$	36.45

Stock options exercised	(68)	$	33.92


Stock options outstanding and exercisable at December 31, 2022	392	$	36.89	2.8	$	47,807

Cash received from option exercises for the years ended December 31, 2022, 2021 and 2020 was $2.3 million, $2.7 million and $4.9 million, respectively. The tax benefit realized from stock options exercised was immaterial for each of the years ended December 31, 2022, 2021 and 2020.

The intrinsic value of stock options exercised is the amount by which the market value of our common stock on the exercise date exceeds the exercise price. The total intrinsic value of stock options exercised for the years ended December 31, 2022, 2021 and 2020 was $8.8 million, $8.3 million and $11.0 million, respectively.

As of December 31, 2022, there was no unrecognized compensation cost related to stock options.

Restricted Share Awards

A summary of our restricted share awards activity during the year ended December 31, 2022 is presented below:


	Shares	Weighted Average Grant Date Fair Value
Restricted share awards outstanding at December 31, 2021	782	$	76.82
Restricted share awards granted	190	$	159.43
Restricted share awards vested	(269)	$	60.43
Restricted share awards forfeited	(19)	$	60.31
Restricted share awards outstanding at December 31, 2022	684	$	106.63

As of December 31, 2022, there was $45.9 million of unrecognized compensation cost related to unvested restricted share awards. That cost is expected to be recognized ratably over a weighted average period of 3.7 years. The total fair value of restricted share awards that vested during the years ended December 31, 2022, 2021 and 2020 was $42.1 million, $25.3 million and $27.9 million, respectively.

Restricted Stock Units

A summary of our restricted stock units activity during the year ended December 31, 2022 is presented below:


	Shares	Weighted Average Grant Date Fair Value
Restricted stock units outstanding at December 31, 2021	321	$	62.60
Restricted stock units granted	51	$	158.32
Restricted stock units released	(44)	$	62.05

Restricted stock units outstanding at December 31, 2022	328	$	77.66

As of December 31, 2022, there was $8.9 million of unrecognized compensation cost related to unvested restricted stock units. That cost is expected to be recognized ratably over a weighted average period of 4.3 years. The total fair value of restricted stock units released for the years ended December 31, 2022, 2021 and 2020 was $7.2 million, $4.1 million and $6.1 million, respectively.

Performance Stock Units

Performance stock units represent common stock potentially issuable in the future, subject to achievement of either market or performance conditions. Our current outstanding performance stock units that are subject to market conditions vest based on the adjusted total shareholder return of the Company as compared with the adjusted total shareholder return of the Standard & Poor’s 500 Index over the applicable performance period. Our current outstanding performance stock units that are subject to performance conditions vest based on Adjusted EBITDA metrics over the applicable performance period. The vesting and payout range for all of our performance stock units is typically between 0% and up to 150% of the target number of shares granted at the end of a two- or three-year performance period.

A summary of our performance stock units activity during the year ended December 31, 2022 is presented below:


	Shares	Weighted Average Grant Date Fair Value
Performance stock units outstanding at December 31, 2021	269	$	118.27
Performance stock units granted (1)	103	$	154.02
Performance stock units released	(100)	$	92.43
Performance stock units forfeited (2)	(27)	$	131.58
Performance stock units outstanding at December 31, 2022	245	$	143.44

(1) Performance stock units granted are presented at the maximum potential payout percentage of 150% of target shares granted.

(2) Performance stock units are forfeited when the market or performance conditions for maximum payout are not achieved, including performance stock units that do not achieve any payout, or the employee is terminated prior to vesting.

As of December 31, 2022, there was $9.1 million of unrecognized compensation cost related to unvested performance stock units. That cost is expected to be recognized ratably over a weighted average period of 1.0 year. The total fair value of performance stock units released during the years ended December 31, 2022, 2021 and 2020 was $14.2 million, $17.2 million and $12.6 million, respectively.

The weighted average grant date fair value per share of restricted share awards, restricted stock units and performance stock units awarded during the years ended December 31, 2022, 2021 and 2020 was $157.65, $132.40 and $120.99, respectively. The fair value of our restricted share awards, restricted stock units and performance stock units that are subject to performance conditions is determined based on the closing market price per share of our common stock on the grant date. The fair value of our performance stock units subject to market conditions is calculated using a Monte Carlo pricing model as of the grant date.

Interest Income and Other

12 Months Ended

Dec. 31, 2022

Other Income and Expenses [Abstract]

Interest Income and Other

The table below presents the components of “Interest income and other” as shown on the Consolidated Statements of Comprehensive Income:


	Year Ended December 31,
	2022		2021		2020

Interest income and other
Interest income	$	4,619	$	3,493	$	3,735
Foreign exchange transaction gains (losses), net	57		2,426		(4,099)
Other	(758)		274		(48)
Total	$	3,918	$	6,193	$	(412)

Balance Sheet Details

12 Months Ended

Dec. 31, 2022

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Details

The table below presents the components of “Prepaid expenses and other current assets” and “Accounts payable, accrued expenses and other” as shown on the Consolidated Balance Sheets:


	December 31,
	2022		2021
Prepaid expenses and other current assets
Prepaid expenses	$	46,895	$	52,751
Income tax receivable	10,965		7,252
Other current assets	37,609		31,163
Total	$	95,469	$	91,166
Accounts payable, accrued expenses and other
Accounts payable	$	20,265	$	16,187
Accrued expenses	65,231		61,618
Accrued interest payable	2,096		2,153
Accrued taxes payable	20,364		18,907
Current operating lease liabilities	31,922		30,828
Other current liabilities	34,075		35,332
Total	$	173,953	$	165,025

Property and Equipment

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment consist of the following:


	December 31,
	2022		2021
Leasehold improvements	$	129,036	$	128,954
Construction in progress	43,931		21,053
Furniture and equipment	32,975		31,880
Computer equipment and software	114,342		108,237
	320,284		290,124
Accumulated depreciation	(166,818)		(147,961)
Property and equipment, net	$	153,466	$	142,163

Depreciation expense for property and equipment totaled $35.9 million, $34.3 million and $32.6 million during the years ended December 31, 2022, 2021 and 2020, respectively.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Goodwill

The table below summarizes the changes in the carrying amount of goodwill by reportable segment:


	Corporate Finance (1)		FLC (1)		Economic Consulting (1)		Technology (1)		Strategic Communications (2)		Total









Balance at December 31, 2020	$	506,072	$	233,374	$	269,087	$	96,821	$	129,525	$	1,234,879
Acquisitions (3)	—		5,493		—		—		—		5,493
Foreign currency translation adjustment and other	(5,026)		(938)		(229)		(10)		(1,378)		(7,581)



Balance at December 31, 2021	$	501,046	$	237,929	$	268,858	$	96,811	$	128,147	$	1,232,791
Acquisitions (3)	11,332		—		—		—		—		11,332
Foreign currency translation adjustment and other	4,122		(3,057)		(803)		(84)		(16,708)		(16,530)
Balance at December 31, 2022	$	516,500	$	234,872	$	268,055	$	96,727	$	111,439	$	1,227,593

(1)There were no accumulated impairment losses for the Corporate Finance, FLC, Economic Consulting or Technology segments as of December 31, 2022, 2021 and 2020.

(2)Amounts for our Strategic Communications segment include gross carrying values of $305.6 million, $322.3 million and $323.7 million as of December 31, 2022, 2021, and 2020, respectively, and accumulated impairment losses of $194.1 million representing the aggregate impairment charges for the years ended December 31, 2022, 2021 and 2020.

(3)During the years ended December 31, 2022 and 2021, we acquired certain assets of businesses that were assigned to the Corporate Finance and FLC segments, respectively. We recorded $11.3 million and $5.5 million in goodwill as a result of the acquisitions in 2022 and 2021, respectively. We have included the results of the acquired businesses' operations in the Corporate Finance and FLC segments since the acquisition dates.

Intangible Assets

Intangible assets were as follows:


		December 31, 2022						December 31, 2021
	Weighted Average Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizing intangible assets
Customer relationships (1)	13.0	$	78,223	$	63,810	$	14,413	$	83,101	$	63,124	$	19,977
Trademarks (1)	5.9	10,950		5,554		5,396		10,965		4,732		6,233
Acquired software and other (1)	6.4	846		241		605		3,114		2,434		680
	12.2	90,019		69,605		20,414		97,180		70,290		26,890
Non-amortizing intangible assets
Trademarks	Indefinite	5,100		—		5,100		5,100		—		5,100
Total		$	95,119	$	69,605	$	25,514	$	102,280	$	70,290	$	31,990

(1)During the year ended December 31, 2022, we acquired a business, and its related intangible assets were assigned to the Corporate Finance segment.

Intangible assets with finite lives are amortized over their estimated useful life. We recorded amortization expense of $9.6 million, $10.8 million and $10.4 million during the years ended December 31, 2022, 2021 and 2020, respectively. No impairment charges for intangible assets were recorded during the years ended December 31, 2022, 2021 and 2020.

We estimate our future amortization expense for our intangible assets with finite lives to be as follows:


	As of December 31, 2022 (1)
Year
2023	$	5,964
2024	3,647
2025	2,940
2026	1,788
2027	1,718
Thereafter	4,357
	$	20,414

(1)Actual amortization expense to be reported in future periods could differ from these estimates as a result of new intangible asset acquisitions, impairments, changes in useful lives, or other relevant factors or changes.

Notes Receivable from Employees

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Notes Receivable from Employees

The table below summarizes the changes in the carrying amount of our notes receivable from employees:


	December 31,
	2022		2021
Notes receivable from employees — beginning	$	83,795	$	96,374
Notes granted	35,575		27,772
Repayments	(4,200)		(5,126)
Amortization	(30,807)		(34,422)
Cumulative translation adjustment and other	(1,093)		(803)
Notes receivable from employees — ending	83,270		83,795
Less: current portion	(27,292)		(30,256)
Notes receivable from employees, net of current portion	$	55,978	$	53,539

As of December 31, 2022 and 2021, there were 365 and 321 notes outstanding, respectively. Total amortization expense for the years ended December 31, 2022, 2021 and 2020 was $30.8 million, $34.4 million and $29.4 million, respectively.

Financial Instruments

12 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Financial Instruments

The following tables present the carrying amounts and estimated fair values of our financial instruments by hierarchy level as of December 31, 2022 and 2021:


	December 31, 2022
			Hierarchy Level (Fair Value)
	Carrying Amount		Level 1		Level 2		Level 3
Liabilities
Acquisition-related contingent consideration (1)	$	14,988	$	—	$	—	$	14,988
2023 Convertible Notes (2)	315,172		—		509,682		—
Total	$	330,160	$	—	$	509,682	$	14,988


	December 31, 2021
			Hierarchy Level (Fair Value)
	Carrying Amount		Level 1		Level 2		Level 3
Liabilities
Acquisition-related contingent consideration (1)	$	15,110	$	—	$	—	$	15,110
2023 Convertible Notes (2)	297,158		—		466,619		—
Total	$	312,268	$	—	$	466,619	$	15,110

(1)The short-term portion is included in “Accounts payable, accrued expenses and other,” and the long-term portion is included in “Other liabilities” on the Consolidated Balance Sheets.

(2)The carrying value as of December 31, 2022 includes unamortized deferred debt issuance costs. The carrying value as of December 31, 2021 includes unamortized deferred debt issuance costs and debt discount.

The fair values of financial instruments not included in the tables above are estimated to be equal to their carrying values as of December 31, 2022 and December 31, 2021.

We estimate the fair value of our 2023 Convertible Notes based on their last actively traded prices. The fair value of our debt is classified within Level 2 of the fair value hierarchy because it is traded in less active markets.

We estimate the fair value of acquisition-related contingent consideration using either a probability-weighted discounted cash flow model or a Monte Carlo pricing model. These fair value estimates represent Level 3 measurements as they are based on significant inputs not observed in the market and reflect our own assumptions. We have multiple valuation models that use different inputs and assumptions based on the timing of the acquisitions. As a result, the significant unobservable inputs used in these models vary. The acquisition-related contingent consideration liabilities subject to the Monte Carlo pricing model were valued using significant unobservable inputs, including volatility rates between 30.0% and 32.5% and discount rates between 14.0% and 16.5%, which reflect the weighted average of our cost of debt and adjusted cost of equity of the acquired companies, and future cash flows. The acquisition-related contingent consideration subject to the probability-weighted discounted cash flow model was valued using significant unobservable inputs, including a discount rate of 15.0% and future cash flows. Significant increases (or decreases) in these unobservable inputs in isolation would result in significantly lower (or higher) fair values. We reassess the fair value of our acquisition-related contingent consideration at each reporting period based on additional information as it becomes available.

The change in our liability for acquisition-related contingent consideration for our Level 3 financial instruments is as follows:


	Contingent Consideration





Balance at December 31, 2019	$	14,826
Additions	$	3,460
Accretion expense (1)	5,593
Payments	(4,692)
Foreign currency translation adjustment (2)	931
Balance at December 31, 2020	$	20,118
Additions	$	1,093
Accretion expense (1)	2,771
Remeasurement gain (3)	(3,095)
Payments	(5,122)
Foreign currency translation adjustment (2)	(655)
Balance at December 31, 2021	$	15,110
Additions (4)	$	5,370
Accretion expense (1)	2,396
Payments	(7,671)
Foreign currency translation adjustment and other (2)	(217)
Balance at December 31, 2022	$	14,988

(1)Accretion expense is included in “Selling, general and administrative expenses” on the Consolidated Statements of Comprehensive Income.

(2)Foreign currency translation adjustments are included in “Other comprehensive income (loss), net of tax” on the Consolidated Statements of Comprehensive Income.

(3)Remeasurement gain or loss resulting from a change in fair value of an acquisition's contingent consideration liability is recorded in SG&A expenses on the Consolidated Statements of Comprehensive Income.

(4)During the year ended December 31, 2022, we acquired a business that was assigned to the Corporate Finance segment.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Debt

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Debt

The table below summarizes the components of the Company’s debt:


	December 31,
	2022		2021
2023 Convertible Notes	$	316,219	$	316,245


Total debt	316,219		316,245
Less: deferred debt discount (1)	—		(16,724)
Less: deferred debt issuance costs	(1,047)		(2,363)
Long-term debt, net (1) (2)	$	315,172	$	297,158
Additional paid-in capital	$	—	$	35,304
Discount attribution to equity	—		(1,175)
Equity component, net (1)	$	—	$	34,129

(1)Pursuant to the adoption of ASU 2020-06, we derecognized the conversion option of $34.1 million, net of tax, previously attributable to the equity component of the 2023 Convertible Notes. Similarly, the related debt discount is no longer amortized into income as interest expense over the life of the instrument; therefore, we recorded a $16.4 million increase to “Long-term debt, net” on the Consolidated Balance Sheet as of December 31, 2022.

(2)There were no current portions of long-term debt as of December 31, 2022 and 2021. The 2023 Convertible Notes due on August 15, 2023 are classified as long-term debt as of December 31, 2022 because we have the ability and intent to refinance them on a long-term basis under our Credit Facility, which matures on November 21, 2027.

2023 Convertible Notes

On August 20, 2018, we issued the 2023 Convertible Notes in an aggregate principal amount of $316.3 million. The 2023 Convertible Notes bear interest at a fixed rate of 2.0% per year, payable semiannually in arrears on February 15 and August 15 of each year, beginning on February 15, 2019. The 2023 Convertible Notes will mature on August 15, 2023, unless earlier converted or repurchased. As of December 31, 2021, upon conversion, the 2023 Convertible Notes could be settled, at our election, in cash, shares of our common stock or a combination of cash and shares of our common stock. Effective January 1, 2022, pursuant to the terms of the Indenture, upon conversion, the principal amount of the 2023 Convertible Notes being converted is required to be paid in cash and only the premium due upon conversion, if any, is permitted to be settled, at our election, in shares, cash or a combination of shares and cash. The 2023 Convertible Notes are senior unsecured obligations of the Company.

The 2023 Convertible Notes are convertible at maturity at a conversion rate of 9.8643 shares of our common stock per $1,000 principal amount of the 2023 Convertible Notes (equivalent to a conversion price of approximately $101.38 per share of common stock). Holders may convert their 2023 Convertible Notes at any time prior to the close of business on the business day immediately preceding May 15, 2023 only under the following circumstances: (1) during any calendar quarter commencing after the calendar quarter ending on September 30, 2018 (and only during such calendar quarter), if the last reported sale price of our common stock for at least 20 trading days (whether or not consecutive) during a period of 30 consecutive trading days ending on, and including, the last trading day of the immediately preceding calendar quarter is greater than or equal to 130% of the conversion price on each applicable trading day; (2) during the five business day period after any five consecutive trading day period (the “Measurement Period”) in which the trading price (as defined in the Indenture) per $1,000 principal amount of the 2023 Convertible Notes for each trading day of the Measurement Period was less than 98% of the product of the last reported sale price of our common stock and the conversion rate in effect on each such trading day; or (3) upon the occurrence of specified corporate events. On or after May 15, 2023, until the close of business on the business day immediately preceding the maturity date of August 15, 2023, holders may convert their 2023 Convertible Notes at any time, regardless of the foregoing circumstances.

The 2023 Convertible Notes were convertible in each of the quarters ended September 30, 2021 through December 31, 2022. The number of shares issued upon conversion of the 2023 Convertible Notes in each period was immaterial. The circumstances required to allow the holders to convert their 2023 Convertible Notes prior to maturity were met as of December 31, 2022; therefore, holders may convert their notes at any time beginning on January 1, 2023 and ending on March 31, 2023. Based on the Company's stock price on December 31, 2022, the if-converted value of the 2023 Convertible Notes exceeded the principal amount by $179.1 million.

We may not redeem the 2023 Convertible Notes prior to the maturity date.

If we undergo a fundamental change (as defined in the Indenture), subject to certain conditions, holders may require us to repurchase for cash all or part of their 2023 Convertible Notes in principal amounts of $1,000 or a multiple thereof. The fundamental change repurchase price will be equal to 100% of the principal amount of the 2023 Convertible Notes to be repurchased, plus accrued and unpaid interest, if any, to, but excluding, the fundamental change repurchase date. In addition, in certain circumstances, we may be required to increase the conversion rate for any 2023 Convertible Notes converted in connection with a make-whole fundamental change (as defined in the Indenture).

Prior to the adoption of ASU 2020-06, the Company separated the 2023 Convertible Notes into liability and equity components. The debt discount and debt issuance costs attributable to the liability component were amortized to interest expense over the term of the 2023 Convertible Notes using the effective interest rate method. The Company adopted ASU 2020-06 on January 1, 2022 using the modified retrospective method, which resulted in accounting for the 2023 Convertible Notes as a single liability and the debt discount is no longer amortized into income as interest expense. See Note 2, “New Accounting Standards” for additional information about the adoption of ASU 2020-06.

Contractual interest expense for the 2023 Convertible Notes was $6.3 million in each of 2022, 2021 and 2020. Amortization of the debt discount on the 2023 Convertible Notes prior to the adoption of ASU 2020-06 was $9.6 million and $9.1 million in 2021 and 2020, respectively.

Credit Facility

On June 26, 2015, we entered into a credit agreement, which provided for a $550.0 million senior secured bank revolving credit facility (“Original Credit Facility”) maturing on June 26, 2020. In November 2018, we amended and restated the credit agreement to the Original Credit Facility, to, among other things, extend the maturity to November 30, 2023 (“2018 Credit Facility”). On November 21, 2022, we amended and restated the credit agreement to the 2018 Credit Facility, to, among other things, (i) extend the maturity to November 21, 2027, (ii) increase the revolving line of credit limit from $550.0 million to $900.0 million, and (iii) increase the incremental facility from $150.0 million to a maximum of $300.0 million, subject to certain conditions (the Original Credit Facility as amended and restated by the 2018 Credit Facility and as further amended, the “Credit Facility”), and incurred an additional $4.0 million of debt issuance costs. The Credit Facility is guaranteed by substantially all of our wholly-owned domestic subsidiaries and is secured by a first priority security interest in substantially all of the assets of FTI Consulting and such domestic subsidiaries.

Borrowings under the Credit Facility bear interest at a rate equal to, in the case of: (i) USD, at our option, Adjusted Term Secured Overnight Financing Rate (“SOFR”) or Adjusted Daily Simple SOFR, (ii) euro, Euro Interbank Offered Rate, (iii) British pound, Sterling Overnight Index Average Reference Rate, (iv) Australian dollars, Bank Bill Swap Reference Bid Rate, (v) Canadian dollars, Canadian Dollar Offered Rate, (vi) Swiss franc, Swiss Average Rate Overnight and (vii) Japanese yen, Tokyo Interbank Offered Rate, in each case, plus an applicable margin that will fluctuate between 1.25% per annum and 2.00% per annum based upon the Company’s Consolidated Total Net Leverage Ratio (as defined in the Credit Facility) at such time or, in the case of USD borrowings, an alternative base rate plus an applicable margin that will fluctuate between 0.25% per annum and 1.00% per annum based upon the Company’s Consolidated Total Net Leverage Ratio at such time. The alternative base rate means a fluctuating rate per annum equal to the highest of (1) the federal funds rate plus the sum of 50 basis points, (2) the rate of interest in effect for such day as the prime rate announced by Bank of America, and (3) the one-month Term SOFR plus 100 basis points.

Under the Credit Facility, we are required to pay a commitment fee rate that fluctuates between 0.20% and 0.35% per annum and a letter of credit fee rate that fluctuates between 1.25% and 2.00% per annum, in each case, based upon the Company’s Consolidated Total Net Leverage Ratio.

There were no borrowings outstanding under the Credit Facility as of December 31, 2022 and 2021. Additionally, $0.4 million of the borrowing limit was used for letters of credit (and, therefore, unavailable) as of December 31, 2022.

There were $4.3 million and $0.9 million of unamortized debt issuance costs related to the Credit Facility as of December 31, 2022 and 2021, respectively. These amounts were included in “Other assets” on our Consolidated Balance Sheets.

Long-Term Debt Maturities

Our maturity analysis for our remaining future undiscounted cash flows for the principal portion of our long-term debt assumes that payments will be made based on the current payment schedule and excludes any additional revolving line of credit borrowings or repayments subsequent to December 31, 2022 and prior to the November 21, 2027 maturity date of our Credit Facility. We estimate future undiscounted cash flows for the principal portion of our long-term debt to be $316.2 million in 2023.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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+ Details

Leases

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Leases

LeasesWe lease office space and equipment under non-cancelable operating leases. We recognize operating lease expense on a straight-line basis over the lease term, which may include renewal or termination options that are reasonably certain of exercise. Leases with an initial term of 12 months or less are not recorded on the Consolidated Balance Sheets and are expensed on a straight-line basis. Most leases include one or more options to renew, with renewal terms that can extend the lease term up to seven years. The exercise of lease renewal options is at our sole discretion. Certain of our lease agreements include rental payments that are adjusted periodically for inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants.

The table below summarizes the carrying amount of our operating lease assets and liabilities:


		December 31,
Leases	Classification	2022		2021
Assets
Operating lease assets	Operating lease assets	$	203,764	$	215,995
Total lease assets		$	203,764	$	215,995
Liabilities
Current
Operating lease liabilities	Accounts payable, accrued expenses and other	$	31,922	$	30,828
Noncurrent
Operating lease liabilities	Noncurrent operating lease liabilities	221,604		236,026
Total lease liabilities		$	253,526	$	266,854

The table below summarizes total lease costs:


	Year Ended December 31,
Lease Cost	2022		2021
Operating lease costs	$	48,550	$	54,541
Short-term lease costs	2,180		1,752
Variable lease costs	12,976		13,304
Sublease income	(851)		(3,800)
Total lease cost, net	$	62,855	$	65,797

Our sublease arrangements do not contain renewal options or restrictive covenants. We estimate future sublease rental income to be $1.3 million in 2023, $1.2 million in 2024 and $0.3 million in 2025. There is no future sublease rental income estimated for the years beyond 2025.

The maturity analysis below summarizes the remaining future undiscounted cash flows for our operating leases and includes a reconciliation to operating lease liabilities reported on the Consolidated Balance Sheets:


	As of December 31, 2022
2023	$	50,280
2024	47,608
2025	39,257
2026	34,537
2027	34,260
Thereafter	117,722
Total future lease payments	323,664
Less: imputed interest	(70,138)
Total	$	253,526

The table below includes cash paid for our operating lease liabilities, other non-cash information, our weighted average remaining lease term and weighted average discount rate:


	Year Ended December 31,
	2022			2021
Cash paid for amounts included in the measurement of operating lease liabilities	$	51,917		$	60,220

Operating lease assets obtained in exchange for lease liabilities	$	27,876		$	99,084

Weighted average remaining lease term (years)
Operating leases	8.3			8.7

Weighted average discount rate
Operating leases	5.6		%	5.4		%

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and ContingenciesWe are subject to legal actions arising in the ordinary course of business. In management’s opinion, we believe we have adequate legal defenses and/or insurance coverage with respect to the eventuality of such actions. We are not aware of any asserted or unasserted legal proceedings or claims that we believe would have a material adverse effect on our financial condition or results of our operations.

Income Taxes

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Income Taxes

The table below summarizes significant components of deferred tax assets and liabilities:


	December 31,
	2022		2021
Deferred tax assets
Allowance for expected credit losses	$	2,923	$	2,048
Accrued vacation and bonus	37,776		40,608

Share-based compensation	14,599		14,374
Notes receivable from employees	11,927		12,911
State net operating loss carryforward	537		1,125
Foreign net operating and capital loss carryforward	11,852		8,357


Foreign tax credit carryforward	4,199		3,536
Deferred compensation	3,049		534
Operating lease assets	64,465		64,482
Employee benefits obligations	519		340
Other, net	763		4,037
Total deferred tax assets	152,609		152,352
Deferred tax liabilities
Revenue recognition	(6,406)		(6,779)
Operating lease liabilities	(51,995)		(52,087)
Property and equipment, net	(12,956)		(14,766)
Equity debt discount	—		(4,214)
Goodwill and intangible assets	(204,634)		(206,105)
Total deferred tax liabilities	(275,991)		(283,951)
Foreign withholding tax	(1,921)		(1,537)
Valuation allowance	(6,459)		(10,315)
Net deferred tax liabilities	$	(131,762)	$	(143,451)

As of December 31, 2022 and 2021, the Company recorded certain deferred tax assets related to foreign tax credits, foreign capital loss and foreign net operating loss carryforwards, which can be carried forward for periods ranging from 9 years to indefinite. Based on forward-looking financial information, the Company believes it is not more likely than not that the attributes will be utilized. Therefore, valuation allowances of $6.5 million and $10.3 million are recorded against the Company’s deferred tax assets as of December 31, 2022 and 2021, respectively.

As of December 31, 2022, a U.S. subsidiary of the Company (the “Licensor”) entered into an intellectual property license agreement with certain foreign subsidiaries of the Company in consideration of royalty payments that have been partially prepaid (the “License Agreement”). The prepaid royalties remitted to the Licensor are taxable in the U.S. for the year ended December 31, 2022 and represent intangible assets in the foreign subsidiaries that are eliminated in consolidation. The impact on the U.S. current income tax provision was mainly offset by a deferred foreign income tax benefit related to the future tax deductions arising from amortization of intangible assets in the foreign subsidiaries. The License Agreement provides sufficient future taxable income in the U.S. to fully utilize the Company’s existing foreign tax credits in the U.S., which were previously subject to a valuation allowance. The impact on the tax rate for the year ended December 31, 2022 was a combined $9.6 million tax benefit.

During the year ended December 31, 2021, the valuation allowance on the deferred tax assets in Australia was released because of sustained profitability. Additionally, a valuation allowance was recorded in the U.S. on foreign tax credit carryforwards as the Company does not have sufficient foreign source income in the U.S. to fully utilize the foreign tax credits.

As of December 31, 2022, the Company has not recorded a $41.3 million deferred tax liability related to the basis difference in the investment in our foreign subsidiaries, as the investment is considered permanent in nature.

The table below summarizes the components of income before income tax provision from continuing operations:


	Year Ended December 31,
	2022		2021		2020
Domestic	$	165,553	$	136,008	$	122,800
Foreign	132,196		161,939		139,646
Total	$	297,749	$	297,947	$	262,446

The table below summarizes the components of income tax provision from continuing operations:


	Year Ended December 31,
	2022		2021		2020
Current
Federal	$	24,227	$	11,050	$	22,164
State	12,935		8,328		10,257
Foreign	34,917		37,656		29,390
	72,079		57,034		61,811
Deferred
Federal	(2,717)		10,766		3,936
State	(1,173)		3,458		362
Foreign	(5,954)		(8,277)		(14,345)
	(9,844)		5,947		(10,047)
Income tax provision	$	62,235	$	62,981	$	51,764

Our income tax provision from continuing operations resulted in effective tax rates that varied from the federal statutory income tax rate as summarized below:


	Year Ended December 31,
	2022		2021		2020
Income tax expense at federal statutory rate	$	62,526	$	62,569	$	55,114
State income taxes, net of federal benefit	10,486		8,643		10,567
Detriment from foreign tax rates	5,811		4,375		1,175

Other expenses not deductible for tax purposes	3,365		2,819		3,079
Adjustment to reserve for uncertain tax positions	(609)		2,665		(1,231)



Share-based compensation	(9,372)		(6,167)		(6,560)
Release of valuation allowance on foreign tax credits	(3,536)		—		(7,336)
Income tax benefit related to the License Agreement, net	(2,034)		—		(3,899)
Release of valuation allowance on Australian deferred tax asset	—		(5,063)		—
U.S. foreign tax credits	(4,049)		(4,859)		—
Valuation allowance on U.S. foreign tax credit carryforwards	—		3,536		—
Deferred tax benefit of United Kingdom tax rate change	—		(3,167)		—
Other adjustments, net	(353)		(2,370)		855
Income tax provision	$	62,235	$	62,981	$	51,764

The income tax provision for the years ended December 31, 2022 and 2021 was $62.2 million and $63.0 million, respectively. The decrease in expense is primarily attributable to the $9.6 million income tax benefit related to the License Agreement, which was largely offset by the following 2021 favorable one-time tax adjustments: a $5.1 million benefit related to the release of the valuation allowance on our deferred tax assets in Australia because of sustained profitability and a $3.2 million benefit related to the remeasurement of our deferred tax asset related to an intellectual property license between our U.S. and United Kingdom (“U.K.”) subsidiaries due to a future change in the U.K. tax rate.

We file numerous consolidated and separate income tax returns in the U.S. federal jurisdiction and in many city, state and foreign jurisdictions. We are no longer subject to U.S. federal income tax examinations for years prior to 2017. We are also no longer subject to state and local or foreign tax examinations by tax authorities for years prior to 2014.

Our liability for uncertain tax positions was $3.2 million and $6.4 million as of December 31, 2022 and 2021, respectively. As of December 31, 2022, our accrual for the payment of tax-related interest and penalties was not significant

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Stockholders' Equity

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Stockholders' Equity

Stockholders’ Equity

2016 Stock Repurchase Program

On June 2, 2016, our Board of Directors authorized a stock repurchase program of up to $100.0 million (the “Repurchase Program”). On each of May 18, 2017, December 1, 2017, February 21, 2019 and February 20, 2020, our Board of Directors authorized an additional $100.0 million. On each of July 28, 2020 and December 3, 2020, our Board of Directors authorized an additional $200.0 million. On December 1, 2022, our Board of Directors authorized an additional $400.0 million, increasing the Repurchase Program to an aggregate authorization of $1.3 billion. No time limit has been established for the completion of the Repurchase Program, and the Repurchase Program may be suspended, discontinued or replaced by the Board of Directors at any time without prior notice. As of December 31, 2022, we had $478.5 million available under the Repurchase Program to repurchase additional shares.

The following table details our stock repurchases under the Repurchase Program:


	Year Ended December 31,
	2022		2021		2020
Shares of common stock repurchased and retired	574		422		3,269
Average price paid per share	$	154.23	$	109.37	$	108.11
Total cost	$	88,595	$	46,124	$	353,385

As we repurchase our common shares, we reduce stated capital on our Consolidated Balance Sheets for the $0.01 of par value of the shares repurchased, with the excess purchase price over par value recorded as a reduction to additional paid-in capital. If additional paid-in capital is reduced to zero, we record the remainder of the excess purchase price over par value as a reduction of retained earnings.

Common Stock Outstanding

Common stock outstanding was 34.0 million shares and 34.3 million shares as of December 31, 2022 and 2021, respectively. Common stock outstanding includes unvested restricted stock awards, which are considered issued and outstanding under the terms of the restricted stock award agreements.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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+ Details

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2022
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans We maintain a qualified defined contribution 401(k) plan, which covers substantially all of our U.S. employees. Under the plan, participants are entitled to make pre-tax and/or Roth post-tax contributions up to the annual maximums established by the Internal Revenue Service. We match a certain percentage of participant contributions pursuant to the terms of the plan, which contributions are limited to a percentage of the participant’s eligible compensation. We made contributions related to the plan of $32.4 million, $29.1 million and $26.2 million during the years ended December 31, 2022, 2021 and 2020, respectively. We also maintain several defined contribution pension plans for our employees in the U.K. and other foreign countries. We contributed to these plans $12.6 million, $11.6 million and $9.2 million during the years ended December 31, 2022, 2021 and 2020, respectively.

Segment Reporting

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Segment Reporting

We manage our business in five reportable segments: Corporate Finance, FLC, Economic Consulting, Technology and Strategic Communications.

Our Corporate Finance segment focuses on the strategic, operational, financial, transactional and capital needs of our clients around the world. Our clients include companies, boards of directors, investors, private equity sponsors, lenders, and other financing sources and creditor groups, as well as other parties-in-interest. We deliver a wide range of services centered around three core offerings: Business Transformation & Strategy, Transactions and Turnaround & Restructuring.

Our FLC segment provides law firms, companies, boards of directors, government entities, private equity firms and other interested parties with a multidisciplinary and independent range of services in risk and investigations and disputes, including cybersecurity, and a focus on highly regulated industries such as our Construction & Environmental Solutions and Health Solutions Services. These services are supported by our data & analytics technology-enabled solutions, which help our clients analyze large, disparate sets of data related to their business operations and support our clients during regulatory inquiries and commercial disputes. We deliver a wide range of services centered around five core offerings: Construction & Environmental Solutions, Data & Analytics, Disputes, Health Solutions and Risk and Investigations.

Our Economic Consulting segment, including subsidiary Compass Lexecon LLC, provides law firms, companies, government entities and other interested parties with analyses of complex economic issues for use in international arbitration, legal and regulatory proceedings, and strategic decision making and public policy debates around the world. We deliver a wide range of services centered around three core offerings: Antitrust & Competition Economics, Financial Economics and International Arbitration.

Our Technology segment provides companies, law firms, private equity firms and government entities with a comprehensive global portfolio of digital insights and risk management consulting services. Our professionals help organizations better address risk as the growing volume and variety of enterprise data intersects with legal, regulatory and compliance needs. We deliver a wide range of expert solutions driven by investigations, litigation, M&A, antitrust and competition, and compliance and risk through three core offerings: Corporate Legal Department Consulting, E-discovery Services and Expertise, and Information Governance, Privacy & Security Services.

Our Strategic Communications segment develops and executes communications strategies to help management teams, boards of directors, law firms, governments and regulators manage change and mitigate risk surrounding transformational and disruptive events, including transactions, investigations, disputes, crises, regulation and legislation. We deliver a wide range of services centered around three core offerings: Corporate Reputation, Financial Communications and Public Affairs.

We evaluate the performance of our operating segments based on Adjusted Segment EBITDA, a GAAP financial measure. We define Adjusted Segment EBITDA as a segment’s share of consolidated operating income before depreciation, amortization of intangible assets, remeasurement of acquisition-related contingent consideration, special charges and goodwill impairment charges. We define Total Adjusted Segment EBITDA, which is a non-GAAP financial measure, as the total of Adjusted Segment EBITDA for all segments, which excludes unallocated corporate expenses. We use Adjusted Segment EBITDA as a basis to internally evaluate the financial performance of our segments because we believe it reflects current core operating performance and provides an indicator of the segment’s ability to generate cash.

The table below presents revenues and Adjusted Segment EBITDA for our reportable segments:


	Year Ended December 31,
	2022		2021		2020
Revenues
Corporate Finance	$	1,088,573	$	938,969	$	910,184
FLC	638,478		584,835		500,275
Economic Consulting	695,208		697,405		599,088
Technology	319,983		287,366		223,016
Strategic Communications	286,666		267,647		228,712
Total revenues	$	3,028,908	$	2,776,222	$	2,461,275
Adjusted Segment EBITDA
Corporate Finance	$	212,437	$	155,482	$	216,830
FLC	65,945		72,545		33,374
Economic Consulting	103,090		117,186		91,432
Technology	46,698		55,739		43,013
Strategic Communications	50,620		54,313		38,975
Total Adjusted Segment EBITDA	$	478,790	$	455,265	$	423,624

The table below reconciles net income to Total Adjusted Segment EBITDA. Unallocated corporate expenses primarily include indirect costs related to centrally managed administrative functions that have not been allocated to the segments. These administrative costs include costs related to executive management, legal, corporate office support costs, information technology, accounting, marketing, human resources and company-wide business development and strategy functions.


	Year Ended December 31,
	2022		2021		2020
Net income	$	235,514	$	234,966	$	210,682
Add back:
Income tax provision	62,235		62,981		51,764
Interest income and other	(3,918)		(6,193)		412
Interest expense	10,047		20,294		19,805


Unallocated corporate expenses	124,830		104,457		94,463
Segment depreciation expense	32,876		31,072		29,381
Amortization of intangible assets	9,642		10,818		10,387
Segment special charges	7,564		—		6,730
Remeasurement of acquisition-related contingent consideration	—		(3,130)		—
Total Adjusted Segment EBITDA	$	478,790	$	455,265	$	423,624

The table below presents assets by reportable segment, reconciled to consolidated amounts. Segment assets primarily include accounts and notes receivable, fixed assets purchased specifically for the segment, goodwill and intangible assets.


	December 31,
	2022		2021
Corporate Finance	$	1,028,251	$	927,543
FLC	475,273		445,602
Economic Consulting	540,133		554,978
Technology	211,218		206,376
Strategic Communications	205,464		214,580
Total segment assets	2,460,339		2,349,079
Unallocated corporate assets	781,068		751,830
Total assets	$	3,241,407	$	3,100,909

The table below details total revenues by country. Revenues have been attributed to locations based on the location of the legal entity generating the revenues.


	Year Ended December 31,
	2022		2021		2020
U.S.	$	1,922,337	$	1,708,673	$	1,544,777
U.K.	419,197		461,354		421,125
All other foreign countries (1)	687,374		606,195		495,373
Total revenues	$	3,028,908	$	2,776,222	$	2,461,275

(1) There are no countries included in these amounts that individually represented more than 10 percent of total revenues for the years ended December 31, 2022, 2021 and 2020.

We do not have a single customer that represents 10% or more of our consolidated revenues.

The table below details information on our long-lived assets, which include property and equipment, net and non-current operating lease assets, by country. Long-lived assets have been attributed to locations based on the location of the legal entity holding the assets.


	December 31,
	2022		2021
U.S.	$	237,090	$	240,226
U.K.	41,343		52,208
All other foreign countries (1)	78,797		65,724
Total long-lived assets	$	357,230	$	358,158

(1) There are no countries included in these amounts that individually represented more than 10 percent of long-lived assets as of December 31, 2022 and 2021.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Accounting Principles	Accounting Principles Our financial statements are prepared in conformity with United States (“U.S.”) generally accepted accounting principles (“GAAP”). The consolidated financial statements include the accounts of FTI Consulting and all of our subsidiaries. All intercompany transactions and balances have been eliminated. Reclassifications of certain prior period amounts have been made to conform to the current period presentation.
Foreign Currency	Foreign Currency Results of operations for our non-U.S. subsidiaries are translated from the designated functional currency to the reporting currency of the U.S. dollar (“USD”). Revenues and expenses are translated at average exchange rates for each month, while assets and liabilities are translated at balance sheet date exchange rates. Resulting net translation adjustments are recorded as a component of stockholders’ equity in “Accumulated other comprehensive loss.” Transaction gains and losses arising from currency exchange rate fluctuations on transactions denominated in a currency other than the local functional currency are included in “Interest income and other” on the Consolidated Statements of Comprehensive Income. Such transaction gains and losses may be realized or unrealized depending upon whether the transaction settled during the period or remains outstanding at the balance sheet date.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Due to the inherent uncertainty involved in making those assumptions, actual results could differ from those estimates. Our most significant estimates relate to revenues and the assessment of the recoverability of goodwill and intangible assets. Other estimates include, but are not limited to, the realization of deferred tax assets and the fair value of acquisition-related contingent consideration. Management bases its estimates on historical trends, projections, current experience and other assumptions that it believes are reasonable.
Concentrations of Risk	Concentrations of Risk We do not have a single customer that represents 10% or more of our consolidated revenues. We derive the majority of our revenues from providing professional services to clients in the U.S. For the year ended December 31, 2022, we derived approximately 37% of our consolidated revenues from the work of professionals who are assigned to locations outside the U.S. We believe that the geographic and industry diversity of our customer base throughout the U.S. and internationally minimizes the risk of incurring material losses due to concentrations of credit risk.
Revenue Recognition	Revenue Recognition Revenues are recognized when we satisfy a performance obligation by transferring services promised in a contract to a customer and in an amount that reflects the consideration that we expect to receive in exchange for those services. Performance obligations in our contracts represent distinct or separate services that we provide to our customers. If, at the outset of an arrangement, we determine that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met. We generate the majority of our revenues by providing consulting services to our clients. Most of our consulting service contracts are based on one of the following types of contract arrangements: •Time and expense arrangements require the client to pay us based on the number of hours worked at contractually agreed-upon rates. We recognize revenues for these contract arrangements based on hours incurred and contracted rates utilizing a right-to-invoice practical expedient because we have a right to consideration for services completed to date. When a time and expense arrangement has a not-to-exceed or “cap” amount and we expect to perform work in excess of the cap, we recognize revenues up to the cap amount specified by the client. •Fixed-fee arrangements require the client to pay a fixed fee in exchange for a predetermined set of professional services. We recognize revenues earned to date by applying the proportional performance method. Generally, these arrangements have one performance obligation. •Performance-based or contingent arrangements represent forms of variable consideration. In these arrangements, our fees are based on the attainment of contractually defined objectives with our client, such as completing a business transaction or assisting the client in achieving a specific business objective. We recognize revenues earned to date in an amount that is probable not to reverse and by applying the proportional performance method when the criteria for over time revenue recognition are met. Certain fees in our time and materials arrangements may be subject to approval by a third-party, such as a bankruptcy court and other regulatory agency. In such cases, we record revenues based on the amount we estimate we will be entitled to in exchange for our services and only to the extent a significant reversal of revenue is not likely to occur when the uncertainty associated with the estimate is subsequently resolved. Potential fee reductions imposed by bankruptcy courts and other regulatory agencies or negotiated with specific clients are estimated on a specific identification basis. Our estimates may vary depending on the nature of the engagement, client economics, historical experience and other appropriate factors. When there are changes in our estimates of potential fee reductions, we record such changes to revenues with a corresponding offset to our billed and unbilled accounts receivable. In our Technology segment, certain clients are billed based on the amount of data storage used or the volume of information processed. Unit-based revenues are defined as revenues billed on a per item, per page or another unit-based method and include revenues from data processing and hosting. Unit-based revenues include revenues associated with the software products that are made available to customers via a web browser (“on-demand”). On-demand revenues are charged on a unit or monthly basis and include, but are not limited to, processing and review related functions. Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other outside service costs, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. Timing of revenue recognition often differs from the timing of billing to our customers. Generally, we transfer goods or services to a customer before the customer pays consideration or payment is due. If we have an unconditional right to invoice and receive payment for goods or services already provided, we record billed and unbilled receivables on our Consolidated Balance Sheets. Our contract terms generally include a requirement of payment within 30 days when no contingencies exist. Payment terms and conditions vary depending on the jurisdiction, market and type of service, and whether regulatory or other third-party approvals are required. At times, we may execute contracts in a form provided by customers that might include different payment terms and contracts may be negotiated at the client’s request. Direct Cost of Revenues Direct cost of revenues consists primarily of billable employee compensation and related payroll benefits, the cost of contractors assigned to revenue-generating activities and direct expenses billable to clients. Direct cost of revenues also includes expense for cloud-based computing and depreciation expense on the software used to host and process client information. Direct cost of revenues does not include an allocation of corporate overhead and non-billable segment costs.
Share-Based Compensation	Share-Based Compensation Share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period or performance period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. The fair value of restricted share awards and restricted stock units is measured based on the closing price of the underlying stock on the date of grant. The fair value of performance stock units that contain market-based vesting conditions is measured using a Monte Carlo pricing model. The compensation cost of performance stock units with market-based vesting conditions is based on the grant date fair value and is not subsequently reversed if it is later determined that the market condition is unlikely to be met or is expected to be lower than originally anticipated. For performance stock units that contain performance-based vesting conditions, the compensation cost is adjusted each reporting period based on the probability of the awards vesting. For all of our share-based awards, we recognize forfeitures in compensation cost when they occur.
Acquisition-Related Contingent Consideration	Acquisition-Related Contingent Consideration The fair value of acquisition-related contingent consideration is estimated at the acquisition date utilizing either a Monte Carlo pricing model or the present value of our probability-weighted estimate of future cash flows. Subsequent to the acquisition date, on a quarterly basis, the contingent consideration liability is remeasured at current fair value with any changes recorded in earnings. Accretion expense is recorded to acquisition-related contingent consideration liabilities for changes in fair value due to the passage of time. Remeasurement gains or losses and accretion expense are included in “Selling, general and administrative” (“SG&A”) expenses on the Consolidated Statements of Comprehensive Income.
Advertising Costs	Advertising CostsAdvertising costs consist of marketing, advertising through print and other media, professional event sponsorship and public relations. These costs are expensed as incurred.
Income Taxes	Income Taxes Our income tax provision consists principally of U.S. federal, state and international income taxes. We generate income in a significant number of states located throughout the U.S. and in foreign countries in which we conduct business. Our effective income tax rate may fluctuate due to a change in the mix of earnings between higher and lower state or country tax jurisdictions and the impact of non-deductible expenses. Additionally, we record deferred tax assets and liabilities using the asset and liability method of accounting, which requires us to measure these assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not that some portion, or all, of the deferred tax asset will not be realized. In evaluating our ability to recover our deferred tax assets, we consider all available positive and negative evidence, including scheduled reversals of temporary differences, projected future taxable income, tax planning strategies and recent results of operations.
Cash Equivalents	Cash EquivalentsCash equivalents consist of money market funds, commercial paper and certificates of deposit with maturities of three months or less at the time of purchase.
Allowance for Expected Credit Losses	Allowance for Expected Credit Losses We estimate the current-period provision for expected credit losses on a specific identification basis. Our judgments regarding a specific client’s credit risk considers factors such as the counterparty’s creditworthiness, knowledge of the specific client’s circumstances and historical collection experience for similar clients. Other factors include, but are not limited to, current economic conditions and forward-looking estimates. Our actual experience may vary from our estimates. If the financial condition of our clients were to deteriorate, resulting in their inability or unwillingness to pay our fees, we may need to record additional provisions for expected credit losses in future periods. The risk of credit losses may be mitigated to the extent that we received a retainer from some of our clients prior to performing services. We maintain an allowance for expected credit losses, which represents the estimated aggregate amount of credit risk arising from the inability or unwillingness of specific clients to pay our fees or disputes that may affect our ability to fully collect our billed accounts receivable. We record our estimate of lifetime expected credit losses concurrently with the initial recognition of the underlying receivable. Accounts receivable, net of the allowance for expected credit losses, represents the amount we expect to collect. At each reporting date, we adjust the allowance for expected credit losses to reflect our current estimate. Adjustments to the allowance for expected credit losses are recorded to SG&A expenses on the Consolidated Statements of Comprehensive Income. Our billed accounts receivables are written off when the potential for recovery is considered remote.
Property and Equipment	Property and Equipment We record property and equipment, including improvements that extend useful life, at cost, while maintenance and repairs are expensed as incurred. We calculate depreciation using the straight-line method based on an estimated useful life ranging from one year to eleven years for furniture, equipment and software. We amortize leasehold improvements over the shorter of the estimated useful life of the asset or the lease term. We capitalize costs incurred during the application development stage of computer software developed or obtained for internal use. Capitalized software developed for internal use is classified within computer equipment and software and is amortized over the estimated useful life of the software, which is generally three years. Purchased software licenses to be sold to customers are capitalized and amortized over the license term.
Notes Receivable from Employees	Notes Receivable from Employees Notes receivable from employees principally include unsecured general recourse forgivable loans and retention payments, which are provided to attract and retain certain of our senior employees and other professionals. Generally, all of the principal amount and accrued interest of the forgivable loans we make to employees and other professionals will be forgiven according to the stated terms of the loan agreement, provided that the professional is providing services to the Company on the forgiveness date and upon other specified events, such as death or disability. Professionals who terminate their employment or services with us prior to the end of the forgiveness period are required to repay the outstanding, unforgiven loan balance and any accrued but unforgiven interest. If the termination was by the Company without “cause” or by the employee with “good reason,” or, subject to certain conditions, if the employee terminates his or her employment due to retirement or non-renewal of his or her employment agreement, the loan may be forgiven or continue to be forgivable, in whole or in part. We amortize forgivable loans ratably over the requisite service period, which ranges from a period of less than one year to 10 years. The amount of expense recognized at any date must at least equal the portion of the principal forgiven on the forgiveness date.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the purchase price of acquired businesses in excess of the fair market value of net assets acquired at the date of acquisition. Intangible assets may include customer relationships, trademarks and acquired software. We test our goodwill and indefinite-lived intangible assets for impairment annually as of the first day of the fourth quarter and whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. On a quarterly basis, we monitor the key drivers of fair value to detect events or other changes that would warrant an interim impairment test. Important factors we consider that could trigger an interim impairment review include, but are not limited to, the following: •significant underperformance relative to expected historical or projected future operating results; •a significant change in the manner of our use of the acquired asset or the strategy for our overall business; •a significant market decline related to negative industry or economic trends; and/or •our market capitalization relative to net carrying value. We assess our goodwill for impairment at the reporting unit level. A reporting unit is an operating segment or a business one level below that operating segment if discrete financial information is available and regularly reviewed by the chief operating decision makers. Our annual goodwill impairment test may be conducted using a qualitative assessment or a quantitative assessment. Under GAAP, we have an option to bypass the qualitative assessment and perform a quantitative impairment test. We determine whether to perform a qualitative assessment first or to bypass the qualitative assessment and proceed with the quantitative goodwill impairment test for each of our reporting units based on the excess of fair value over carrying value from the most recent quantitative tests and other events or changes in circumstances that could impact the fair value of the reporting units. In the qualitative assessment, we consider various factors, events or circumstances, including macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and other relevant reporting unit specific events. If, based on the qualitative assessment, we determine that it is not “more likely than not” that the fair value of a reporting unit is less than its carrying value, we do not prepare a quantitative impairment test. If we determine otherwise, we will prepare a quantitative assessment for potential goodwill impairment. In the quantitative assessment, we compare the estimated fair value of the reporting unit with the carrying amount of that reporting unit. We estimate fair value using a combination of an income approach (based on discounted cash flows) and market approaches, using appropriate weighting factors. If the fair value exceeds the carrying amount, goodwill is not impaired. However, if the carrying value exceeds the fair value of the reporting unit, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. Intangible assets with finite lives are amortized over their estimated useful life and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. We amortize our acquired finite-lived intangible assets on a straight-line basis over periods ranging from one to 15 years.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets We review long-lived assets such as property and equipment, operating lease assets and finite-lived intangible assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. These events or changes in circumstances may include a significant deterioration of operating results, changes in business plans or changes in anticipated future cash flows. If an impairment indicator is present, we evaluate recoverability of assets to be held and used by a comparison of the carrying value of the assets with future undiscounted net cash flows expected to be generated by the assets. We group assets at the lowest level for which there are identifiable cash flows that are largely independent of the cash flows generated by other asset groups. If the total of the expected undiscounted future cash flows is less than the carrying amount of the asset group, we estimate the fair value of the asset group to determine whether an impairment loss should be recognized.
Leases	Leases We determine if a contract is a leasing arrangement at inception. Operating lease assets represent our right to control the use of an identified asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease assets and liabilities are recognized on the Consolidated Balance Sheets at the commencement date based on the present value of lease payments over the lease term. We use the incremental borrowing rate on the commencement date in determining the present value of our lease payments. We recognize operating lease expense for our operating leases on a straight-line basis over the lease term. We lease office space and equipment under non-cancelable operating leases, which may include renewal or termination options that are reasonably certain of exercise. Most leases include one or more options to renew, with renewal terms that can extend the lease term up to seven years. Leases with an initial term of 12 months or less are not recorded on the balance sheet and are expensed on a straight-line basis. Lease and non-lease components are accounted for together as a single lease component for operating leases associated with our office space.
Billings in Excess of Services Provided	Billings in Excess of Services Provided Billings in excess of services provided represent amounts billed to clients, such as retainers, in advance of work being performed. Clients may make advance payments, which are held on deposit until completion of work or are applied at predetermined amounts or times. Excess payments are either applied to final billings or refunded to clients upon completion of work. Payments in excess of related accounts receivable and unbilled receivables are recorded as billings in excess of services provided within the liabilities section of the Consolidated Balance Sheets.
Convertible Notes	Convertible Notes The carrying amount of our 2.0% convertible senior notes due 2023 (“2023 Convertible Notes”) is recognized as a liability as of December 31, 2022 on the Consolidated Balance Sheets. We recorded debt issuance costs as an adjustment to the carrying amount of our 2023 Convertible Notes liability and amortize the costs using the effective interest rate method over the expected life of the instrument. Prior to January 1, 2022, we separately recorded the liability and equity components of our 2023 Convertible Notes. The carrying amount of the liability component was calculated by measuring the fair value of a similar debt instrument that does not have an associated convertible feature. The carrying amount of the equity component representing the conversion option was determined by deducting the fair value of the liability component from the par value of the 2023 Convertible Notes. The equity component was not remeasured as long as it continued to meet the conditions for equity classification. The excess of the principal amount of the liability component over its carrying amount (“debt discount”) was amortized to interest expense over the term of the 2023 Convertible Notes using the effective interest rate method. See Note 2, “New Accounting Standards” for additional information.
Recently Adopted Accounting Standards and Accounting Standards Not Yet Adopted	Recently Adopted Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06 (“ASU 2020-06”), Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and simplifies the diluted earnings per share calculation in certain events. On January 1, 2022, we adopted ASU 2020-06 using the modified retrospective method and recorded a cumulative-effect adjustment of approximately $22.1 million to the beginning balance of retained earnings at the date of adoption and a $16.4 million net increase to “Long-term debt, net” on the Consolidated Balance Sheets. As permitted by the guidance, prior comparative periods were not adjusted under this method. Pursuant to ASU 2020-06, we are no longer permitted to separately account for the liability and equity components of convertible debt instruments. As such, the carrying amount of our 2023 Convertible Notes is recognized as a liability as of December 31, 2022 on the Consolidated Balance Sheets. The ASU 2020-06 adoption also resulted in the derecognition of the embedded conversion option, net of tax effects, of approximately $34.1 million, which is included in “Additional paid-in capital,” as well as the derecognition of the related deferred tax liabilities of approximately $4.3 million on the Consolidated Balance Sheets. The net effect of the adoption in the current and future periods as compared to prior periods is to reduce non-cash interest expense, or increase net income, as there is no longer a discount from the separation of the conversion feature within equity. The discount from recognition of debt issuance costs will be amortized over the effective life of the 2023 Convertible Notes using the effective interest method. ASU 2020-06 also no longer allows the use of the treasury stock method for convertible instruments for purposes of calculating diluted earnings per share and instead requires application of the if-converted method. Under that method, diluted earnings per share will generally be calculated assuming that all of the convertible debt instruments were converted solely into shares of common stock at the beginning of the reporting period unless the result would be anti-dilutive. Effective January 1, 2022, pursuant to the terms of the First Supplemental Indenture, the principal amount of the 2023 Convertible Notes being converted is required to be paid in cash and only the premium due upon conversion, if any, is permitted to be settled in shares, cash or a combination of shares and cash. Consequently, the if-converted method produces a similar result as the treasury stock method, which was used prior to the adoption of ASU 2020-06 for the 2023 Convertible Notes. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832), Disclosures by Business Entities about Government Assistance, which requires entities to provide disclosures on significant government assistance transactions for annual reporting periods. The disclosures include information around the nature of the assistance, the related accounting policies used to account for government assistance, the effect of government assistance on the entity’s financial statements, and any significant terms and conditions of the agreements, including commitments and contingencies. We adopted ASU 2021-10 on January 1, 2022, resulting in the reduction of direct cost of revenues expense on our Consolidated Statements of Comprehensive Income and an increase in other receivables, which are included in the “Prepaid expenses and other current assets” financial statement line item on the Consolidated Balance Sheets. The impact was not material on the Consolidated Balance Sheets as of December 31, 2022, or on the Consolidated Statements of Comprehensive Income, Consolidated Statements of Stockholders’ Equity or the Consolidated Statements of Cash Flows for the year ended December 31, 2022.

Earnings per Common Share (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Schedule of Earnings Per Share Basic and Diluted


	Year Ended December 31,
	2022		2021		2020
Numerator — basic and diluted
Net income	$	235,514	$	234,966	$	210,682
Denominator
Weighted average number of common shares outstanding — basic	33,693		33,489		35,602
Effect of dilutive share-based awards	599		701		763
Effect of dilutive stock options	325		368		419
Effect of dilutive convertible notes	1,166		779		365
Weighted average number of common shares outstanding — diluted	35,783		35,337		37,149
Earnings per common share — basic	$	6.99	$	7.02	$	5.92
Earnings per common share — diluted	$	6.58	$	6.65	$	5.67
Antidilutive stock options and share-based awards	9		4		66

Accounts Receivable and Allowance for Expected Credit Losses (Tables)

12 Months Ended

Dec. 31, 2022

Allowance For Doubtful Accounts And Unbilled Services [Abstract]

Schedule of Accounts Receivable

The following table summarizes the components of “Accounts receivable, net” as presented on the Consolidated Balance Sheets:


	December 31,
	2022		2021
Accounts receivable:
Billed receivables	$	633,055	$	542,056
Unbilled receivables	308,873		248,681
Allowance for expected credit losses	(45,775)		(36,617)
Accounts receivable, net	$	896,153	$	754,120

The table below summarizes the changes in the carrying amount of our notes receivable from employees:


	December 31,
	2022		2021
Notes receivable from employees — beginning	$	83,795	$	96,374
Notes granted	35,575		27,772
Repayments	(4,200)		(5,126)
Amortization	(30,807)		(34,422)
Cumulative translation adjustment and other	(1,093)		(803)
Notes receivable from employees — ending	83,270		83,795
Less: current portion	(27,292)		(30,256)
Notes receivable from employees, net of current portion	$	55,978	$	53,539

Schedule of Accounts Receivable, Writeoff

The following table summarizes the total provision for expected credit losses and write-offs:


	Year Ended December 31,
	2022		2021		2020
Provision for expected credit losses	$	19,684	$	16,151	$	19,692
Write-offs	$	13,085	$	23,641	$	24,717

Special Charges (Tables)

12 Months Ended

Dec. 31, 2022

Restructuring and Related Activities [Abstract]

Schedule of Special Charges by Segment

The following table details the special charges by segment.


	Year Ended December 31, 2022
Corporate Finance	$	2,444
FLC	4,614
Economic Consulting	31
Technology	106
Strategic Communications	369
Segment special charge	7,564
Unallocated Corporate	776
Total special charges	$	8,340

The following table details the special charges by segment:


	Year Ended December 31, 2020
Corporate Finance	$	861
FLC	3,484
Economic Consulting	35
Technology	276
Strategic Communications	2,074
Segment special charge	6,730
Unallocated Corporate	373
Total special charges	$	7,103

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of Share-Based Compensation Expense

The table below reflects the total share-based compensation expense recognized in our Consolidated Statements of Comprehensive Income for the years ended December 31, 2022, 2021 and 2020:


	Year Ended December 31,

Income Statement Classification	2022		2021		2020
Direct cost of revenues	$	15,312	$	13,432	$	13,089
Selling, general and administrative expenses	12,416		14,148		12,052

Total	$	27,728	$	27,580	$	25,141

Schedule of Stock Option Activity


	Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (in Years)	Aggregate Intrinsic Value
Stock options outstanding at December 31, 2021	460	$	36.45

Stock options exercised	(68)	$	33.92


Stock options outstanding and exercisable at December 31, 2022	392	$	36.89	2.8	$	47,807

Schedule of Unvested Restricted Share Awards Activity

A summary of our restricted share awards activity during the year ended December 31, 2022 is presented below:


	Shares	Weighted Average Grant Date Fair Value
Restricted share awards outstanding at December 31, 2021	782	$	76.82
Restricted share awards granted	190	$	159.43
Restricted share awards vested	(269)	$	60.43
Restricted share awards forfeited	(19)	$	60.31
Restricted share awards outstanding at December 31, 2022	684	$	106.63

Schedule of Restricted Stock Unit Activity

A summary of our restricted stock units activity during the year ended December 31, 2022 is presented below:


	Shares	Weighted Average Grant Date Fair Value
Restricted stock units outstanding at December 31, 2021	321	$	62.60
Restricted stock units granted	51	$	158.32
Restricted stock units released	(44)	$	62.05

Restricted stock units outstanding at December 31, 2022	328	$	77.66

Schedule of Performance Stock Units Activity

A summary of our performance stock units activity during the year ended December 31, 2022 is presented below:


	Shares	Weighted Average Grant Date Fair Value
Performance stock units outstanding at December 31, 2021	269	$	118.27
Performance stock units granted (1)	103	$	154.02
Performance stock units released	(100)	$	92.43
Performance stock units forfeited (2)	(27)	$	131.58
Performance stock units outstanding at December 31, 2022	245	$	143.44

(1) Performance stock units granted are presented at the maximum potential payout percentage of 150% of target shares granted.

Interest Income and Other (Tables)

12 Months Ended

Dec. 31, 2022

Other Income and Expenses [Abstract]

Schedule of Interest Income and Other

The table below presents the components of “Interest income and other” as shown on the Consolidated Statements of Comprehensive Income:


	Year Ended December 31,
	2022		2021		2020

Interest income and other
Interest income	$	4,619	$	3,493	$	3,735
Foreign exchange transaction gains (losses), net	57		2,426		(4,099)
Other	(758)		274		(48)
Total	$	3,918	$	6,193	$	(412)

Balance Sheet Details (Tables)

12 Months Ended

Dec. 31, 2022

Balance Sheet Related Disclosures [Abstract]

Schedule Of Balance Sheet Details

The table below presents the components of “Prepaid expenses and other current assets” and “Accounts payable, accrued expenses and other” as shown on the Consolidated Balance Sheets:


	December 31,
	2022		2021
Prepaid expenses and other current assets
Prepaid expenses	$	46,895	$	52,751
Income tax receivable	10,965		7,252
Other current assets	37,609		31,163
Total	$	95,469	$	91,166
Accounts payable, accrued expenses and other
Accounts payable	$	20,265	$	16,187
Accrued expenses	65,231		61,618
Accrued interest payable	2,096		2,153
Accrued taxes payable	20,364		18,907
Current operating lease liabilities	31,922		30,828
Other current liabilities	34,075		35,332
Total	$	173,953	$	165,025

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment consist of the following:


	December 31,
	2022		2021
Leasehold improvements	$	129,036	$	128,954
Construction in progress	43,931		21,053
Furniture and equipment	32,975		31,880
Computer equipment and software	114,342		108,237
	320,284		290,124
Accumulated depreciation	(166,818)		(147,961)
Property and equipment, net	$	153,466	$	142,163

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Changes in Carrying Amounts of Goodwill by Operating Segment

The table below summarizes the changes in the carrying amount of goodwill by reportable segment:


	Corporate Finance (1)		FLC (1)		Economic Consulting (1)		Technology (1)		Strategic Communications (2)		Total









Balance at December 31, 2020	$	506,072	$	233,374	$	269,087	$	96,821	$	129,525	$	1,234,879
Acquisitions (3)	—		5,493		—		—		—		5,493
Foreign currency translation adjustment and other	(5,026)		(938)		(229)		(10)		(1,378)		(7,581)



Balance at December 31, 2021	$	501,046	$	237,929	$	268,858	$	96,811	$	128,147	$	1,232,791
Acquisitions (3)	11,332		—		—		—		—		11,332
Foreign currency translation adjustment and other	4,122		(3,057)		(803)		(84)		(16,708)		(16,530)
Balance at December 31, 2022	$	516,500	$	234,872	$	268,055	$	96,727	$	111,439	$	1,227,593

(1)There were no accumulated impairment losses for the Corporate Finance, FLC, Economic Consulting or Technology segments as of December 31, 2022, 2021 and 2020.

Schedule of Other Intangible Assets Amortized Intangibles

Intangible assets were as follows:


		December 31, 2022						December 31, 2021
	Weighted Average Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizing intangible assets
Customer relationships (1)	13.0	$	78,223	$	63,810	$	14,413	$	83,101	$	63,124	$	19,977
Trademarks (1)	5.9	10,950		5,554		5,396		10,965		4,732		6,233
Acquired software and other (1)	6.4	846		241		605		3,114		2,434		680
	12.2	90,019		69,605		20,414		97,180		70,290		26,890
Non-amortizing intangible assets
Trademarks	Indefinite	5,100		—		5,100		5,100		—		5,100
Total		$	95,119	$	69,605	$	25,514	$	102,280	$	70,290	$	31,990

(1)During the year ended December 31, 2022, we acquired a business, and its related intangible assets were assigned to the Corporate Finance segment.

Schedule of Other Intangible Assets Unamortized Intangibles

Intangible assets were as follows:


		December 31, 2022						December 31, 2021
	Weighted Average Useful Life in Years	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizing intangible assets
Customer relationships (1)	13.0	$	78,223	$	63,810	$	14,413	$	83,101	$	63,124	$	19,977
Trademarks (1)	5.9	10,950		5,554		5,396		10,965		4,732		6,233
Acquired software and other (1)	6.4	846		241		605		3,114		2,434		680
	12.2	90,019		69,605		20,414		97,180		70,290		26,890
Non-amortizing intangible assets
Trademarks	Indefinite	5,100		—		5,100		5,100		—		5,100
Total		$	95,119	$	69,605	$	25,514	$	102,280	$	70,290	$	31,990

(1)During the year ended December 31, 2022, we acquired a business, and its related intangible assets were assigned to the Corporate Finance segment.

Schedule of Future Amortization Expense Intangible Assets

We estimate our future amortization expense for our intangible assets with finite lives to be as follows:


	As of December 31, 2022 (1)
Year
2023	$	5,964
2024	3,647
2025	2,940
2026	1,788
2027	1,718
Thereafter	4,357
	$	20,414

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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+ Details

Notes Receivable from Employees (Tables)

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Summary of Changes in Carrying Amount of Notes Receivable From Employees

The following table summarizes the components of “Accounts receivable, net” as presented on the Consolidated Balance Sheets:


	December 31,
	2022		2021
Accounts receivable:
Billed receivables	$	633,055	$	542,056
Unbilled receivables	308,873		248,681
Allowance for expected credit losses	(45,775)		(36,617)
Accounts receivable, net	$	896,153	$	754,120

The table below summarizes the changes in the carrying amount of our notes receivable from employees:


	December 31,
	2022		2021
Notes receivable from employees — beginning	$	83,795	$	96,374
Notes granted	35,575		27,772
Repayments	(4,200)		(5,126)
Amortization	(30,807)		(34,422)
Cumulative translation adjustment and other	(1,093)		(803)
Notes receivable from employees — ending	83,270		83,795
Less: current portion	(27,292)		(30,256)
Notes receivable from employees, net of current portion	$	55,978	$	53,539

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Schedule of Carrying and Estimated Fair Value of Other Financial Instruments

The following tables present the carrying amounts and estimated fair values of our financial instruments by hierarchy level as of December 31, 2022 and 2021:


	December 31, 2022
			Hierarchy Level (Fair Value)
	Carrying Amount		Level 1		Level 2		Level 3
Liabilities
Acquisition-related contingent consideration (1)	$	14,988	$	—	$	—	$	14,988
2023 Convertible Notes (2)	315,172		—		509,682		—
Total	$	330,160	$	—	$	509,682	$	14,988


	December 31, 2021
			Hierarchy Level (Fair Value)
	Carrying Amount		Level 1		Level 2		Level 3
Liabilities
Acquisition-related contingent consideration (1)	$	15,110	$	—	$	—	$	15,110
2023 Convertible Notes (2)	297,158		—		466,619		—
Total	$	312,268	$	—	$	466,619	$	15,110

(1)The short-term portion is included in “Accounts payable, accrued expenses and other,” and the long-term portion is included in “Other liabilities” on the Consolidated Balance Sheets.

Schedule of Acquisition-Related Contingent Consideration

The change in our liability for acquisition-related contingent consideration for our Level 3 financial instruments is as follows:


	Contingent Consideration





Balance at December 31, 2019	$	14,826
Additions	$	3,460
Accretion expense (1)	5,593
Payments	(4,692)
Foreign currency translation adjustment (2)	931
Balance at December 31, 2020	$	20,118
Additions	$	1,093
Accretion expense (1)	2,771
Remeasurement gain (3)	(3,095)
Payments	(5,122)
Foreign currency translation adjustment (2)	(655)
Balance at December 31, 2021	$	15,110
Additions (4)	$	5,370
Accretion expense (1)	2,396
Payments	(7,671)
Foreign currency translation adjustment and other (2)	(217)
Balance at December 31, 2022	$	14,988

(1)Accretion expense is included in “Selling, general and administrative expenses” on the Consolidated Statements of Comprehensive Income.

(2)Foreign currency translation adjustments are included in “Other comprehensive income (loss), net of tax” on the Consolidated Statements of Comprehensive Income.

(4)During the year ended December 31, 2022, we acquired a business that was assigned to the Corporate Finance segment.

Debt (Tables)

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Summary of Components of Debt Obligations

The table below summarizes the components of the Company’s debt:


	December 31,
	2022		2021
2023 Convertible Notes	$	316,219	$	316,245


Total debt	316,219		316,245
Less: deferred debt discount (1)	—		(16,724)
Less: deferred debt issuance costs	(1,047)		(2,363)
Long-term debt, net (1) (2)	$	315,172	$	297,158
Additional paid-in capital	$	—	$	35,304
Discount attribution to equity	—		(1,175)
Equity component, net (1)	$	—	$	34,129

- Definition

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.

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+ Details

Leases (Tables)

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Schedule of Carrying Amount of Operating Lease Assets and Liabilities

The table below summarizes the carrying amount of our operating lease assets and liabilities:


		December 31,
Leases	Classification	2022		2021
Assets
Operating lease assets	Operating lease assets	$	203,764	$	215,995
Total lease assets		$	203,764	$	215,995
Liabilities
Current
Operating lease liabilities	Accounts payable, accrued expenses and other	$	31,922	$	30,828
Noncurrent
Operating lease liabilities	Noncurrent operating lease liabilities	221,604		236,026
Total lease liabilities		$	253,526	$	266,854

Schedule of Lease Cost

The table below summarizes total lease costs:


	Year Ended December 31,
Lease Cost	2022		2021
Operating lease costs	$	48,550	$	54,541
Short-term lease costs	2,180		1,752
Variable lease costs	12,976		13,304
Sublease income	(851)		(3,800)
Total lease cost, net	$	62,855	$	65,797

The table below includes cash paid for our operating lease liabilities, other non-cash information, our weighted average remaining lease term and weighted average discount rate:


	Year Ended December 31,
	2022			2021
Cash paid for amounts included in the measurement of operating lease liabilities	$	51,917		$	60,220

Operating lease assets obtained in exchange for lease liabilities	$	27,876		$	99,084

Weighted average remaining lease term (years)
Operating leases	8.3			8.7

Weighted average discount rate
Operating leases	5.6		%	5.4		%

Schedule of Future Minimum Lease Payments


	As of December 31, 2022
2023	$	50,280
2024	47,608
2025	39,257
2026	34,537
2027	34,260
Thereafter	117,722
Total future lease payments	323,664
Less: imputed interest	(70,138)
Total	$	253,526

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Summary of Components of Deferred Tax Assets and Liabilities

The table below summarizes significant components of deferred tax assets and liabilities:


	December 31,
	2022		2021
Deferred tax assets
Allowance for expected credit losses	$	2,923	$	2,048
Accrued vacation and bonus	37,776		40,608

Share-based compensation	14,599		14,374
Notes receivable from employees	11,927		12,911
State net operating loss carryforward	537		1,125
Foreign net operating and capital loss carryforward	11,852		8,357


Foreign tax credit carryforward	4,199		3,536
Deferred compensation	3,049		534
Operating lease assets	64,465		64,482
Employee benefits obligations	519		340
Other, net	763		4,037
Total deferred tax assets	152,609		152,352
Deferred tax liabilities
Revenue recognition	(6,406)		(6,779)
Operating lease liabilities	(51,995)		(52,087)
Property and equipment, net	(12,956)		(14,766)
Equity debt discount	—		(4,214)
Goodwill and intangible assets	(204,634)		(206,105)
Total deferred tax liabilities	(275,991)		(283,951)
Foreign withholding tax	(1,921)		(1,537)
Valuation allowance	(6,459)		(10,315)
Net deferred tax liabilities	$	(131,762)	$	(143,451)

Summary of Components of Income Before Income Tax Provision from Continuing Operations

The table below summarizes the components of income before income tax provision from continuing operations:


	Year Ended December 31,
	2022		2021		2020
Domestic	$	165,553	$	136,008	$	122,800
Foreign	132,196		161,939		139,646
Total	$	297,749	$	297,947	$	262,446

Summary of Components of Income Tax Provision from Continuing Operations

The table below summarizes the components of income tax provision from continuing operations:


	Year Ended December 31,
	2022		2021		2020
Current
Federal	$	24,227	$	11,050	$	22,164
State	12,935		8,328		10,257
Foreign	34,917		37,656		29,390
	72,079		57,034		61,811
Deferred
Federal	(2,717)		10,766		3,936
State	(1,173)		3,458		362
Foreign	(5,954)		(8,277)		(14,345)
	(9,844)		5,947		(10,047)
Income tax provision	$	62,235	$	62,981	$	51,764

Summary of Income Tax Provision from Continuing Operations Resulted in Effective Tax Rates

Our income tax provision from continuing operations resulted in effective tax rates that varied from the federal statutory income tax rate as summarized below:


	Year Ended December 31,
	2022		2021		2020
Income tax expense at federal statutory rate	$	62,526	$	62,569	$	55,114
State income taxes, net of federal benefit	10,486		8,643		10,567
Detriment from foreign tax rates	5,811		4,375		1,175

Other expenses not deductible for tax purposes	3,365		2,819		3,079
Adjustment to reserve for uncertain tax positions	(609)		2,665		(1,231)



Share-based compensation	(9,372)		(6,167)		(6,560)
Release of valuation allowance on foreign tax credits	(3,536)		—		(7,336)
Income tax benefit related to the License Agreement, net	(2,034)		—		(3,899)
Release of valuation allowance on Australian deferred tax asset	—		(5,063)		—
U.S. foreign tax credits	(4,049)		(4,859)		—
Valuation allowance on U.S. foreign tax credit carryforwards	—		3,536		—
Deferred tax benefit of United Kingdom tax rate change	—		(3,167)		—
Other adjustments, net	(353)		(2,370)		855
Income tax provision	$	62,235	$	62,981	$	51,764

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Schedule of Stock Repurchases

The following table details our stock repurchases under the Repurchase Program:


	Year Ended December 31,
	2022		2021		2020
Shares of common stock repurchased and retired	574		422		3,269
Average price paid per share	$	154.23	$	109.37	$	108.11
Total cost	$	88,595	$	46,124	$	353,385

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Schedule of Revenues and Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization for Reportable Segments

The table below presents revenues and Adjusted Segment EBITDA for our reportable segments:


	Year Ended December 31,
	2022		2021		2020
Revenues
Corporate Finance	$	1,088,573	$	938,969	$	910,184
FLC	638,478		584,835		500,275
Economic Consulting	695,208		697,405		599,088
Technology	319,983		287,366		223,016
Strategic Communications	286,666		267,647		228,712
Total revenues	$	3,028,908	$	2,776,222	$	2,461,275
Adjusted Segment EBITDA
Corporate Finance	$	212,437	$	155,482	$	216,830
FLC	65,945		72,545		33,374
Economic Consulting	103,090		117,186		91,432
Technology	46,698		55,739		43,013
Strategic Communications	50,620		54,313		38,975
Total Adjusted Segment EBITDA	$	478,790	$	455,265	$	423,624

Schedule of Reconciliation of Net Income to Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization


	Year Ended December 31,
	2022		2021		2020
Net income	$	235,514	$	234,966	$	210,682
Add back:
Income tax provision	62,235		62,981		51,764
Interest income and other	(3,918)		(6,193)		412
Interest expense	10,047		20,294		19,805


Unallocated corporate expenses	124,830		104,457		94,463
Segment depreciation expense	32,876		31,072		29,381
Amortization of intangible assets	9,642		10,818		10,387
Segment special charges	7,564		—		6,730
Remeasurement of acquisition-related contingent consideration	—		(3,130)		—
Total Adjusted Segment EBITDA	$	478,790	$	455,265	$	423,624

Schedule of Assets by Segments


	December 31,
	2022		2021
Corporate Finance	$	1,028,251	$	927,543
FLC	475,273		445,602
Economic Consulting	540,133		554,978
Technology	211,218		206,376
Strategic Communications	205,464		214,580
Total segment assets	2,460,339		2,349,079
Unallocated corporate assets	781,068		751,830
Total assets	$	3,241,407	$	3,100,909

Schedule of Revenues Based on Location of Legal Entity Generating the Revenues

The table below details total revenues by country. Revenues have been attributed to locations based on the location of the legal entity generating the revenues.


	Year Ended December 31,
	2022		2021		2020
U.S.	$	1,922,337	$	1,708,673	$	1,544,777
U.K.	419,197		461,354		421,125
All other foreign countries (1)	687,374		606,195		495,373
Total revenues	$	3,028,908	$	2,776,222	$	2,461,275

(1) There are no countries included in these amounts that individually represented more than 10 percent of total revenues for the years ended December 31, 2022, 2021 and 2020.

Schedule of Long-Lived Assets Based on Location of Legal Entity Holding the Assets


	December 31,
	2022		2021
U.S.	$	237,090	$	240,226
U.K.	41,343		52,208
All other foreign countries (1)	78,797		65,724
Total long-lived assets	$	357,230	$	358,158

(1) There are no countries included in these amounts that individually represented more than 10 percent of long-lived assets as of December 31, 2022 and 2021.

Description of Business and Summary of Significant Accounting Policies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) segment option_to_extend	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Aug. 20, 2018
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of reportable business segments \| segment	5
Advertising costs	$ 19,400	$ 13,000	$ 15,200
Forgivable loans, forgiveness period, minimum	1 year
Forgivable loans, forgiveness period, maximum	10 years
Definite-lived intangible assets amortization period	12 years 2 months 12 days
Number of option to extend \| option_to_extend	1
Aggregate principal amount	$ 316,219	316,245
2023 Convertible Notes
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Aggregate principal amount	$ 316,219	$ 316,245
Senior Notes \| 2023 Convertible Notes
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Interest rate (as a percent)	2.00%			2.00%
Aggregate principal amount	$ 1
Software and Software Development Costs
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful of furniture, equipment and internal use software (in years)	3 years
Minimum
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Definite-lived intangible assets amortization period	1 year
Minimum \| Furniture, Equipment, And Internal-Use Software
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful of furniture, equipment and internal use software (in years)	1 year
Maximum
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Definite-lived intangible assets amortization period	15 years
Lessee renewal term	7 years
Maximum \| Furniture, Equipment, And Internal-Use Software
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful of furniture, equipment and internal use software (in years)	11 years
Non U.S \| Geographic Concentration Risk \| Consolidated Revenues
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Revenue from the work of professionals	37.00%

New Accounting Standards (Details) - USD ($)	12 Months Ended
New Accounting Standards (Details) - USD ($)	Dec. 31, 2022	Jan. 01, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting Standards Update [Extensible List]	Accounting Standards Update 2020-06
Retained earnings	$ 1,858,103,000		$ 1,698,156,000
Long-term debt, current portion	0		0
Derecognition of additional paid in capital	0		13,662,000
Derecognition of deferred tax liabilities	$ (131,762,000)		$ (143,451,000)
Accounting Standards Update 2020-06 \| Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings		$ 22,100,000
Long-term debt, current portion		16,400,000
Derecognition of additional paid in capital		34,100,000
Derecognition of deferred tax liabilities		$ 4,300,000

- Definition

Indicates amendment to accounting standards.

+ References

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+ Details

Earnings per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Common Share [Line Items]
Conversion price (in dollars per share)	$ 101.38	$ 101.38	$ 101.38
Numerator — basic and diluted
Net income	$ 235,514	$ 234,966	$ 210,682
Net income	$ 235,514	$ 234,966	$ 210,682
Denominator
Weighted average number of common shares outstanding — basic (in shares)	33,693	33,489	35,602
Effect of dilutive share-based awards (in shares)	599	701	763
Effect of dilutive stock options (in shares)	325	368	419
Effect of dilutive convertible notes (in shares)	1,166	779	365
Weighted average number of common shares outstanding — diluted (in shares)	35,783	35,337	37,149
Earnings per common share — basic (in dollars per share)	$ 6.99	$ 7.02	$ 5.92
Earnings per common share — diluted (in dollars per share)	$ 6.58	$ 6.65	$ 5.67
Stock Options And Share-Based Awards
Denominator
Antidilutive stock options and share-based awards (in shares)	9	4	66

Revenues (Details) - USD ($) $ in Millions	12 Months Ended
Revenues (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Estimated revenues recognized	75.00%
Performance obligations satisfied or partially satisfied in previous periods	$ 24.4	$ 26.3	$ 19.0
Contract asset	0.0	3.8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Disaggregation of Revenue [Line Items]
Unfulfilled performance obligations		$ 3.7
Performance obligation expected duration		18 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Disaggregation of Revenue [Line Items]
Unfulfilled performance obligations	$ 3.6
Performance obligation expected duration	18 months

Accounts Receivable and Allowance for Expected Credit Losses - Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable:
Billed receivables	$ 633,055	$ 542,056
Unbilled receivables	308,873	248,681
Allowance for expected credit losses	(45,775)	(36,617)
Accounts receivable, net	$ 896,153	$ 754,120

Accounts Receivable and Allowance for Expected Credit Losses - Writeoff (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allowance For Doubtful Accounts And Unbilled Services [Abstract]
Provision for expected credit losses	$ 19,684	$ 16,151	$ 19,692
Write-offs	$ 13,085	$ 23,641	$ 24,717

Special Charges - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Special charges	$ 8,340	$ 0	$ 7,103
Contract Termination
Restructuring Cost and Reserve [Line Items]
Special charges		4,700
Employee Severance
Restructuring Cost and Reserve [Line Items]
Special charges		$ 2,400

Special Charges - Schedule of Special Charges By Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Special charges	$ 8,340	$ 0	$ 7,103
Operating Segments
Restructuring Cost and Reserve [Line Items]
Special charges	7,564		6,730
Unallocated Corporate
Restructuring Cost and Reserve [Line Items]
Special charges	776		373
Corporate Finance
Restructuring Cost and Reserve [Line Items]
Special charges	2,444		861
FLC
Restructuring Cost and Reserve [Line Items]
Special charges	4,614		3,484
Economic Consulting
Restructuring Cost and Reserve [Line Items]
Special charges	31		35
Technology
Restructuring Cost and Reserve [Line Items]
Special charges	106		276
Strategic Communications
Restructuring Cost and Reserve [Line Items]
Special charges	$ 369		$ 2,074

Share-Based Compensation - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted (in shares)	0	0	0
Cash received from option exercises	$ 2,300,000	$ 2,700,000	$ 4,900,000
Intrinsic value of options exercised	8,800,000	8,300,000	11,000,000
Option, cost not yet recognized	0
Restricted Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 45,900,000
Unrecognized compensation cost, recognition period (in years)	3 years 8 months 12 days
Fair value, vested	$ 42,100,000	25,300,000	27,900,000
Weighted average grant date fair value (in dollars per share)	$ 159.43
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 8,900,000
Unrecognized compensation cost, recognition period (in years)	4 years 3 months 18 days
Fair value, vested	$ 7,200,000	4,100,000	6,100,000
Weighted average grant date fair value (in dollars per share)	$ 158.32
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 9,100,000
Unrecognized compensation cost, recognition period (in years)	1 year
Fair value, vested	$ 14,200,000	$ 17,200,000	$ 12,600,000
Weighted average grant date fair value (in dollars per share)	$ 154.02
Performance Stock Units \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum payout potential	0.00%
Award vesting period	2 years
Performance Stock Units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum payout potential	150.00%	150.00%
Award vesting period	3 years
Restricted Stock units and Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)	$ 157.65	$ 132.40	$ 120.99
Omnibus Plan 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock available for grant (in shares)	1,026,963

Share-Based Compensation - Schedule of Share-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation expense	$ 27,728	$ 27,580	$ 25,141
Direct cost of revenues
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation expense	15,312	13,432	13,089
Selling, general and administrative expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation expense	$ 12,416	$ 14,148	$ 12,052

Share-Based Compensation - Schedule of Stock Option Activity (Details) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Options
Stock options outstanding beginning of period (in shares) \| shares	460
Stock options exercised (in shares) \| shares	(68)
Stock options outstanding end of period (in shares) \| shares
Stock options outstanding and exercisable at end of period (in shares) \| shares	392
Weighted Average Exercise Price
Stock options outstanding and exercisable, beginning of period (in dollars per share) \| $ / shares	$ 36.45
Stock options exercised (in dollars per share) \| $ / shares	33.92
Stock options outstanding and exercisable, end of period (in dollars per share) \| $ / shares
Stock options outstanding and exercisable, end of period (in dollars per share) \| $ / shares	$ 36.89
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Stock options outstanding and exercisable, weighted average remaining contractual term (in Years)	2 years 9 months 18 days
Stock options outstanding and exercisable, aggregate intrinsic value \| $	$ 47,807

Share-Based Compensation - Schedule of Unvested Restricted Share Activity (Details) - Restricted Shares shares in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Shares
Restricted stock units outstanding beginning of period (in shares) \| shares	782
Restricted share awards granted (in shares) \| shares	190
Restricted share awards vested (in shares) \| shares	(269)
Restricted share awards forfeited (in shares) \| shares	(19)
Restricted stock units outstanding ending of period (in shares) \| shares	684
Weighted Average Grant Date Fair Value
Restricted stock units outstanding beginning of period (in dollars per share) \| $ / shares	$ 76.82
Restricted stock units granted (in dollars per share) \| $ / shares	159.43
Restricted share awards vested, (in dollars per share) \| $ / shares	60.43
Restricted share awards forfeited (in dollars per share) \| $ / shares	60.31
Restricted stock units outstanding ending of period (in dollars per share) \| $ / shares	$ 106.63

Share-Based Compensation - Schedule of Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) shares in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Shares
Restricted stock units outstanding beginning of period (in shares) \| shares	321
Restricted stock units granted (in shares) \| shares	51
Restricted stock units released (in shares) \| shares	(44)
Restricted stock units outstanding ending of period (in shares) \| shares	328
Weighted Average Grant Date Fair Value
Restricted stock units outstanding beginning of period (in dollars per share) \| $ / shares	$ 62.60
Restricted stock units granted (in dollars per share) \| $ / shares	158.32
Restricted stock units released (in dollars per share) \| $ / shares	62.05
Restricted stock units outstanding ending of period (in dollars per share) \| $ / shares	$ 77.66

Share-Based Compensation - Schedule of Performance Stock Units Activity (Details) - Performance Stock Units shares in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Shares
Restricted stock units outstanding beginning of period (in shares) \| shares	269
Performance stock units granted (in shares) \| shares	103
Performance stock units released (in shares) \| shares	(100)
Performance stock units forfeited (in shares) \| shares	(27)
Restricted stock units outstanding ending of period (in shares) \| shares	245
Weighted Average Grant Date Fair Value
Restricted stock units outstanding beginning of period (in dollars per share) \| $ / shares	$ 118.27
Performance stock units granted (in dollars per share) \| $ / shares	154.02
Performance stock units released (in dollars per share) \| $ / shares	92.43
Performance stock units forfeited (in dollars per share) \| $ / shares	131.58
Restricted stock units outstanding ending of period (in dollars per share) \| $ / shares	$ 143.44

Interest Income and Other (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest income and other
Interest income	$ 4,619	$ 3,493	$ 3,735
Foreign exchange transaction gains (losses), net	57	2,426	(4,099)
Other	(758)	274	(48)
Total	$ 3,918	$ 6,193	$ (412)

Balance Sheet Details (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Prepaid expenses and other current assets
Prepaid expenses	$ 46,895	$ 52,751
Income tax receivable	10,965	7,252
Other current assets	37,609	31,163
Total	95,469	91,166
Accounts payable, accrued expenses and other
Accounts payable	20,265	16,187
Accrued expenses	65,231	61,618
Accrued interest payable	2,096	2,153
Accrued taxes payable	20,364	18,907
Current operating lease liabilities	31,922	30,828
Other current liabilities	34,075	35,332
Total	$ 173,953	$ 165,025

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 320,284	$ 290,124
Accumulated depreciation	(166,818)	(147,961)
Property and equipment, net	153,466	142,163
Depreciation expense for property and equipment	35,900	34,300	$ 32,600
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	129,036	128,954
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	43,931	21,053
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	32,975	31,880
Computer equipment and software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 114,342	$ 108,237

Goodwill and Intangible Assets - Summary of Changes in Carrying Amounts of Goodwill by Operating Segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Goodwill beginning of period	$ 1,232,791,000	$ 1,234,879,000
Acquisitions	11,332,000	5,493,000
Foreign currency translation adjustment and other	(16,530,000)	(7,581,000)
Goodwill end of period	1,227,593,000	1,232,791,000
Corporate Finance
Goodwill [Roll Forward]
Goodwill beginning of period	501,046,000	506,072,000
Acquisitions	11,332,000	0
Foreign currency translation adjustment and other	4,122,000	(5,026,000)
Goodwill end of period	516,500,000	501,046,000
Accumulated impairment loss	0	0	$ 0
FLC
Goodwill [Roll Forward]
Goodwill beginning of period	237,929,000	233,374,000
Acquisitions	0	5,493,000
Foreign currency translation adjustment and other	(3,057,000)	(938,000)
Goodwill end of period	234,872,000	237,929,000
Accumulated impairment loss	0	0	0
Economic Consulting
Goodwill [Roll Forward]
Goodwill beginning of period	268,858,000	269,087,000
Acquisitions	0	0
Foreign currency translation adjustment and other	(803,000)	(229,000)
Goodwill end of period	268,055,000	268,858,000
Accumulated impairment loss	0	0	0
Technology
Goodwill [Roll Forward]
Goodwill beginning of period	96,811,000	96,821,000
Acquisitions	0	0
Foreign currency translation adjustment and other	(84,000)	(10,000)
Goodwill end of period	96,727,000	96,811,000
Accumulated impairment loss	0	0	0
Strategic Communications
Goodwill [Roll Forward]
Goodwill beginning of period	128,147,000	129,525,000
Acquisitions	0	0
Foreign currency translation adjustment and other	(16,708,000)	(1,378,000)
Goodwill end of period	111,439,000	128,147,000
Accumulated impairment loss	194,100,000	194,100,000	194,100,000
Goodwill	$ 305,600,000	$ 322,300,000	$ 323,700,000

Goodwill and Intangible Assets - Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life in Years	12 years 2 months 12 days
Gross Carrying Amount	$ 90,019	$ 97,180
Accumulated Amortization	69,605	70,290
Net Carrying Amount	20,414	26,890
Intangible assets, gross carrying amount	95,119	102,280
Intangible assets, Net Carrying Amount	25,514	31,990
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount, non-amortizing intangible assets	$ 5,100	5,100
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life in Years	13 years
Gross Carrying Amount	$ 78,223	83,101
Accumulated Amortization	63,810	63,124
Net Carrying Amount	$ 14,413	19,977
Trademarks
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life in Years	5 years 10 months 24 days
Gross Carrying Amount	$ 10,950	10,965
Accumulated Amortization	5,554	4,732
Net Carrying Amount	$ 5,396	6,233
Acquired software and other
Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life in Years	6 years 4 months 24 days
Gross Carrying Amount	$ 846	3,114
Accumulated Amortization	241	2,434
Net Carrying Amount	$ 605	$ 680

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of other intangible assets	$ 9,643	$ 10,823	$ 10,387

Goodwill and Intangible Assets - Schedule of Future Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 5,964
2024	3,647
2025	2,940
2026	1,788
2027	1,718
Thereafter	4,357
Net Carrying Amount	$ 20,414	$ 26,890

Notes Receivable from Employees - Summary of Changes in Carrying Amount of Notes Receivable From Employees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable, Related Parties [Roll Forward]
Notes receivable from employees — beginning	$ 83,795	$ 96,374
Notes granted	35,575	27,772
Repayments	(4,200)	(5,126)
Amortization	(30,807)	(34,422)
Cumulative translation adjustment and other	(1,093)	(803)
Notes receivable from employees — ending	83,270	83,795
Less: current portion	(27,292)	(30,256)
Notes receivable from employees, net of current portion	$ 55,978	$ 53,539

Notes Receivable from Employees - Additional information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) numberOfNote	Dec. 31, 2021 USD ($) numberOfNote	Dec. 31, 2020 USD ($)
Receivables [Abstract]
Notes outstanding (in notes) \| numberOfNote	365	321
Amortization of forgivable loan expense \| $	$ 30.8	$ 34.4	$ 29.4

Financial Instruments - Carrying And Estimated Fair Value Of Other Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Acquisition-related contingent consideration	$ 14,988	$ 15,110
Long-term debt	315,172	297,158
Total	330,160	312,268
Level 1 \| Estimate of Fair Value Measurement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Acquisition-related contingent consideration	0	0
Long-term debt	0	0
Total	0	0
Level 2 \| Estimate of Fair Value Measurement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Acquisition-related contingent consideration	0	0
Long-term debt	509,682	466,619
Total	509,682	466,619
Level 3 \| Estimate of Fair Value Measurement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Acquisition-related contingent consideration	14,988	15,110
Long-term debt	0	0
Total	$ 14,988	$ 15,110

Financial Instruments - Additional Information (Details)	Dec. 31, 2022
Measurement Input, Price Volatility \| Monte Carlo \| Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.300
Measurement Input, Price Volatility \| Monte Carlo \| Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.325
Measurement Input, Discount Rate \| Monte Carlo \| Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.140
Measurement Input, Discount Rate \| Monte Carlo \| Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.165
Measurement Input, Discount Rate \| Probability Weighted
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.150

Financial Instruments - Fair Value Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning balance	$ 15,110	$ 20,118	$ 14,826
Additions	5,370	1,093	3,460
Accretion expense	2,396	2,771	5,593
Remeasurement gain		(3,095)
Payments	(7,671)	(5,122)	(4,692)
Foreign currency translation adjustment and other	(217)	(655)	931
Ending balance	$ 14,988	$ 15,110	$ 20,118
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]			Selling, general and administrative expenses
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Liability, Gain (Loss), Statement of Other Comprehensive Income or Comprehensive Income [Extensible Enumeration]			Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent

Debt - Summary of Components of Long-Term Debt Obligations (Details) - USD ($)	Dec. 31, 2022	Jan. 01, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total debt	$ 316,219,000		$ 316,245,000
Less: deferred debt discount	0		(16,724,000)
Less: deferred debt issuance costs	(1,047,000)		(2,363,000)
Long-term debt, net	315,172,000		297,158,000
Additional paid-in capital	0		35,304,000
Discount attribution to equity	0		(1,175,000)
Equity component, net			34,129,000
Additional paid-in capital	0		13,662,000
Long-term debt, current portion	0		0
Cumulative Effect, Period of Adoption, Adjustment \| Accounting Standards Update 2020-06
Debt Instrument [Line Items]
Additional paid-in capital		$ 34,100,000
Long-term debt, current portion		$ 16,400,000
2023 Convertible Notes
Debt Instrument [Line Items]
Total debt	316,219,000		316,245,000
Credit facility \| Line of Credit
Debt Instrument [Line Items]
Less: deferred debt issuance costs	$ (4,300,000)		$ (900,000)

Debt - Additional Information (Details)		1 Months Ended	12 Months Ended
Debt - Additional Information (Details)	Aug. 20, 2018 USD ($) $ / shares	Nov. 30, 2018	Dec. 31, 2022 USD ($) segment trading_day business_day $ / shares	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2020 USD ($) $ / shares	Nov. 21, 2022 USD ($)	Nov. 20, 2022 USD ($)	Jun. 26, 2015 USD ($)
Debt Instrument [Line Items]
Conversion price (in dollars per share) \| $ / shares			$ 101.38	$ 101.38	$ 101.38
Amortization of debt discount and issuance costs and other			$ 2,224,000	$ 11,701,000	$ 11,259,000
Unamortized debt issue costs			1,047,000	2,363,000
Aggregate principal amount			316,219,000	316,245,000
Federal Funds
Debt Instrument [Line Items]
Credit facility basis point (as a percent)		0.50%
Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Credit facility basis point (as a percent)		1.00%
Line of Credit
Debt Instrument [Line Items]
Borrowing limit used			400,000
2023 Convertible Notes
Debt Instrument [Line Items]
Exceeded principal amount			179,100,000
Fundamental change repurchase price percent (as a percent)	100.00%
Aggregate principal amount			$ 316,219,000	316,245,000
2023 Convertible Notes \| Senior Notes
Debt Instrument [Line Items]
Principal amount	$ 316,300,000
Interest rate (as a percent)	2.00%		2.00%
Conversion rate	0.0098643
Conversion price (in dollars per share) \| $ / shares	$ 101.38
Contractual interest expense			$ 6,300,000	6,300,000	6,300,000
Amortization of debt discount and issuance costs and other				9,600,000	$ 9,100,000
Aggregate principal amount			$ 1,000
2023 Convertible Notes \| Debt Instrument, Redemption, Period One \| Senior Notes
Debt Instrument [Line Items]
Threshold trading days \| trading_day			20
Consecutive trading days \| trading_day			30
Redemption price percentage			130.00%
2023 Convertible Notes \| Debt Instrument, Redemption, Period Two \| Senior Notes
Debt Instrument [Line Items]
Consecutive trading days \| segment			5
Redemption price percentage			98.00%
Debt instrument business days \| business_day			5
Convertible Note Due 2023, Par Value
Debt Instrument [Line Items]
Principal amount	$ 1,000
Credit facility \| Line of Credit
Debt Instrument [Line Items]
Senior secured revolving line of credit			$ 900,000,000			$ 300,000,000	$ 150,000,000	$ 550,000,000
Debt issuance costs								$ 4,000,000.0
Borrowings outstanding			0	0
Unamortized debt issue costs			$ 4,300,000	$ 900,000
Credit facility \| Line of Credit \| Minimum
Debt Instrument [Line Items]
Commitment fee (as a percent)			0.20%
Fronting fees (as a percent)			1.25%
Credit facility \| Line of Credit \| Minimum \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as a percent)		1.25%
Credit facility \| Line of Credit \| Minimum \| Base Rate
Debt Instrument [Line Items]
Basis spread (as a percent)		0.25%
Credit facility \| Line of Credit \| Maximum
Debt Instrument [Line Items]
Commitment fee (as a percent)			0.35%
Fronting fees (as a percent)			2.00%
Credit facility \| Line of Credit \| Maximum \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as a percent)		2.00%
Credit facility \| Line of Credit \| Maximum \| Base Rate
Debt Instrument [Line Items]
Basis spread (as a percent)		1.00%

Leases - Additional Information (Details)	12 Months Ended
Leases - Additional Information (Details)	Dec. 31, 2022 USD ($) lease_option
Lessor, Lease, Description [Line Items]
Number of renewal options \| lease_option	1
Estimate future sublease rental income 2023	$ 1,300,000
Estimate future sublease rental income 2024	1,200,000
Estimate future sublease rental income 2025	300,000
Estimated future sublease rental income	$ 0
Maximum
Lessor, Lease, Description [Line Items]
Extended lease term	7 years

Leases - Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Operating lease assets	$ 203,764	$ 215,995
Current operating lease liabilities	31,922	30,828
Noncurrent operating lease liabilities	221,604	236,026
Total lease liabilities	$ 253,526	$ 266,854
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accounts payable, accrued expenses and other	Accounts payable, accrued expenses and other

Leases - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Lease Cost
Operating lease costs	$ 48,550	$ 54,541
Short-term lease costs	2,180	1,752
Variable lease costs	12,976	13,304
Sublease income	(851)	(3,800)
Total lease cost, net	$ 62,855	$ 65,797

Leases - Maturity Analysis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 50,280
2024	47,608
2025	39,257
2026	34,537
2027	34,260
Thereafter	117,722
Total future lease payments	323,664
Less: imputed interest	(70,138)
Total lease liabilities	$ 253,526	$ 266,854

Leases - Cash Paid For Operating Leases and Noncash Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities	$ 51,917	$ 60,220
Operating lease assets obtained in exchange for lease liabilities	$ 27,876	$ 99,084
Weighted average remaining lease term (years), Operating leases	8 years 3 months 18 days	8 years 8 months 12 days
Weighted average discount rate, Operating leases	5.60%	5.40%

Income Taxes - Summary of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Allowance for expected credit losses	$ 2,923	$ 2,048
Accrued vacation and bonus	37,776	40,608
Share-based compensation	14,599	14,374
Notes receivable from employees	11,927	12,911
State net operating loss carryforward	537	1,125
Foreign net operating and capital loss carryforward	11,852	8,357
Foreign tax credit carryforward	4,199	3,536
Deferred compensation	3,049	534
Operating lease assets	64,465	64,482
Employee benefits obligations	519	340
Other, net	763	4,037
Total deferred tax assets	152,609	152,352
Deferred tax liabilities
Revenue recognition	(6,406)	(6,779)
Operating lease liabilities	(51,995)	(52,087)
Property and equipment, net	(12,956)	(14,766)
Equity debt discount	0	(4,214)
Goodwill and intangible assets	(204,634)	(206,105)
Total deferred tax liabilities	(275,991)	(283,951)
Foreign withholding tax	(1,921)	(1,537)
Valuation allowance	(6,459)	(10,315)
Net deferred tax liabilities	$ (131,762)	$ (143,451)

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Contingency [Line Items]
Valuation allowance	$ 6,459	$ 10,315
Impact of tax rate benefit	4,049	4,859	$ 0
Deferred tax liability not recognized related to tax basis difference in investment in foreign subsidiaries	41,300
Income tax provision (benefit)	62,235	62,981	$ 51,764
Deferred tax assets, valuation allowance	5,100
Liability for uncertain tax positions	3,200	$ 6,400
License Agreement
Income Tax Contingency [Line Items]
Income tax provision (benefit)	(9,600)
Intellectual Property
Income Tax Contingency [Line Items]
Impact of tax rate benefit	9,600
Remeasurement of deferred tax assets	$ 3,200

Income Taxes - Summary of Components of Income Before Income Tax Provision from Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Domestic	$ 165,553	$ 136,008	$ 122,800
Foreign	132,196	161,939	139,646
Income before income tax provision	$ 297,749	$ 297,947	$ 262,446

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Income Taxes - Summary of Components of Income Tax Provision from Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current
Federal	$ 24,227	$ 11,050	$ 22,164
State	12,935	8,328	10,257
Foreign	34,917	37,656	29,390
Current, total	72,079	57,034	61,811
Deferred
Federal	(2,717)	10,766	3,936
State	(1,173)	3,458	362
Foreign	(5,954)	(8,277)	(14,345)
Deferred, total	(9,844)	5,947	(10,047)
Income tax provision	$ 62,235	$ 62,981	$ 51,764

Income Taxes - Summary of Income Tax Provision from Continuing Operations Resulted in Effective Tax Rates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income tax expense at federal statutory rate	$ 62,526	$ 62,569	$ 55,114
State income taxes, net of federal benefit	10,486	8,643	10,567
Detriment from foreign tax rates	5,811	4,375	1,175
Other expenses not deductible for tax purposes	3,365	2,819	3,079
Adjustment to reserve for uncertain tax positions	(609)	2,665	(1,231)
Share-based compensation	(9,372)	(6,167)	(6,560)
Release of valuation allowance on foreign tax credits	(3,536)	0	(7,336)
Income tax benefit related to the License Agreement, net	(2,034)	0	(3,899)
Release of valuation allowance on Australian deferred tax asset	0	(5,063)	0
U.S. foreign tax credits	(4,049)	(4,859)	0
Valuation allowance on U.S. foreign tax credit carryforwards	0	3,536	0
Deferred tax benefit of United Kingdom tax rate change	0	(3,167)	0
Other adjustments, net	(353)	(2,370)	855
Income tax provision	$ 62,235	$ 62,981	$ 51,764

Stockholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, shares in Thousands	Dec. 31, 2022	Dec. 01, 2022	Dec. 31, 2021	Dec. 03, 2020	Jul. 28, 2020	Feb. 20, 2020	Feb. 21, 2019	Dec. 01, 2017	May 18, 2017	Jun. 02, 2016
Stockholders Equity [Line Items]
Common stock, par value (in dollars per share)	$ 0.01		$ 0.01
Common stock, shares outstanding (in shares)	34,026		34,333
2016 Stock Repurchase Program
Stockholders Equity [Line Items]
Share repurchase program authorized amount		$ 1,300,000,000								$ 100,000,000
Stock repurchase program additional amount authorized		$ 400,000,000		$ 200,000,000	$ 200,000,000	$ 100,000,000	$ 100,000,000	$ 100,000,000	$ 100,000,000
Available amount under repurchase program	$ 478,500,000

Stockholders' Equity - Schedule of Stock Repurchases (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Total cost	$ 88,606	$ 46,132	$ 353,451
2016 Stock Repurchase Program
Class of Stock [Line Items]
Shares of common stock repurchased and retired (in shares)	574	422	3,269
Average price paid per share (in dollars per share)	$ 154.23	$ 109.37	$ 108.11
Total cost	$ 88,595	$ 46,124	$ 353,385

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
U.S.
Defined Contribution Plan Disclosure [Line Items]
Employer contributions to plan	$ 32.4	$ 29.1	$ 26.2
Foreign Plan
Defined Contribution Plan Disclosure [Line Items]
Employer contributions to plan	$ 12.6	$ 11.6	$ 9.2

Segment Reporting - Additional Information (Details)	12 Months Ended
Segment Reporting - Additional Information (Details)	Dec. 31, 2022 segment
Segment Reporting [Abstract]
Number of reportable business segments	5

Segment Reporting - Revenues and Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization for Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 3,028,908	$ 2,776,222	$ 2,461,275
Adjusted Segment EBITDA	478,790	455,265	423,624
Corporate Finance
Segment Reporting Information [Line Items]
Revenues	1,088,573	938,969	910,184
Adjusted Segment EBITDA	212,437	155,482	216,830
FLC
Segment Reporting Information [Line Items]
Revenues	638,478	584,835	500,275
Adjusted Segment EBITDA	65,945	72,545	33,374
Economic Consulting
Segment Reporting Information [Line Items]
Revenues	695,208	697,405	599,088
Adjusted Segment EBITDA	103,090	117,186	91,432
Technology
Segment Reporting Information [Line Items]
Revenues	319,983	287,366	223,016
Adjusted Segment EBITDA	46,698	55,739	43,013
Strategic Communications
Segment Reporting Information [Line Items]
Revenues	286,666	267,647	228,712
Adjusted Segment EBITDA	$ 50,620	$ 54,313	$ 38,975

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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+ Details

Segment Reporting - Reconciliation of Net Income To Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting, Other Significant Reconciling Item [Line Items]
Net income	$ 235,514	$ 234,966	$ 210,682
Income tax provision	62,235	62,981	51,764
Interest income and other	(3,918)	(6,193)	412
Interest expense	10,047	20,294	19,805
Adjusted Segment EBITDA	478,790	455,265	423,624
Segment Reconciling Items
Segment Reporting, Other Significant Reconciling Item [Line Items]
Net income	235,514	234,966	210,682
Income tax provision	62,235	62,981	51,764
Interest income and other	(3,918)	(6,193)	412
Interest expense	10,047	20,294	19,805
Unallocated corporate expenses	124,830	104,457	94,463
Segment depreciation expense	32,876	31,072	29,381
Amortization of intangible assets	9,642	10,818	10,387
Segment special charges	7,564	0	6,730
Remeasurement of acquisition-related contingent consideration	0	(3,130)	0
Adjusted Segment EBITDA	$ 478,790	$ 455,265	$ 423,624

Segment Reporting - Schedule of Assets by Segments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total assets	$ 3,241,407	$ 3,100,909
Operating Segments
Segment Reporting Information [Line Items]
Total assets	2,460,339	2,349,079
Operating Segments \| Corporate Finance
Segment Reporting Information [Line Items]
Total assets	1,028,251	927,543
Operating Segments \| FLC
Segment Reporting Information [Line Items]
Total assets	475,273	445,602
Operating Segments \| Economic Consulting
Segment Reporting Information [Line Items]
Total assets	540,133	554,978
Operating Segments \| Technology
Segment Reporting Information [Line Items]
Total assets	211,218	206,376
Operating Segments \| Strategic Communications
Segment Reporting Information [Line Items]
Total assets	205,464	214,580
Unallocated corporate assets
Segment Reporting Information [Line Items]
Total assets	$ 781,068	$ 751,830

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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+ Details

Segment Reporting - Revenues Based on Location of Legal Entity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Total revenues	$ 3,028,908	$ 2,776,222	$ 2,461,275
U.S.
Segment Reporting Information [Line Items]
Total revenues	1,922,337	1,708,673	1,544,777
U.K.
Segment Reporting Information [Line Items]
Total revenues	419,197	461,354	421,125
All other foreign countries
Segment Reporting Information [Line Items]
Total revenues	$ 687,374	$ 606,195	$ 495,373

- Definition

+ References

+ Details

Segment Reporting - Information on Long-Lived Assets and Net Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total long-lived assets	$ 357,230	$ 358,158
U.S.
Segment Reporting Information [Line Items]
Total long-lived assets	237,090	240,226
U.K.
Segment Reporting Information [Line Items]
Total long-lived assets	41,343	52,208
All other foreign countries
Segment Reporting Information [Line Items]
Total long-lived assets	$ 78,797	$ 65,724