Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2015	Mar. 18, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Trading Symbol	MHH
Entity Registrant Name	Mastech Holdings, Inc.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		4,352,505
Entity Public Float			$ 15,055,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 848	$ 2,568
Accounts receivable, net of allowance for uncollectible accounts of $313 in 2015 and $260 in 2014	16,394	10,677
Unbilled receivables	2,796	4,549
Prepaid and other current assets	587	652
Prepaid income taxes		274
Deferred income taxes	217	120
Total current assets	20,842	18,840
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,142	1,022
Enterprise software	645	629
Leasehold improvements	342	320
Total equipment, enterprise software, and leasehold improvements	2,129	1,971
Less - accumulated depreciation and amortization	(1,473)	(1,270)
Net equipment, enterprise software, and leasehold improvements	656	701
Deferred income taxes	92	188
Deferred financing costs, net	97	51
Non-current deposits	237	264
Goodwill	8,427	0
Intangible assets, net	8,126
Total assets	38,477	20,044
Current liabilities:
Current portion of long-term debt	1,800
Accounts payable	2,213	1,514
Accrued payroll and related costs	5,965	5,012
Accrued income taxes	1,014
Other accrued liabilities	603	531
Deferred revenue	341	119
Total current liabilities	11,936	7,176
Long-term liabilities:
Long-term debt, less current portion	10,738
Total liabilities	$ 22,674	$ 7,176
Commitments and contingent liabilities (Note 7)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 125,000,000 shares authorized and 5,169,143 shares issued as of December 31, 2015 and 5,099,184 shares issued as of December 31, 2014	$ 52	$ 51
Additional paid-in-capital	13,114	12,733
Retained earnings	6,777	4,024
Accumulated other comprehensive loss	(19)	(25)
Treasury stock, at cost; 816,638 shares as of December 31, 2015 and 794,289 as of December 31, 2014	(4,121)	(3,915)
Total shareholders' equity	15,803	12,868
Total liabilities and shareholders' equity	$ 38,477	$ 20,044

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 313	$ 260
Preferred Stock, par value
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	5,169,143	5,099,184
Treasury stock, shares	816,638	794,289

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Revenues	$ 123,470	$ 113,523	$ 106,901
Cost of revenues	99,671	92,737	86,784
Gross profit	23,799	20,786	20,117
Selling, general and administrative expenses	19,117	15,246	14,815
Income from operations	4,682	5,540	5,302
Interest (expense)	(293)	(84)	(93)
Other income, net	36	52	16
Income from continuing operations before income taxes	4,425	5,508	5,225
Income tax expense	1,672	2,085	1,956
Net income from continuing operations	2,753	3,423	3,269
Income from discontinued operations, net of tax expense of $0, $0 and $68			94
Gain on sale of discontinued operations, net of tax expense of $0, $0 and $43			442
Net income from discontinued operations			536
Net income	$ 2,753	$ 3,423	$ 3,805
Basic:
Continuing operations	$ 0.63	$ 0.79	$ 0.78
Discontinued operations			0.13
Total	0.63	0.79	0.91
Diluted:
Continuing operations	0.62	0.77	0.75
Discontinued operations			0.12
Total	$ 0.62	$ 0.77	$ 0.88
Weighted average common shares outstanding:
Basic	4,338	4,320	4,193
Diluted	4,441	4,459	4,342

Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Income from discontinued operations, tax expense	$ 0	$ 0	$ 68
Gain on sale of discontinued operations, tax expense	$ 0	$ 0	$ 43

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income	$ 2,753	$ 3,423	$ 3,805
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)	10	(67)	13
Income tax expense (benefit)	4	(26)	5
Total other comprehensive income (loss), net of taxes	6	(41)	8
Total comprehensive income	2,759	3,382	3,813
Currency Forward Contracts [Member]
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)	41	$ (67)	$ 13
Interest Rate Swap Contracts [Member]
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)	$ (31)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Beginning Balances at Dec. 31, 2012	$ 6,887	$ 49	$ 11,026	$ (1,081)	$ (3,115)	$ 8
Net income	3,805			3,805
Unrealized gain (loss) on cash flow hedges, net of tax	8					8
Dividends paid on common stock	(2,123)			(2,123)
Increase in excess tax benefits related to stock-based compensation	250		250
Stock-based compensation expense	517		517
Stock options exercised	132	1	131
Purchase of treasury stock	(16)				(16)
Ending Balances at Dec. 31, 2013	9,460	50	11,924	601	(3,131)	16
Net income	3,423			3,423
Unrealized gain (loss) on cash flow hedges, net of tax	(41)					(41)
Increase in excess tax benefits related to stock-based compensation	467		467
Stock-based compensation expense	330		330
Stock options exercised	13	1	12
Purchase of treasury stock	(784)				(784)
Ending Balances at Dec. 31, 2014	12,868	51	12,733	4,024	(3,915)	(25)
Net income	2,753			2,753
Unrealized gain (loss) on cash flow hedges, net of tax	6					6
Increase in excess tax benefits related to stock-based compensation	103		103
Stock-based compensation expense	262		262
Stock options exercised	17	1	16
Purchase of treasury stock	(206)				(206)
Ending Balances at Dec. 31, 2015	$ 15,803	$ 52	$ 13,114	$ 6,777	$ (4,121)	$ (19)

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
OPERATING ACTIVITIES:
Net income	$ 2,753	$ 3,423	$ 3,805
Adjustments to reconcile net income to net cash provided by (used in) operating activities of continuing operations:
Net income from discontinued operations, net of tax			(536)
Depreciation and amortization	660	143	153
Bad debt (credit) expense	53
Interest amortization of deferred financing costs	29	28	27
Stock-based compensation expense	262	330	532
Deferred income taxes, net	(1)	59	(131)
(Gain) loss on derivative contracts	3	38	(13)
Loss on fixed asset retirements		9	1
Working capital items:
Accounts receivable and unbilled receivables	(4,017)	(281)	(2,915)
Prepaid and other current assets	348	(144)	(197)
Accounts payable	699	(495)	176
Accrued payroll and related costs	953	(190)	1,141
Other accrued liabilities	1,094	348	(43)
Deferred revenue	191	72	(121)
Net cash flows provided by operating activities of continuing operations	3,027	3,340	1,879
Net cash flows provided by (used in) operating activities of discontinued operations		(87)	1,332
Net cash flows provided by operating activities	3,027	3,253	3,211
INVESTING ACTIVITIES:
Acquisition of Hudson IT	(16,987)
Recovery of (payments for) non-current deposits	31	(54)	10
Capital expenditures	(168)	(679)	(100)
Net cash flows (used in) investing activities of continuing operations	(17,124)	(733)	(90)
Net cash flows provided by (used in) investing activities of discontinued operations			1,000
Net cash flows provided by (used in) investing activities	(17,124)	(733)	910
FINANCING ACTIVITIES:
Borrowing under term loan facility	9,000
(Repayments) on term loan facility	(900)
Borrowings (repayments) on revolving credit facility, net	4,438	(12)	(2,598)
Dividends paid on common stock			(2,123)
Payment of deferred financing costs	(75)	(60)
Purchase of treasury stock	(206)	(784)	(16)
Proceeds from the exercise of stock options	17	13	131
Increase in excess tax benefits related to stock options / restricted shares, net	103	467	250
Net cash flows provided by (used in) financing activities of continuing operations	12,377	(376)	(4,356)
Net cash flows of financing activities of discontinued operations	0	0	0
Net cash flows provided by (used in) financing activities	12,377	(376)	(4,356)
Net change in cash and cash equivalents	(1,720)	2,144	(235)
Cash and cash equivalents, beginning of period	2,568	424	659
Cash and cash equivalents, end of period	848	2,568	424
SUPPLEMENTAL DISCLOSURE:
Cash payments for interest expense	243	116	65
Cash payments for income taxes	$ 309	$ 1,629	$ 2,275

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1.	Summary of Significant Accounting Policies:

Basis of Presentation

Mastech Holdings, Inc. (referred to in this report as “Mastech”, the “Company”, “us”, “our” or “we”) is a provider of information technology staffing services. Our business combines technical expertise with business process experience to deliver a broad range of services within business intelligence / data warehousing; service oriented architecture; web services; enterprise resource planning & customer resource management; and e-Business solutions segments. Headquartered in the Pittsburgh, Pennsylvania area, we have approximately 850 consultants that provide services across a broad spectrum of industry verticals on a national basis.

Accounting Principles

The Company’s Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Principles of Consolidation

The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates.

Recent Developments

On February 29, 2016, D. Kevin Horner resigned as our President and Chief Executive Officer and as a member of our Board of Directors. On March 1, 2016, our Board of Directors appointed Vivek Gupta as our President and Chief Executive Officer and as a member of our Board of Directors. On January 28, 2016, we entered into an Executive Employment Agreement with Mr. Gupta, to be effective on March 1, 2016, a description of which is contained in the Current Report on Form 8-K filed by the Company with the SEC on March 3, 2016. On March 11, 2016, Denis D. Deet ceased to be Vice President of Technology and Chief Information Officer of the Company.

On June 15, 2015, the Company completed the $17 million acquisition of Hudson Global Resources Management, Inc.’s U.S. IT staffing business (“Hudson IT”) as more fully described in Note 2 “Business Combinations” to the Consolidated Financial Statements. Hudson IT is a domestic IT staffing business with offices in Chicago, Boston, Tampa and Orlando. In support of this business combination, the Company entered into an amendment to its existing loan agreement with PNC Bank, N.A. The amended terms included the addition of a $9 million term loan and a $3 million reduction to the Company’s existing credit facility for revolver credit loans and letters of credit. Other pertinent terms and conditions are more fully described in Note 6 “Credit Facility” to the Consolidated Financial Statements.

Cash and Cash Equivalents

Cash and cash equivalents are defined as cash and highly liquid debt investments with maturities of three months or less when purchased. Cash equivalents are stated at cost, which approximates market value.

Accounts Receivable and Unbilled Receivables

The Company extends credit to clients based upon management’s assessment of their creditworthiness. A substantial portion of the Company’s revenue, and the resulting accounts receivable, are from Fortune 1000 companies, major systems integrators and other staffing organizations. The Company does not generally charge interest on delinquent accounts receivable.

Unbilled receivables represent amounts recognized as revenues based on services performed and, in accordance with the terms of the client contract, will be invoiced in a subsequent period.

Allowance for Uncollectible Accounts

Accounts receivable are reviewed periodically to determine the probability of loss. The Company records an allowance for uncollectible accounts when it is probable that the related receivable balance will not be collected based on historical collection experience, client-specific collection issues, and other matters the Company identifies in its collection monitoring.

The Allowance for Uncollectible Accounts was $313,000 and $260,000 at December 31, 2015 and 2014, respectively. There was $53,000 of bad debt expense charges reflected in the Consolidated Statements of Operations for the year ended December 31, 2015. There was no bad debt expense charges from continuing operations reflected in the Consolidated Statements of Operations for the two years ended December 31, 2014.

Equipment, Enterprise Software and Leasehold Improvements

Equipment, enterprise software and leasehold improvements are stated at historical cost. The Company provides for depreciation using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of (a) the remaining term of the lease or (b) the estimated useful life of the improvements. Repairs and maintenance, which do not extend the useful life of the respective assets, are charged to expense as incurred. Upon disposal, assets and related accumulated depreciation are removed from the Company’s accounts and the resulting gains or losses are reflected in the Company’s Consolidated Statement of Operations.

The estimated useful lives of depreciable assets are primarily as follows:


Laptop Computers		18 months
Equipment		3-5 years
Enterprise Software		3 years

Depreciation and amortization expense related to fixed assets totaled $219,000, $143,000 and, $153,000 for the years ended December 31, 2015, 2014 and 2013, respectively.

Deferred Financing Costs

The Company capitalizes expenses directly related to securing its credit facilities. These deferred costs are amortized as interest expense over the term of the underlying facilities.

Goodwill and Intangible Assets

Identifiable intangible assets are recorded at fair value when acquired in a business combination. In connection with our acquisition of Hudson IT, intangible assets were recorded at their estimated fair value on June 15, 2015. Identifiable intangible assets consisted of client relationships, a covenant not-to-compete and a trade name, which are being amortized using the straight-line method over their estimated useful lives ranging from 3-years to 12-years, as more fully described in Note 2 “Business Combinations” to the Consolidated Financial Statements.

Excess purchase price over the fair value of net tangible assets and identifiable intangible assets acquired are recorded as goodwill. Goodwill is not amortized but is tested for impairment at least on an annual basis. If impairment is indicated, a write-down to fair value is recorded based on the excess of the carrying value of the asset over its fair market value.

We review goodwill assets for impairment annually as of October 1^st or more frequently if events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Intangible assets are reviewed for impairment if events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Determination of recoverability is based on the lowest level of identifiable estimated future undiscounted cash flows resulting from use of the assets and their eventual disposition. Measurement of any impairment loss is based on the excess carrying value of the assets over their fair market value.

In conducting our annual impairment testing, we have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (more than 50%) that the estimated fair value of a reporting unit is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, we are then required to perform a quantitative impairment test. We also may elect not to perform the qualitative assessment, and instead, proceed directly to the quantitative impairment test.

In 2015, we performed a qualitative assessment in which we considered relevant events and circumstances, including changes in customers’ demand outlooks, activities levels and margin tends general economic conditions in the U.S., and material changes in the competitive landscape of our business. Additionally, we considered the results and assumptions related to our most recent quantitative assessment conducted as of our Hudson IT acquisition date (June 15, 2015). Based on this qualitative assessment, we believe that were no indications of impairment associated with the carrying amount of goodwill.

Business Combinations

The Company accounts for acquisitions in accordance with guidance found in ASC 808, Business Combinations (“ASC805”). This guidance requires consideration given (including contingent consideration), assets acquired and liabilities assumed to be valued at their fair market values at the acquisition date. The guidance further provides that: (1) in-process research and development will be recorded at fair value as an indefinite-lived intangible asset; (2) acquisition transaction costs will generally be expensed as incurred; (3) restructuring costs associated with a business combination will generally be expensed subsequent to the acquisition date; and (4) changes in deferred tax asset valuation allowances and income tax uncertainties after the acquisition date generally will effect income tax expense.

ASC 805 requires that any excess purchase price over fair value of assets acquired (including identifiable intangibles) and liabilities assumed be recognized as goodwill. Additionally, any excess fair value of acquired net assets over acquisition consideration results in a bargain purchase gain. Prior to recording a gain, the acquiring entity must reassess whether all acquired assets and assumed liabilities have been identified and must perform re-measurements to verify that the consideration paid, assets acquired and liabilities assumed have all been properly valued.

The Hudson IT financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of June 15, 2015.

Income Taxes

The Company records an estimated liability for income and other taxes based on what management determines will likely be paid in the various tax jurisdictions in which we operate. Management uses its best judgment in the determination of these amounts. However, the liabilities ultimately realized and paid are dependent on various matters, including the resolution of the tax audits in the various affected tax jurisdictions, and may differ from the amounts recorded. An adjustment to the estimated liability would be recorded through income in the period in which it becomes probable that the amount of the actual liability differs from the amount recorded.

Management determines the Company’s income tax provision using the asset and liability method. Under this method, deferred income taxes are provided for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the year in which we expect to recover or settle the temporary differences. The effect of a change in tax rates on deferred taxes is recognized in the period that the change is enacted. The Company evaluates its deferred tax assets and records a valuation allowance when, in management’s opinion, it is more likely than not that some portion or all of the deferred tax assets will not be realized. For the periods presented, no valuation allowance has been provided.

The Company accounts for uncertain tax positions in accordance with ASC Topic 740-10, “Accounting for Uncertainty in Income Taxes”. Accordingly, the Company has reported a liability for unrecognized tax benefits resulting from uncertain tax positions taken, or expected to be taken, in a tax return. As of December 31, 2015 and 2014, the Company provided $135,000 and $138,000 for uncertain tax positions, including interest and penalties, related to various state income tax matters.

During 2013, the Company’s 2011 federal tax return was audited by the Internal Revenue Service (“IRS”) resulting in no adjustments to our filed return. During 2011, the IRS completed its examination of the Company’s federal income tax returns for the years 2008 (post spin-off) and 2009. Amendments to our income tax returns as a result of such examination were immaterial. All periods remain subject to examination by various federal and state authorities, conditioned upon statutory limitations.

Segment Reporting

The Company has one reportable segment in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”.

Revenue Recognition

The Company recognizes revenue on time-and-material contracts as services are performed and expenses are incurred. Time-and-material contracts typically bill at an agreed upon hourly rate, plus out-of-pocket expense reimbursement. Out-of-pocket expense reimbursement amounts vary by assignment, but on average represent approximately 2% of total revenues. Revenue is earned when the Company’s consultants are working on projects. Revenue recognition is negatively impacted by holidays and consultant vacation and sick days.

In certain situations related to client direct hire assignments, where the Company’s fee is contingent upon the hired resources’ continued employment with the client, revenue recognition is deferred until such employment conditions are satisfied.

Stock-Based Compensation

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 1,200,000 shares of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. The Plan is administered by the Compensation Committee of the Board of Directors. Stock options are granted at an exercise price equal to the closing share price of the Company’s common stock at the grant date and generally vest over a four-year period.

The Company accounts for stock-based compensation expense in accordance with ASC Topic 718 “Share-based Payments” which requires us to measure all share-based payments based on their estimated fair value and recognize compensation expense over the requisite service period. The fair value of our stock options is determined at the date of grant using the Black-Scholes option pricing model.

Treasury Stock

The Company maintains a stock repurchase program which expires on December 22, 2016. Under this program, the Company may make treasury stock purchases in the open market or through privately negotiated transactions, subject to market conditions and normal trading restrictions. At December 31, 2015, the Company held 816,638 shares in its treasury at a cost of $4.1 million.

Comprehensive Income

Comprehensive income as presented in the Consolidated Statements of Comprehensive Income consists of net income and unrealized gains or losses, net of taxes, on cash flow hedging transactions related to foreign exchange derivative contracts and interest rate swap contracts.

Derivative Instruments and Hedging Activities

Foreign Currency Forward Contracts:

The Company is exposed to foreign currency risks largely as a result of its Indian-based global recruitment centers. During 2012, the Company’s expenditures in Indian rupees, in support of these operations, increased significantly. Accordingly, to mitigate and manage the risk of changes in foreign currency exchange rates, the Company entered into foreign currency forward contracts in June 2012 and continued its hedging strategy through 2015. These forward contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. The Company does not enter into derivative contracts for speculative purposes.

All derivatives are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments are recorded in other comprehensive income (loss) and are reclassified into the Consolidated Statement of Operations on the same line item and in the same period in which the underlying hedge transactions affect earnings. Changes in the fair value of these instruments deemed ineffective are recognized in the Consolidated Statement of Operations as foreign exchange gains (losses). Forward points (premiums/discounts) are excluded from the assessment of hedge effectiveness and are recognized in the Consolidated Statement of Operations as foreign exchange gains/ (losses).

Interest Rate Swap Contracts:

Concurrent with the Company’s borrowings under the $9 million term loan facility on June 15, 2015, the Company entered into an interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these contacts is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying transaction affects earnings.

With respect to derivatives designated as hedges, the Company formally documents all relationships between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking such transactions. The Company evaluates hedge effectiveness at the time a contract is entered into and on an ongoing basis. If a contract is deemed ineffective, the change in the fair value of the derivative is recorded in the Consolidated Statement of Operations.

Earnings Per Share

Basic earnings per share are computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share are computed using the weighted-average number of common shares outstanding during the period, plus the incremental shares outstanding assuming the exercise of dilutive stock options and the vesting of restricted shares and performance shares, calculated using the treasury stock method.

Discontinued Operations

In August 2013, the Company sold its healthcare staffing business to Accountable Healthcare Staffing, Inc. The healthcare staffing segment meets the criteria for being reported as a discontinued operation. Accordingly, the Consolidated Statements of Operations and Cash Flow for all periods presented have been recast to reflect the healthcare staffing business as discontinued operations.

Recently Issued Accounting Standards

In May 2014, the FASB issued ASC Update No. 2014-09, “Revenue from Contracts with Customers,” which was amended in July 2015 that outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. The core principle of ASC 2014-09 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expected to be entitled in exchange for those goods or services. Entities can use either of two methods: (i) retrospective to each prior period presented with the option to elect certain practical expedients as defined within ASC 2014-09; or (ii) retrospective with the cumulative effect of initially applying ASC 2014-09 recognized at the date of initial application and providing certain additional disclosures as defined per ASC 2014-09. ASC 2014-09 is effective for annual reporting periods (including interim periods therein) beginning after December 15, 2017 for public companies with early adoption permitted for annual reporting periods (including interim periods therein) beginning after December 15, 2016. Accordingly, we plan to adopt this ASU on January 1, 2018.

The Company is evaluating the method of adoption and the impact of the adoption of this ASU, but does not expect the adoption of the ASU to have a material impact on its consolidated financial statements.

In June 2014, the FASB issued Update 2014-12, “Compensation—Stock Compensation (Topic 718) Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. Generally, share-based payment awards require a specific performance target to be achieved in order for employees to become eligible to vest in the awards. Also, an award with a performance target generally requires an employee to render service until the performance target is achieved. In some cases, however, the terms of an award may provide that the performance target could be achieved after an employee completes the requisite service period. That is, the employee would be eligible to vest in the award regardless of whether the employee is rendering service on the date the performance target is achieved. This Update is intended to resolve the diverse accounting treatment of those awards in practice.

The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. As indicated in the definition of vest, the stated vesting period (which includes the period in which the performance target could be achieved) may differ from the requisite service period. For all entities, the amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Company plans to adopt this ASU in the first quarter of 2016, but it does not expect the adoption of this ASU to have a material impact on its consolidated financial statements.

In April 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-03, “Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.” The amendments in ASU 2015-03 are intended to simplify the presentation of debt issuance costs. These amendments require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The presentation and subsequent cost associated with lines of credit, may be presented as an asset and amortized ratably over the term of the line of credit agreement, regardless of whether there are any borrowings on the agreement. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this ASU. The ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early adoption is permitted for financial statements that have not been previously issued. The Company is evaluating the method of adoption and the impact of adoption of this ASU, but it does not expect the adoption of this ASU to have a material impact on its consolidated financial statements which it plans to adopt in the first quarter of 2016.

In September 2015, the FASB issued Update 2015-16 “Business Combinations—Simplifying the Accounting for Measurement-Period Adjustments”. The amendments in this Update apply to all entities that have reported provisional amounts for items in a business combination for which the accounting is incomplete by the end of the reporting period in which the combination occurs and during the measurement period have an adjustment to provisional amounts recognized. The main provisions of this Update require that an acquirer: 1) recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined; 2) record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date; and 3) present separately on the face of the income statement or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The Company elected to adopt this new guidance in 2015.

In November 2015, the Financial Accounting Standards Board (“FASB”) issued ASU 2015-17, “Balance Sheet Classification of Deferred Taxes.” Current GAAP requires an entity to separate deferred income tax liabilities and assets into current and noncurrent amounts in a classified statement of financial position. Stakeholders informed the FASB that the requirement results in little or no benefit to users of financial statements because the classification does not generally align with the time period in which the recognized deferred tax amounts are expected to be recovered or settled. In addition, there are costs incurred by an entity to separate deferred income tax liabilities and assets into a current and noncurrent amount. To simplify the presentation of deferred income taxes, the amendments in this Update require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The amendments in this Update apply to all entities that present a classified statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in this Update. The amendments in this Update will align the presentation of deferred income tax assets and liabilities with International Financial Reporting Standards (IFRS). IAS 1, Presentation of Financial Statements, requires deferred tax assets and liabilities to be classified as noncurrent in a classified statement of financial position.

The amendments in this Update are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. Accordingly, we plan to adopt this ASU on January 1, 2017.

A variety of proposed or otherwise potential accounting standards are currently under consideration by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, management has not yet determined the effect, if any, that the implementation of such proposed standards would have on the Company’s consolidated financial statements.

Business Combinations

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Business Combinations

2.	Business Combinations

On June 15, 2015, the Company completed the cash acquisition of Hudson IT. The acquisition supports Mastech’s growth strategy as a premier provider of IT staffing services by expanding its existing client base, increasing its domestic recruitment capabilities and strengthening its management talent. The acquisition was structured as an asset purchase and was accounted for using the acquisition method of accounting. The acquisition method of accounting requires that the assets acquired and liabilities assumed be measured at their fair values as of the closing date.

The financial terms of the acquisition included a $16,987,000 cash purchase price and the assumption of $13,000 of net current liabilities, with the seller retaining essentially all working capital.

The cash purchase price at closing was paid with funds obtained from the following sources:


(in thousands)	Amounts
Cash balances on hand	$	2,000
Term loan facility		9,000
Revolving line of credit		5,987

Cash paid at Closing	$	16,987

The allocation of purchase price was based on estimates of the fair value of assets acquired and liabilities assumed as of June 15, 2015, as set forth below. The excess purchase price over the fair values of the net tangible assets and identifiable intangible assets was recorded as goodwill, which includes value associated with the assembled workforce. All goodwill is expected to be deductible for tax purposes. The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Current Assets	$	18
Fixed Assets		6
Identifiable intangible assets:
Client relationships		7,999
Covenant not-to-compete		319
Trade name		249

Total identifiable intangible assets		8,567
Goodwill		8,427
Current liabilities		(31	)

Net Assets Acquired	$	16,987

The fair value of identifiable intangible assets has been estimated using the income approach through a discounted cash flow analysis. Specifically, the Company used the income approach through an excess earnings analysis to determine the fair value of client relationships. The value applied to the covenant not-to-compete was based on an income approach using a “with or without” analysis of this covenant in place. The trade name was valued using the income approach – relief from royalty method. All identifiable intangibles are considered level 3 inputs under the fair value measurement and disclosures guidance.

The Company incurred $624,000 of direct transaction costs related to the acquisition in 2015. These costs are included in selling, general and administrative expenses in the accompanying Consolidated Statement of Operations.

Included in the Consolidated Statement of Operations for the twelve month period ended December 31, 2015 are revenues of $15.9 million and net income of approximately $0.8 million applicable to the Hudson IT operations from our June 15, 2015 acquisition date through December 31, 2015.

The following reflects the Company’s unaudited pro forma results had the results of Hudson IT been included for all periods presented:


	Years Ended December 31,
	2015		2014		2013
	(Amounts in Thousands)
Revenue	$	137,199	$	149,709	$	148,489
Net income	$	3,009	$	5,132	$	5,269
Earnings per share—diluted	$	.68	$	1.15	$	1.21

The information above does not reflect all of the operating efficiencies or inefficiencies that may result from the Hudson IT acquisition. Therefore, the unaudited pro forma information above is not necessarily indicative of results that would have been achieved had the business been combined during all periods presented or the results that the Company will experience going forward.

- Definition

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

+ References

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

Goodwill and Other Intangible Assets, net

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, net

3.	Goodwill and Other Intangible Assets, net

Goodwill related to our June 15, 2015 acquisition of Hudson IT totaled $8.4 million.

A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2015 is as follows:


	Years Ended December 31,
	2015		2014		2013
	(Amounts in thousands)
Goodwill, beginning balance	$	—	$	—	$	405
Addition in current period		8,427		—		—
Reduction in current period		—		—		(405	)

Goodwill, ending balance	$	8,427	$	—	$	—

The Company is amortizing the identifiable intangible assets on a straight-line basis over estimated average lives ranging from 3 to 12 years. Identifiable intangible assets were comprised of the following as of December 31, 2015:


	As of December 31, 2015
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
Client relationships		12	$	7,999	$	361	$	7,638
Covenant-not-to-compete		5		319		35		284
Trade name		3		249		45		204

Total Intangible Assets			$	8,567	$	441	$	8,126

Amortization expense for the twelve month period ended December 31, 2015 was $441,000 and is included in selling, general and administrative expenses in the Consolidated Statement of Operations. There was no amortization expense for acquired intangible assets for the two year period ended December 31, 2014.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2016 through 2020 is as follows:


	Years Ended December 31,
	2016		2017		2018		2019		2020
	(Amounts in thousands)
Amortization expense	$	813	$	813	$	769	$	731	$	696

- Definition

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

+ References + Details

Discontinued Operations

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

4.	Discontinued Operations

In August 2013, the Company sold its healthcare staffing business to Accountable Healthcare Staffing, Inc. Under the terms of the Sale and Purchase Agreement, the purchase price totaled $1.15 million and consisted of $1.0 million of cash consideration at closing, plus the assumption of certain liabilities by the buyer. Total net assets sold excluded cash balances on hand, accounts receivables and other current assets which approximated $1.5 million, net of current liabilities retained by the Company at the transaction date.

The healthcare staffing business meets the criteria for being reported as a discontinued operation and has been segregated from continuing operations. Accordingly, the Consolidated Statements of Operations and Cash Flows for all periods presented have been recast to reflect the healthcare staffing business as discontinued operations. Unless otherwise indicated, all disclosures in the Notes to the Consolidated Financial Statements relate to the Company’s continuing operations.

The statement of operations of discontinued operations was as follows for the three years ended December 31, 2015 (in thousands):


	Years Ended December 31,
	2015		2014		2013*
Revenues	$	—	$	—	$	7,058
Costs of revenues		—		—		5,856

Gross profit		—		—		1,202
Selling, general and administrative expenses		—		—		1,040

Income before income taxes		—		—		162
Income tax expense		—		—		68

Net income	$	—	$	—	$	94

*	Results through the sale transaction date (August 12, 2013).

The gain on the August 2013 sale of the healthcare business was as follows (in thousands):


	Year Ended December 31, 2013
Pretax gain on sale transaction	$	485
Income tax expense		43

Net gain after income taxes	$	442

Income tax expense in 2013 on the sale transaction included the utilization of $147,000 of tax benefits (capital loss carry-forwards) which were previously deemed non-realizable by the Company.

The statements of cash flows of discontinued operations were as follows for the three-years ended December 31, 2015 (in thousands):


	Years Ended December 31,
	2015		2014			2013
OPERATING ACTIVITIES:
Net income from discontinued operations	$	—	$	—		$	536
Adjustments to reconcile net income to net cash provided by (used in) operating activities of discontinued operations:
Depreciation and amortization		—		—			16
Bad debt (credit) expense		—		—			(25	)
Stock-based compensation expense		—		—			(15	)
Deferred income taxes, net		—		24			(16	)
(Gain) on sale of discontinued operations, net of tax		—		—			(442	)
Working capital items:
Accounts receivable and unbilled receivables		—		66			1,720
Prepaid and other current assets		—		—			144
Accounts payable		—		(17	)		(134	)
Accrued payroll and related costs		—		—			(363	)
Other accrued liabilities		—		(160	)		(84	)
Deferred revenue		—		—			(5	)

Total cash provided by (used in) operating activities of discontinued operations		—		(87	)		1,332
INVESTING ACTIVITIES:
Recovery of (Increase in) non-current deposits		—		—			(6	)
Capital expenditures		—		—			(3	)
Proceeds from sale of discontinued operations		—		—			1,009

Total cash provided by investing activities of discontinued operations		—		—			1,000
FINANCING ACTIVITIES:
None		—		—			—

Total cash flow provided by (used in) discontinued operations	$	—	$	(87	)	$	2,332

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2015

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

5.	Cash and Cash Equivalents

The Company had cash and cash equivalents consisting of cash balances on hand and money market funds that totaled $0.8 million at December 31, 2015 and $2.6 million at December 31, 2014. There were no restrictions on the Company’s cash balances during the periods presented.

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References + Details

Credit Facility

12 Months Ended

Dec. 31, 2015

Text Block [Abstract]

Credit Facility

6.	Credit Facility

On June 15, 2015, the Company entered into a First Amendment to its Second Amended and Restated Loan Agreement (the “Amendment”) with PNC Bank, N.A. (“PNC”). The amended terms set forth in the Amendment include the following: (1) a reduction in the maximum principal amount available under the credit facility for revolving credit loans and letters of credit from $20 million to $17 million and an extension of the facility to June 15, 2018 from July 14, 2017; (2) the addition of a term-loan component in the principle amount of $9 million with an expiration date of June 15, 2020; (3) the approval of the Company’s acquisition of Hudson IT; and (4) an amendment to the financial covenant relating to the Company’s fixed charge ratio and the elimination of a financial covenant relating to the Company’s senior leverage ratio, as more fully described in the Amendment filed as Exhibit 10.1 to the Company’s Form 8-K, filed with the SEC on June 17, 2015.

Advances under the credit facility for revolving credit loans are limited to a borrowing base that consists of the sum of 85% of eligible accounts receivable and 60% of eligible unbilled receivables. Amounts borrowed under the facility may be used for working capital and general corporate purposes, for the issuance of standby letters of credit, and to facilitate other acquisitions and stock repurchases. Initial borrowings under the revolving credit facility for the acquisition of Hudson IT totaled $6.0 million. Amounts borrowed under the term loan were limited to use for the Company’s acquisition of Hudson IT. The term loan is payable in 60 consecutive monthly installments each in the amount of $150,000 commencing on July 1, 2015 and on the first day of each calendar month thereafter followed by a final payment of all outstanding principal and interest due on June 15, 2020.

Borrowings under the credit facility for revolving credit loans and the term loan will, at the Company’s election, bear interest at either (a) the higher of PNC’s prime rate or the federal funds rate plus 0.50%, plus an applicable margin determined based upon the Company’s leverage ratio or (b) an adjusted LIBOR rate, plus an applicable margin determined based upon the Company’s leverage ratio. The applicable margin on the base rate is between 0.25% and 0.75% on revolving credit loans and between 1.50% and 2.00% on term loans. The applicable margin on the adjusted LIBOR rate is between 1.25% and 1.75% on revolving credit loans and between 2.50% and 3.00% on term loans. A 20 basis point per annum commitment fee on the unused portion of the credit facility for revolving credit loans is charged and due monthly in arrears through June 15, 2018.

The Company has pledged substantially all of its assets in support of the credit facility. The loan agreement contains standard financial covenants, including but not limited to, covenants related to the Company’s leverage ratio and fixed charge ratio (as defined under the loan agreement) and limitations on liens, indebtedness, guarantees, contingent liabilities, loans and investments, distributions, leases, asset sales, stock repurchases and mergers and acquisitions. As of December 31, 2015, the Company was in compliance with all provisions under the facility.

In connection with securing the Amendment, the Company paid a commitment fee and incurred transaction costs totaling $75,000, which are being amortized as interest expense over the lives of the facilities.

As of December 31, 2015, the Company’s outstanding borrowings under the credit facility for revolving credit loans totaled $4.4 million and unused borrowing capacity available was $11 million. The Company’s outstanding borrowings under the term loan were $8.1 million at December 31, 2015. The Company believes the eligible borrowing base on the revolving credit facility will not fall below current outstanding borrowings for a period of time exceeding one year and has classified the $4.4 million outstanding debt balance at December 31, 2015 as long-term.

As of December 31, 2015, the annual aggregate maturities of our outstanding debt during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2016	$	1,800
2017		1,800
2018		6,238
2019		1,800
2020		900

Total	$	12,538

Commitments and Contingencies

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

7.	Commitments and Contingencies

Lease Commitments

The Company rents certain office facilities and equipment under noncancelable operating leases, which provide for the following future minimum rental payments as of December 31, 2015:


	Total Amount
	(Amounts in thousands)
2016	$	894
2017		803
2018		835
2019		848
2020		502
Thereafter		187

Total	$	4,069

Rental expense for the years ended December 31, 2015, 2014 and 2013, totaled $1.0 million, $596,000 and $577,000, respectively. The increase in rent expense in 2015 from prior years was largely due to the Hudson IT acquisition and our move to a larger facility in New Delhi, India.

Contingencies

In the ordinary course of business, the Company is involved in a number of lawsuits and administrative proceedings. While uncertainties are inherent in the final outcome of these matters, management believes, after consultation with legal counsel, that the disposition of these proceedings should not have a material adverse effect on our financial position, results of operations or cash flows.

Employee Benefit Plan

12 Months Ended

Dec. 31, 2015

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plan

8.	Employee Benefit Plan

The Company provides an Employee Retirement Savings Plan (the “Retirement Plan”) under Section 401(k) of the Internal Revenue Code of 1986, as amended (the “Code”), that covers substantially all U.S.-based salaried employees. Concurrent with the acquisition of Hudson IT, the Company expanded employee eligibility under the Retirement Plan to include all U.S. based W-2 hourly employees. Employees may contribute a percentage of eligible compensation to the Retirement Plan, subject to certain limits under the Code. For Hudson IT employees enrolled in the Hudson Employee Retirement Savings Plan at the acquisition date, the Company provides a matching contribution of 50% of the first 6% of the participant’s contributed pay, subject to vesting based on their combined tenure with Hudson and Mastech. For all other employees, the Company did not provide for any matching contributions for the three years ended December 31, 2015. Mastech’s total contributions to the Retirement Plan related to the Hudson IT employees totaled $48,000 for the year ended December 31, 2015.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2015

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

Stock-Based Compensation

9.	Stock-Based Compensation

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 1,200,000 shares of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. As of December 31, 2015, the Company had 720,000 outstanding and/or exercised stock options, 207,000 outstanding and/or vested performance shares and 113,000 outstanding and/or released restricted stock units that were issued under the Plan. Thus, as of December 31, 2015, the Company has 160,000 shares available for future grants under the Plan.

The Plan is administered by the Compensation Committee of the Board of Directors. All grants awarded under the Plan are recommended by the Committee to the Board of Directors for approval. The exercise price of stock options is set on the grant date and is not to be less than the fair market value per share of our closing stock price on that date. Grants of stock options and restricted stock awards generally vest over a four-year period and options expire after ten years from the grant date. Performance shares vest upon the achievement of the performance criteria and approval by the Compensation Committee of the Board of Directors.

On February 6, 2013, the Compensation Committee of the Board of Directors determined that, in accordance with the provisions of the Plan, equitable adjustments to outstanding equity grants issued under the Plan were required to preserve the intrinsic value related to non-participation in the Company’s special shareholder distribution (special one-time dividend), made on December 21, 2012. Accordingly, the Committee approved adjustments to the exercise price of all stock options, outstanding prior to this distribution, to preserve the stock option’s pre-distribution value. Further, the Committee approved the issuance of additional restricted shares and performance shares, sufficient to preserve the pre-distribution value of those securities, with the same service and performance requirements as stated in the original grants. These equitable adjustments, in accordance with the Plan, do not constitute a modification to the original grants under the provisions of ASC Topic 718 “Share-based Payments”.

Following is a summary of Mastech stock option activity for the three years ended December 31, 2015:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2012		331,000		$	2.79

Granted		—		$	—
Exercised		(64,000	)	$	2.05
Cancelled / forfeited		(2,000	)	$	2.08

Outstanding at December 31, 2013		265,000		$	1.01	*
Granted		—		$	—
Exercised		(10,000	)	$	1.43	*
Cancelled / forfeited		—		$	—

Outstanding at December 31, 2014		255,000		$	1.00	*
Granted		—		$	—
Exercised		(19,000	)	$	0.81	*
Cancelled / forfeited		—		$	—

Outstanding at December 31, 2015		236,000		$	1.01	*

*	Reflects equitable adjustments to the exercise price as referenced above.

As of December 31, 2015, the Company’s outstanding “in the money” stock options using the year-end share price of $7.31 had an aggregate intrinsic value of $1.5 million. As of December 31, 2015, the intrinsic value of vested and expected to vest stock options totaled $1.5 million. The total intrinsic value of options exercised during 2015, 2014 and 2013 totaled $183,000, $131,000 and $754,000, respectively. The measurement date fair value of stock options vested during 2015, 2014 and 2013 totaled $69,000, $69,000 and $112,000, respectively.

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2015:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		213,000		5.8	$	.81
$2.01 to $4.00		17,000		4.0	$	2.36
$4.01 to $6.00		6,000		1.7	$	4.63

		236,000		5.6	$	1.01


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		213,000		5.8	$	.81
$2.01 to $4.00		17,000		4.0	$	2.36
$4.01 to $6.00		6,000		1.7	$	4.63

		236,000		5.6	$	1.01

No stock options were issued during the three years ended December 31, 2015.

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2015:


	Years Ended December 31,
	2015			2014			2013
Beginning outstanding balance		72,741			39,863			9,375
Awarded		18,000			45,000			31,250
Awarded as equitable adjustments		—			—			3,544
Released		(23,371	)		(12,122	)		(4,306	)
Forfeited		—			—			—

Ending outstanding balance		67,370			72,741			39,863

The average grant date fair value of restricted stock awarded in 2015 was $9.35. The aggregate intrinsic value of restricted stock units outstanding at December 31, 2015 was $492,000. The total intrinsic value of restricted shares released during 2015 totaled $194,000.

Following is a summary of Mastech performance share activity for the three years ended December 31, 2015:


	Years Ended December 31,
	2015			2014			2013
Beginning outstanding balance		103,273			206,554			131,250
Awarded		—			—			68,750
Awarded as equitable adjustments		—			—			49,616
Vested		(26,854	)		(103,281	)		—
Forfeited		—			—			(43,062	)

Ending outstanding balance		76,419			103,273			206,554

The total intrinsic value of performance shares vested during 2015 totaled $262,000. The aggregate intrinsic value of performance shares outstanding at December 31, 2015 was $559,000, based on our December 31, 2015 closing share price of $7.31. However, management believes that the performance objective required for vesting will not be achieved and these outstanding performance shares will likely expire unvested on June 30, 2016.

Stock-based compensation expense of $262,000, $330,000, and $532,000 was recognized in the Consolidated Statements of Operations for the years ended December 31, 2015, 2014, and 2013, respectively. The Company has recognized related tax benefits associated with its share-based compensation arrangements for the years ended December 31, 2015, 2014, and 2013 of $99,000, $125,000 and $193,000, respectively. As of December 31, 2015, the total remaining unrecognized compensation expense related to non-vested stock options totaled $0; the total remaining unrecognized compensation expense related to restricted stock units amounted to $668,000, which will be amortized over the weighted-average remaining requisite service period of 2.5 years; and the total remaining unrecognized compensation expense related to performance shares amounted to $0, as management believes the performance objective required for vesting will not be achieved prior to their June 30, 2016 expiration date.

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

10.

Income Taxes

The components of income before income taxes from continuing operations, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2015, 2014 and 2013:


	Years Ended December 31,
	2015		2014		2013
	(Amounts in thousands)
Income before income taxes:
Domestic	$	4,425	$	5,508	$	5,225
Foreign		—		—		—

Income before income taxes	$	4,425	$	5,508	$	5,225

While all of the Company’s revenues and income is generated within the United States, the Company does have a foreign subsidiary in India which provides recruitment services to its U.S. operations. Accordingly, the Company allocates a portion of its income to this subsidiary based on a “transfer pricing” model. No provision for U.S. income taxes has been made for the undistributed earnings of its Indian subsidiary as of December 31, 2015, as those earnings are expected to be permanently reinvested outside the U.S. If these foreign earnings were to be repatriated in the future, the U.S. tax liability may be reduced by any foreign income taxes previously paid on such earnings, which would make this U.S. tax liability immaterial. The determination of the amount of unrecognized deferred tax liability related to these earnings is not practicable.

The provision for income taxes from continuing operations, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2015, 2014 and 2013:


	Years Ended December 31,
	2015		2014		2013
	(Amounts in thousands)
Current provision:
Federal	$	1,518	$	1,835	$	1,915
State		143		191		172

Total current provision		1,661		2,026		2,087

Deferred provision (benefit):
Federal		10		51		(115	)
State		1		8		(16	)

Total deferred provision (benefit)		11		59		(131	)

Total provision for income taxes	$	1,672	$	2,085	$	1,956

The reconciliation of income taxes from continuing operations computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2015, 2014 and 2013 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2015				2014				2013
Income taxes computed at the federal statutory rate	$	1,505	34.0	%	$	1,873	34.0	%	$	1,777	34.0	%
State income taxes, net of federal tax benefit		144	3.3			199	3.6			156	3.0
Other		23	0.5			13	0.3			23	0.4

	$	1,672	37.8	%	$	2,085	37.9	%	$	1,956	37.4	%

The components of the deferred tax assets and liabilities were as follows:


	At December 31,
	2015		2014
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts and employee advances	$	121	$	102
Accrued vacation, bonuses and severance		289		228
Stock-based compensation expense		150		191

Total deferred tax assets		560		521

Deferred tax liabilities:
Prepaid expenses		193		210
Depreciation, intangibles and other		58		3

Total deferred tax liabilities		251		213

Net deferred tax asset		309		308
Less: current deferred tax asset		217		120

Total long-term deferred tax asset	$	92	$	188

A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, for the three years ended December 31, 2015 is as follows:


	Years Ended December 31,
(Amounts in thousands)	2015			2014			2013
Unrecognized tax benefits, beginning balance	$	138		$	111		$	78
Additions related to current period		35			40			33
Additions related to prior periods		—			—			—
Reductions related to prior periods		(38	)		(13	)		—

Unrecognized tax benefits, ending balance	$	135		$	138		$	111

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2015, 2014 and 2013, the Company had $16,000, $16,000 and $15,000, respectively, accrued for interest and penalties.

Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

11.

Derivative Instruments and Hedging Activities

Interest Rate Risk Management

Concurrent with the Company’s June 15, 2015 borrowings under the $9 million term loan facility, the Company entered into a five-year interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. Under the swap contracts, the Company pays interest at a fixed rate of 1.515% and receives interest at a variable rate equal to the daily U.S. LIBOR rate on a notional amount of $5,000,000. Both the debt and the swap contracts mature in 60-monthly installments commencing on July 1, 2015. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of interest rate swap contracts deemed ineffective are recognized in the Consolidated Statement of Operations as interest expense. The fair value of the interest rate swap contracts at December 31, 2015 was a liability of $31,000 and is reflected in the Consolidated Balance Sheet as other current liabilities.

Foreign Currency Risk Management

In 2012 through 2015, the Company entered into foreign currency forward contracts (“derivative contracts”) to mitigate and manage the risk of changes in foreign exchange rates related to highly probable expenditures in support of its Indian-based global recruitment operations. These forward contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. In December 2015, the decision was made not to hedge the Indian rupee in 2016 given that the likelihood of an expanding interest rate environment in the U.S. should mitigate any appreciation in the Indian rupee relative to the U.S. dollar. Thus, at December 31, 2015 there were no outstanding currency hedge positions.

All derivatives are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments are recorded in other comprehensive income and are reclassified into the Consolidated Statement of Operations on the same line item and in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of foreign currency contracts deemed ineffective are recognized in the Consolidated Statement of Operations as foreign exchange gains (losses). Hedge effectiveness is assessed based on changes in the fair value of the forward contracts related to the difference between the spot price and the forward price. Forward points (premiums/discounts) on the foreign currency forward contracts are excluded from the assessment of hedge effectiveness and are recognized in the Consolidated Statement of Operations as foreign exchange gains/(losses).

The following table presents information related to foreign currency forward contracts and interest rate swap contracts held by the Company:

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income for the year ended December 31, 2015 (in thousands):


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives	Location of Gain / (Loss) reclassified from Accumulated OCI to Income	Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	Location of Gain / (Loss) reclassified in Income on Derivatives	Amount of Gain / (Loss) recognized in Income on Derivatives
	(Effective Portion)	(Effective Portion)	(Effective Portion)	(Ineffective Portion/Amounts excluded from effectiveness testing)
Currency
Forward
Contracts	$41	SG&A Expense	$(77)	Other Income/ (Expense)	$68
Interest-Rate
Swap
Contracts	$(31)	Interest Expense	$(35)	Interest Expense	$—

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income for the year ended December 31, 2014 (in thousands):


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives	Location of Gain / (Loss) reclassified from Accumulated OCI to Income	Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	Location of Gain / (Loss) reclassified in Income on Derivatives	Amount of Gain / (Loss) recognized in Income on Derivatives
	(Effective Portion)	(Effective Portion)	(Effective Portion)	(Ineffective Portion/Amounts excluded from effectiveness testing)
Currency
Forward
Contracts	$(67)	SG&A Expense	$51	Other Income/ (Expense)	$77

Information on the location and amounts of derivative fair values in the Consolidated Balance Sheets (in thousands):

December 31, 2015

December 31, 2014

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Currency Forward Contracts

None

Other Current Liabilities

Interest-Rate Swap Contracts

Other Current Liabilities

None

The estimated amount of pretax (losses) as of December 31, 2015 that is expected to be reclassified from other comprehensive income (loss) into earnings, within the next 12 months is approximately ($0.1 million).

- Definition

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

+ References

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+ Details

Shareholders' Equity

12 Months Ended

Dec. 31, 2015

Equity [Abstract]

Shareholders' Equity

12.

Shareholders’ Equity

On October 22, 2014, the Company’s Board of Directors approved the extension of the Company’s existing Share Repurchase Program for an additional two-year period, through December 22, 2016. Repurchases under the program may be made through open market purchases or privately negotiated transactions in accordance with applicable securities laws. During 2015, 2014 and 2013, the Company purchased 12,654, 32,149 and 2,743 shares respectively, under the Share Repurchase Program. These share repurchases were completed at an average share price, inclusive of transaction cost, of $9.49, $11.75 and $5.59 per share for 2015, 2014 and 2013, respectively. As of December 31, 2015, there were approximately 472,238 shares available for purchase under the Share Repurchase Program. Additionally in 2015, the Company purchased an additional 8,921 shares at an average price of $9.62 to satisfy employee tax obligations related to the vesting of performance and restricted shares, in accordance with the Plan provisions. In 2014, the Company purchased an additional 29,182 shares at an average share price of $13.63 to satisfy these employee tax obligations.

- 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.

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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

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

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

+ Details

Revenue Concentration

12 Months Ended

Dec. 31, 2015

Risks and Uncertainties [Abstract]

Revenue Concentration

13.

Revenue Concentration

The Company did not have any client that exceeded 10% of total revenues in 2015. In 2014 and 2013, Accenture was the Company’s only client that exceeded 10% of total revenues, generating 11.7% and 11.4% of total revenues, respectively. Additionally, Accenture accounted for 13.4% of the Company’s accounts receivable balance at December 31, 2014.

The Company’s top ten clients represented approximately 51%, 59% and 57% of total revenues in 2015, 2014 and 2013, respectively.

Earnings per Share

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Earnings per Share

14.

Earnings per Share

The computation of basic earnings per share (“EPS”) is based on the Company’s net income divided by the weighted average number of common shares outstanding. Diluted earnings per share reflects the potential dilution that could occur if outstanding stock options and restricted share units were exercised / released. The dilutive effect of stock options and restricted share units were calculated using the treasury stock method. Performance shares for which the performance objectives were achieved as of December 31, 2014 and 2013, were included in the dilutive earnings per share calculation for the respective years as though such shares were outstanding for the entire quarter in which the performance objectives were achieved.

For the year’s ended 2015, 2014 and 2013, there were no anti-dilutive stock options excluded from the computation of diluted earnings per share.

The following table sets forth the denominators of the basic and diluted EPS computations. All shares outstanding for the period shown below have been adjusted to reflect the November 2013 five-for-four stock split:


	Years Ended December 31,
(Amounts in thousands):	2015		2014		2013
Weighted-average shares outstanding:
Basic		4,338		4,320		4,193
Stock options and restricted share units		103		139		149

Diluted		4,441		4,459		4,342

The following table sets forth the computation of basic EPS utilizing net income from continuing operations and the Company’s weighted-average common stock outstanding:


	Years Ended December 31,
(Amounts in thousands, except per share data):	2015		2014		2013
Net income	$	2,753	$	3,423	$	3,269
Basic weighted-average shares outstanding		4,338		4,320		4,193

Basic EPS	$	.63	$	.79	$	.78

The following table sets forth the computation of diluted EPS utilizing net income from continuing operations and the Company’s weighted-average common stock outstanding plus the weighted-average of stock options, restricted shares and performance shares:


	Years Ended December 31,
(Amounts in thousands, except per share data):	2015		2014		2013
Net income	$	2,753	$	3,423	$	3,269
Diluted weighted-average shares outstanding		4,441		4,459		4,342

Diluted EPS	$	.62	$	.77	$	.75

Fair Value Measurements

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value Measurements

15.

Fair Value Measurements

The Company has adopted the provisions of ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), related to certain financial and nonfinancial assets and liabilities. ASC 820 establishes the authoritative definition of fair value; sets out a framework for measuring fair value; and expands the required disclosures about fair value measurements. The valuation techniques required by ASC 820 are based on observable and unobservable inputs using the following three-tier hierarchy:

•

Level 1 – Inputs are observable quoted prices (unadjusted) in active markets for identical assets and liabilities.

•

Level 2 – Inputs are observable, other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are directly or indirectly observable in the marketplace.

•

Level 3 – Inputs are unobservable that are supported by little or no market activity.

The following table summarizes the basis used to measure financial assets and (liabilities) at fair value on a recurring basis:


	Fair Value as of December 31, 2015
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Interest-Rate Swap Contracts	$	0	$	(31	)	$	0	$	(31	)


	Fair Value as of December 31, 2014
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Currency Forward Contracts	$	0	$	(38	)	$	0	$	(38	)

- 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

Quarterly Financial Information

12 Months Ended

Dec. 31, 2015

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

16.

Quarterly Financial Information (Amounts in thousands, except per share data):


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2015	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	27,060	$	4,687	$	195	$	.05	$	.04
Second quarter		29,305		5,515		382		.09		.09
Third quarter		34,565		6,879		887		.20		.20
Fourth quarter		32,540		6,718		1,289		.30		.29

Annual	$	123,470	$	23,799	$	2,753	$	.63	$	.62


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2014	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	28,684	$	5,225	$	869	$	.20	$	.20
Second quarter		27,656		5,106		893		.21		.20
Third quarter		28,634		5,227		879		.20		.20
Fourth quarter		28,549		5,228		782		.18		.18

Annual	$	113,523	$	20,786	$	3,423	$	.79	$	.77

Subsequent Events

12 Months Ended

Dec. 31, 2015

Subsequent Events [Abstract]

Subsequent Events

18.

Subsequent Events

Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule II-Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013

(Amounts in thousands)


	Balance at beginning of period		Charged to expense (credited)			Recoveries/ (Write-offs)			Balance at end of period
Allowance for Doubtful Accounts:
Year ended December 31, 2015	$	260	$	53		$	—		$	313
Year ended December 31, 2014		358		—			(98	)		260
Year ended December 31, 2013		438		(25	)		(55	)		358

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Accounting Principles

Accounting Principles

The Company’s Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Principles of Consolidation

Principles of Consolidation

The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

Use of Estimates

Recent Developments

Recent Developments

On February 29, 2016, D. Kevin Horner resigned as our President and Chief Executive Officer and as a member of our Board of Directors. On March 1, 2016, our Board of Directors appointed Vivek Gupta as our President and Chief Executive Officer and as a member of our Board of Directors. A copy of Mr. Gupta’s employment agreement with the Company is filed as exhibit 10.9 to this Annual Report on Form 10-K. On March 11, 2016, Denis D. Deet ceased to be Vice President of Technology and Chief Information Officer of the Company.

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable and Unbilled Receivables

Accounts Receivable and Unbilled Receivables

Unbilled receivables represent amounts recognized as revenues based on services performed and, in accordance with the terms of the client contract, will be invoiced in a subsequent period.

Allowance for Uncollectible Accounts

Allowance for Uncollectible Accounts

Equipment, Enterprise Software and Leasehold Improvements

Equipment, Enterprise Software and Leasehold Improvements

The estimated useful lives of depreciable assets are primarily as follows:


Laptop Computers		18 months
Equipment		3-5 years
Enterprise Software		3 years

Depreciation and amortization expense related to fixed assets totaled $219,000, $143,000 and, $153,000 for the years ended December 31, 2015, 2014 and 2013, respectively.

Deferred Financing Costs

Deferred Financing Costs

The Company capitalizes expenses directly related to securing its credit facilities. These deferred costs are amortized as interest expense over the term of the underlying facilities.

Goodwill and Intangible Assets

Goodwill and Intangible Assets

Business Combinations

Business Combinations

The Hudson IT financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of June 15, 2015.

Income Taxes

Income Taxes

Segment Reporting

Segment Reporting

The Company has one reportable segment in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”.

Revenue Recognition

Revenue Recognition

Stock-Based Compensation

Stock-Based Compensation

Treasury Stock

Treasury Stock

Comprehensive Income

Comprehensive Income

Derivative Instruments and Hedging Activities

Derivative Instruments and Hedging Activities

Foreign Currency Forward Contracts:

All derivatives are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments are recorded in other comprehensive income (loss) and are reclassified into the Consolidated Statement of Operations on the same line item and in the same period in which the underlying hedge transactions affects earnings. Changes in the fair value of these instruments deemed ineffective are recognized in the Consolidated Statement of Operations as foreign exchange gains (losses). Forward points (premiums/discounts) are excluded from the assessment of hedge effectiveness and are recognized in the Consolidated Statement of Operations as foreign exchange gains/ (losses).

Interest Rate Swap Contracts:

Earnings Per Share

Earnings Per Share

Discontinued Operations

Discontinued Operations

Recently Issued Accounting Standards

Recently Issued Accounting Standards

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Schedule of Sources of Funds in Business Acquisition

The cash purchase price at closing was paid with funds obtained from the following sources:


(in thousands)	Amounts
Cash balances on hand	$	2,000
Term loan facility		9,000
Revolving line of credit		5,987

Cash paid at Closing	$	16,987

Schedule of Valuation of Net Assets Acquired

The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Current Assets	$	18
Fixed Assets		6
Identifiable intangible assets:
Client relationships		7,999
Covenant not-to-compete		319
Trade name		249

Total identifiable intangible assets		8,567
Goodwill		8,427
Current liabilities		(31	)

Net Assets Acquired	$	16,987

Summary of Unaudited Pro Forma Results of Hudson IT

The following reflects the Company’s unaudited pro forma results had the results of Hudson IT been included for all periods presented:


	Years Ended December 31,
	2015		2014		2013
	(Amounts in Thousands)
Revenue	$	137,199	$	149,709	$	148,489
Net income	$	3,009	$	5,132	$	5,269
Earnings per share—diluted	$	.68	$	1.15	$	1.21

Goodwill and Other Intangible Assets, net (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Reconciliation of Goodwill

A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2015 is as follows:


	Years Ended December 31,
	2015		2014		2013
	(Amounts in thousands)
Goodwill, beginning balance	$	—	$	—	$	405
Addition in current period		8,427		—		—
Reduction in current period		—		—		(405	)

Goodwill, ending balance	$	8,427	$	—	$	—

Components of Intangible assets

Identifiable intangible assets were comprised of the following as of December 31, 2015:


	As of December 31, 2015
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
Client relationships		12	$	7,999	$	361	$	7,638
Covenant-not-to-compete		5		319		35		284
Trade name		3		249		45		204

Total Intangible Assets			$	8,567	$	441	$	8,126

Schedule of Estimated Amortization Expense

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2016 through 2020 is as follows:


	Years Ended December 31,
	2016		2017		2018		2019		2020
	(Amounts in thousands)
Amortization expense	$	813	$	813	$	769	$	731	$	696

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Condensed Statements of Operations of Discontinued Operations

The statement of operations of discontinued operations was as follows for the three years ended December 31, 2015 (in thousands):


	Years Ended December 31,
	2015		2014		2013*
Revenues	$	—	$	—	$	7,058
Costs of revenues		—		—		5,856

Gross profit		—		—		1,202
Selling, general and administrative expenses		—		—		1,040

Income before income taxes		—		—		162
Income tax expense		—		—		68

Net income	$	—	$	—	$	94

*	Results through the sale transaction date (August 12, 2013).

Sale of Healthcare Business

The gain on the August 2013 sale of the healthcare business was as follows (in thousands):


	Year Ended December 31, 2013
Pretax gain on sale transaction	$	485
Income tax expense		43

Net gain after income taxes	$	442

Cash Flows Provided by Discontinued Operations

The statements of cash flows of discontinued operations were as follows for the three-years ended December 31, 2015 (in thousands):


	Years Ended December 31,
	2015		2014			2013
OPERATING ACTIVITIES:
Net income from discontinued operations	$	—	$	—		$	536
Adjustments to reconcile net income to net cash provided by (used in) operating activities of discontinued operations:
Depreciation and amortization		—		—			16
Bad debt (credit) expense		—		—			(25	)
Stock-based compensation expense		—		—			(15	)
Deferred income taxes, net		—		24			(16	)
(Gain) on sale of discontinued operations, net of tax		—		—			(442	)
Working capital items:
Accounts receivable and unbilled receivables		—		66			1,720
Prepaid and other current assets		—		—			144
Accounts payable		—		(17	)		(134	)
Accrued payroll and related costs		—		—			(363	)
Other accrued liabilities		—		(160	)		(84	)
Deferred revenue		—		—			(5	)

Total cash provided by (used in) operating activities of discontinued operations		—		(87	)		1,332
INVESTING ACTIVITIES:
Recovery of (Increase in) non-current deposits		—		—			(6	)
Capital expenditures		—		—			(3	)
Proceeds from sale of discontinued operations		—		—			1,009

Total cash provided by investing activities of discontinued operations		—		—			1,000
FINANCING ACTIVITIES:
None		—		—			—

Total cash flow provided by (used in) discontinued operations	$	—	$	(87	)	$	2,332

Credit Facility (Tables)

12 Months Ended

Dec. 31, 2015

Text Block [Abstract]

Schedule of Annual Aggregate Outstanding Debt

As of December 31, 2015, the annual aggregate maturities of our outstanding debt during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2016	$	1,800
2017		1,800
2018		6,238
2019		1,800
2020		900

Total	$	12,538

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Schedule of Minimum Future Rental Payments

The Company rents certain office facilities and equipment under noncancelable operating leases, which provide for the following future minimum rental payments as of December 31, 2015:


	Total Amount
	(Amounts in thousands)
2016	$	894
2017		803
2018		835
2019		848
2020		502
Thereafter		187

Total	$	4,069

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2015

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

Summary of Mastech Stock Option Activity

Following is a summary of Mastech stock option activity for the three years ended December 31, 2015:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2012		331,000		$	2.79

Granted		—		$	—
Exercised		(64,000	)	$	2.05
Cancelled / forfeited		(2,000	)	$	2.08

Outstanding at December 31, 2013		265,000		$	1.01	*
Granted		—		$	—
Exercised		(10,000	)	$	1.43	*
Cancelled / forfeited		—		$	—

Outstanding at December 31, 2014		255,000		$	1.00	*
Granted		—		$	—
Exercised		(19,000	)	$	0.81	*
Cancelled / forfeited		—		$	—

Outstanding at December 31, 2015		236,000		$	1.01	*

*	Reflects equitable adjustments to the exercise price as referenced above.

Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2015:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		213,000		5.8	$	.81
$2.01 to $4.00		17,000		4.0	$	2.36
$4.01 to $6.00		6,000		1.7	$	4.63

		236,000		5.6	$	1.01


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		213,000		5.8	$	.81
$2.01 to $4.00		17,000		4.0	$	2.36
$4.01 to $6.00		6,000		1.7	$	4.63

		236,000		5.6	$	1.01

Summary of Mastech's Restricted Stock Unit Activity

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2015:


	Years Ended December 31,
	2015			2014			2013
Beginning outstanding balance		72,741			39,863			9,375
Awarded		18,000			45,000			31,250
Awarded as equitable adjustments		—			—			3,544
Released		(23,371	)		(12,122	)		(4,306	)
Forfeited		—			—			—

Ending outstanding balance		67,370			72,741			39,863

Summary of Mastech Performance Share Unit Activity

Following is a summary of Mastech performance share activity for the three years ended December 31, 2015:


	Years Ended December 31,
	2015			2014			2013
Beginning outstanding balance		103,273			206,554			131,250
Awarded		—			—			68,750
Awarded as equitable adjustments		—			—			49,616
Vested		(26,854	)		(103,281	)		—
Forfeited		—			—			(43,062	)

Ending outstanding balance		76,419			103,273			206,554

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes from Continuing Operations


	Years Ended December 31,
	2015		2014		2013
	(Amounts in thousands)
Income before income taxes:
Domestic	$	4,425	$	5,508	$	5,225
Foreign		—		—		—

Income before income taxes	$	4,425	$	5,508	$	5,225

Provision for Income Taxes


	Years Ended December 31,
	2015		2014		2013
	(Amounts in thousands)
Current provision:
Federal	$	1,518	$	1,835	$	1,915
State		143		191		172

Total current provision		1,661		2,026		2,087

Deferred provision (benefit):
Federal		10		51		(115	)
State		1		8		(16	)

Total deferred provision (benefit)		11		59		(131	)

Total provision for income taxes	$	1,672	$	2,085	$	1,956

Reconciliation of Income Taxes


	Years Ended December 31,
(Amounts in thousands)	2015				2014				2013
Income taxes computed at the federal statutory rate	$	1,505	34.0	%	$	1,873	34.0	%	$	1,777	34.0	%
State income taxes, net of federal tax benefit		144	3.3			199	3.6			156	3.0
Other		23	0.5			13	0.3			23	0.4

	$	1,672	37.8	%	$	2,085	37.9	%	$	1,956	37.4	%

Components of Deferred Tax Assets and Liabilities

The components of the deferred tax assets and liabilities were as follows:


	At December 31,
	2015		2014
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts and employee advances	$	121	$	102
Accrued vacation, bonuses and severance		289		228
Stock-based compensation expense		150		191

Total deferred tax assets		560		521

Deferred tax liabilities:
Prepaid expenses		193		210
Depreciation, intangibles and other		58		3

Total deferred tax liabilities		251		213

Net deferred tax asset		309		308
Less: current deferred tax asset		217		120

Total long-term deferred tax asset	$	92	$	188

Unrecognized Tax Benefits Related to Uncertain Tax Positions


	Years Ended December 31,
(Amounts in thousands)	2015			2014			2013
Unrecognized tax benefits, beginning balance	$	138		$	111		$	78
Additions related to current period		35			40			33
Additions related to prior periods		—			—			—
Reductions related to prior periods		(38	)		(13	)		—

Unrecognized tax benefits, ending balance	$	135		$	138		$	111

Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income for the year ended December 31, 2015 (in thousands):


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives	Location of Gain / (Loss) reclassified from Accumulated OCI to Income	Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	Location of Gain / (Loss) reclassified in Income on Derivatives	Amount of Gain / (Loss) recognized in Income on Derivatives
	(Effective Portion)	(Effective Portion)	(Effective Portion)	(Ineffective Portion/Amounts excluded from effectiveness testing)
Currency
Forward
Contracts	$41	SG&A Expense	$(77)	Other Income/ (Expense)	$68
Interest-Rate
Swap
Contracts	$(31)	Interest Expense	$(35)	Interest Expense	$—

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income for the year ended December 31, 2014 (in thousands):


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives	Location of Gain / (Loss) reclassified from Accumulated OCI to Income	Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	Location of Gain / (Loss) reclassified in Income on Derivatives	Amount of Gain / (Loss) recognized in Income on Derivatives
	(Effective Portion)	(Effective Portion)	(Effective Portion)	(Ineffective Portion/Amounts excluded from effectiveness testing)
Currency
Forward
Contracts	$(67)	SG&A Expense	$51	Other Income/ (Expense)	$77

Information on Location and Amounts of Derivative Fair Values in Condensed Consolidated Balance Sheets

Information on the location and amounts of derivative fair values in the Consolidated Balance Sheets (in thousands):

December 31, 2015

December 31, 2014

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Currency Forward Contracts

None

Other Current Liabilities

Interest-Rate Swap Contracts

Other Current Liabilities

None

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Basic and Diluted EPS Weighted-Average Shares Outstanding


	Years Ended December 31,
(Amounts in thousands):	2015		2014		2013
Weighted-average shares outstanding:
Basic		4,338		4,320		4,193
Stock options and restricted share units		103		139		149

Diluted		4,441		4,459		4,342

Computation of Basic EPS

The following table sets forth the computation of basic EPS utilizing net income from continuing operations and the Company’s weighted-average common stock outstanding:


	Years Ended December 31,
(Amounts in thousands, except per share data):	2015		2014		2013
Net income	$	2,753	$	3,423	$	3,269
Basic weighted-average shares outstanding		4,338		4,320		4,193

Basic EPS	$	.63	$	.79	$	.78

Computation of Diluted EPS


	Years Ended December 31,
(Amounts in thousands, except per share data):	2015		2014		2013
Net income	$	2,753	$	3,423	$	3,269
Diluted weighted-average shares outstanding		4,441		4,459		4,342

Diluted EPS	$	.62	$	.77	$	.75

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Summary of Financial Assets at Fair Value Measured on Recurring Basis

The following table summarizes the basis used to measure financial assets and (liabilities) at fair value on a recurring basis:


	Fair Value as of December 31, 2015
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Interest-Rate Swap Contracts	$	0	$	(31	)	$	0	$	(31	)


	Fair Value as of December 31, 2014
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Currency Forward Contracts	$	0	$	(38	)	$	0	$	(38	)

Quarterly Financial Information (Tables)

12 Months Ended

Dec. 31, 2015

Quarterly Financial Information Disclosure [Abstract]

Summary of Quarterly Financial Information


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2015	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	27,060	$	4,687	$	195	$	.05	$	.04
Second quarter		29,305		5,515		382		.09		.09
Third quarter		34,565		6,879		887		.20		.20
Fourth quarter		32,540		6,718		1,289		.30		.29

Annual	$	123,470	$	23,799	$	2,753	$	.63	$	.62


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2014	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	28,684	$	5,225	$	869	$	.20	$	.20
Second quarter		27,656		5,106		893		.21		.20
Third quarter		28,634		5,227		879		.20		.20
Fourth quarter		28,549		5,228		782		.18		.18

Annual	$	113,523	$	20,786	$	3,423	$	.79	$	.77

Summary of Significant Accounting Policies - Additional Information (Detail)		12 Months Ended			24 Months Ended
	Jun. 15, 2015 USD ($)	Dec. 31, 2015 USD ($) Segment shares	Dec. 31, 2014 USD ($) shares	Dec. 31, 2013 USD ($)	Dec. 31, 2014 USD ($) shares	Oct. 01, 2008 shares
Significant Accounting Policies [Line Items]
Allowance for uncollectible accounts		$ 313,000	$ 260,000		$ 260,000
Bad debt (credit) expense		53,000			0
Depreciation and amortization expense related to fixed assets		660,000	143,000	$ 153,000
Valuation allowance provided		0
Uncertain tax positions		$ 135,000	$ 138,000		$ 138,000
Number of reportable segment \| Segment		1
Stock Incentive Plan, shares available for issuance \| shares		160,000				1,200,000
Vesting period		4 years
Treasury stock, shares \| shares		816,638	794,289		794,289
Repurchases of treasury stock		$ 4,121,000	$ 3,915,000		$ 3,915,000
Expiration period of stock repurchase program		Dec. 22, 2016
Hudson IT [Member]
Significant Accounting Policies [Line Items]
Purchase price	$ 17,000,000
Term Loan Facility [Member]
Significant Accounting Policies [Line Items]
Term loan facility	9,000,000
Term Loan Facility [Member] \| Interest Rate Risk Management [Member]
Significant Accounting Policies [Line Items]
Term loan facility	9,000,000
Revolving Line of Credit [Member]
Significant Accounting Policies [Line Items]
Reduction in revolving credit facility	$ (3,000,000)
Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets		3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets		12 years

Summary of Significant Accounting Policies - Estimated Useful Lives of Depreciable Assets (Detail)	12 Months Ended
	Dec. 31, 2015
Laptop Computers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	18 months
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years
Enterprise Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years

Business Combinations - Additional Information (Detail) - USD ($)		3 Months Ended								12 Months Ended
	Jun. 15, 2015	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Cash purchase price of acquisition										$ 16,987,000
Revenues		$ 32,540,000	$ 34,565,000	$ 29,305,000	$ 27,060,000	$ 28,549,000	$ 28,634,000	$ 27,656,000	$ 28,684,000	123,470,000	$ 113,523,000	$ 106,901,000
Net income										2,753,000	$ 3,423,000	$ 3,805,000
Hudson IT [Member]
Business Acquisition [Line Items]
Cash purchase price of acquisition	$ 16,987,000
Liabilities assumed in acquisition	$ 13,000
Direct transaction costs related to acquisition										624,000
Revenues										15,900,000
Net income										$ 800,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Business Combinations - Summary of Source of Funds (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jun. 15, 2015	Dec. 31, 2015
Business Acquisition [Line Items]
Cash paid at Closing		$ 16,987
Term Loan Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		8,100
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		$ 4,400
Hudson IT [Member]
Business Acquisition [Line Items]
Cash balances on hand	$ 2,000
Cash paid at Closing	16,987
Hudson IT [Member] \| Term Loan Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	9,000
Hudson IT [Member] \| Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	$ 5,987

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Business Combinations - Schedule of Valuation of Net Assets Acquired (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Jun. 15, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Identifiable intangible assets:
Goodwill	$ 8,427		$ 0	$ 0	$ 405
Hudson IT [Member]
Business Acquisition [Line Items]
Current Assets		$ 18
Fixed Assets		6
Identifiable intangible assets:
Identifiable intangible assets		8,567
Goodwill		8,427
Current liabilities		(31)
Net Assets Acquired		16,987
Hudson IT [Member] \| Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets		249
Hudson IT [Member] \| Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets		319
Hudson IT [Member] \| Client Relationships [Member]
Identifiable intangible assets:
Identifiable intangible assets		$ 7,999

Business Combinations - Summary of Unaudited Pro Forma Results of Hudson IT (Detail) - Hudson IT [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Revenue	$ 137,199	$ 149,709	$ 148,489
Net income	$ 3,009	$ 5,132	$ 5,269
Earnings per share - diluted	$ 0.68	$ 1.15	$ 1.21

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended	24 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Jun. 15, 2015	Dec. 31, 2013	Dec. 31, 2012
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 8,427,000	$ 0		$ 0	$ 405,000
Amortization expense	$ 441,000	$ 0
Minimum [Member]
Goodwill and Intangible Assets [Line Items]
Estimated useful life, intangible assets	3 years
Maximum [Member]
Goodwill and Intangible Assets [Line Items]
Estimated useful life, intangible assets	12 years
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill			$ 8,427,000

Goodwill and Other Intangible Assets - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill And Intangible Assets Net [Abstract]
Goodwill, beginning balance	$ 0	$ 0	$ 405
Addition in current period	8,427	0	0
Reduction in current period	0	0	(405)
Goodwill, ending balance	$ 8,427	$ 0	$ 0

Goodwill and Other Intangible Assets - Components of Goodwill and Other Intangible Assets (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)
Goodwill and Intangible Assets [Line Items]
Total Intangible Assets, Gross Carrying Value	$ 8,567
Intangible Assets, Accumulated Amortization	441
Total Intangible Assets, Net Carrying Value	$ 8,126
Client Relationships [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	12 years
Intangible Assets, Gross Carrying Value	$ 7,999
Intangible Assets, Accumulated Amortization	361
Intangible Assets, Net Carrying Value	$ 7,638
Covenant Not-to-Compete [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	5 years
Intangible Assets, Gross Carrying Value	$ 319
Intangible Assets, Accumulated Amortization	35
Intangible Assets, Net Carrying Value	$ 284
Trade Name [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	3 years
Intangible Assets, Gross Carrying Value	$ 249
Intangible Assets, Accumulated Amortization	45
Intangible Assets, Net Carrying Value	$ 204

Goodwill and Other Intangible Assets - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2015 USD ($)
Intangible Liability Disclosure [Abstract]
Estimated aggregate amortization expense reminder of 2016	$ 813
Estimated aggregate amortization expense for year ending 2017	813
Estimated aggregate amortization expense for year ending 2018	769
Estimated aggregate amortization expense for year ending 2019	731
Estimated aggregate amortization expense for year ending 2020	$ 696

Discontinued Operations - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Aggregate purchase price	$ 1,150,000
Cash consideration received	1,000,000
Portion excluded from sale of net assets	$ 1,500,000
Utilization of tax benefit		$ 1,672,000	$ 2,085,000	$ 1,956,000
Capital Loss Carryforward [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Utilization of tax benefit				$ 147,000

Discontinued Operations - Condensed Statements of Operations of Discontinued Operations (Detail) - Healthcare Staffing [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues	$ 7,058
Costs of revenues	5,856
Gross profit	1,202
Selling, general and administrative expenses	1,040
Income before income taxes	162
Income tax expense	68
Net income	$ 94

- Definition

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.12)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.14)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=51716988&loc=d3e1012-107759

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3B
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721525-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721523-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51716988&loc=d3e957-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 13
-Article 7

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Article 5

+ Details

Discontinued Operations - Gain on Sale of Healthcare Business (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income tax expense	$ 0	$ 0	$ 43
Net gain after income taxes			442
Healthcare Staffing [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pretax gain on sale transaction			485
Income tax expense			43
Net gain after income taxes			$ 442

Discontinued Operations - Cash Flows Provided by (Used in) Discontinued Operations (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended			24 Months Ended
	Aug. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014
OPERATING ACTIVITIES:
Net income from discontinued operations				$ 536
Adjustments to reconcile net income to net cash provided by (used in) operating activities of discontinued operations:
Depreciation and amortization		$ 660	$ 143	153
Bad debt (credit) expense		(53)			$ 0
Stock-based compensation expense		(262)	(330)	(532)
Deferred income taxes, net		(1)	59	(131)
Working capital items:
Accounts receivable and unbilled receivables		(4,017)	(281)	(2,915)
Prepaid and other current assets		348	(144)	(197)
Accounts payable		699	(495)	176
Accrued payroll and related costs		953	(190)	1,141
Other accrued liabilities		1,094	348	(43)
Deferred revenue		191	72	(121)
Total cash provided by (used in) operating activities of discontinued operations			(87)	1,332
INVESTING ACTIVITIES:
Capital expenditures		$ (168)	(679)	(100)
Proceeds from sale of discontinued operations	$ 1,000
Total cash provided by investing activities of discontinued operations				1,000
Healthcare Staffing [Member]
OPERATING ACTIVITIES:
Net income from discontinued operations				536
Adjustments to reconcile net income to net cash provided by (used in) operating activities of discontinued operations:
Depreciation and amortization				16
Bad debt (credit) expense				(25)
Stock-based compensation expense				(15)
Deferred income taxes, net			24	(16)
(Gain) on sale of discontinued operations, net of tax				(442)
Working capital items:
Accounts receivable and unbilled receivables			66	1,720
Prepaid and other current assets				144
Accounts payable			(17)	(134)
Accrued payroll and related costs				(363)
Other accrued liabilities			(160)	(84)
Deferred revenue				(5)
Total cash provided by (used in) operating activities of discontinued operations			(87)	1,332
INVESTING ACTIVITIES:
Recovery of (Increase in) non-current deposits				(6)
Capital expenditures				(3)
Proceeds from sale of discontinued operations				1,009
Total cash provided by investing activities of discontinued operations				1,000
FINANCING ACTIVITIES:
Total cash flow provided by (used in) discontinued operations			$ (87)	$ 2,332

Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 848	$ 2,568	$ 424	$ 659
Restrictions on the Company's cash balances	$ 0	$ 0

Credit Facility - Additional information (Detail)	Jun. 15, 2015 USD ($) Installments	Dec. 31, 2015 USD ($)	Jun. 14, 2015 USD ($)
Line of Credit Facility [Line Items]
Percentage of eligible accounts receivable	85.00%
Percentage of eligible unbilled accounts	60.00%
Number of monthly installments of term loan \| Installments	60
Term loan, periodic payment	$ 150,000
Commitment fee	0.20%
Current borrowing capacity under line of credit facility		$ 11,000,000
Current portion of long-term debt		1,800,000
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount		4,400,000
Current portion of long-term debt		4,400,000
Revolving Line of Credit [Member] \| Hudson IT [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount	$ 5,987,000
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount		$ 8,100,000
Term Loan Facility [Member] \| Hudson IT [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount	$ 9,000,000
Federal Funds Rate [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.50%
PNC Bank, N.A. [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity			$ 20,000,000
Transaction cost	$ 75,000
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 17,000,000
Credit facility expiration date	Jun. 15, 2018
PNC Bank, N.A. [Member] \| Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 9,000,000
Credit facility expiration date	Jun. 15, 2020
Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate	0.75%
Term loan percentage margin over base rate	2.00%
Revolving credit facility percentage margin adjusted LIBOR rate	1.75%
Term loan percentage margin adjusted LIBOR rate	3.00%
Maximum [Member] \| Revolving Line of Credit [Member] \| Hudson IT [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount	$ 6,000,000
Minimum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate	0.25%
Term loan percentage margin over base rate	1.50%
Revolving credit facility percentage margin adjusted LIBOR rate	1.25%
Term loan percentage margin adjusted LIBOR rate	2.50%

Credit Facility - Schedule of Annual Aggregate Outstanding Debt (Detail) $ in Thousands	Dec. 31, 2015 USD ($)
Maturities of Long-term Debt and Capital Lease Obligations [Abstract]
2016	$ 1,800
2017	1,800
2018	6,238
2019	1,800
2020	900
Total	$ 12,538

Commitments and Contingencies - Schedule of Minimum Future Rental Payments (Detail) $ in Thousands	Dec. 31, 2015 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2016	$ 894
2017	803
2018	835
2019	848
2020	502
Thereafter	187
Total	$ 4,069

Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended	36 Months Ended
	Dec. 31, 2015	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Matching contributions		$ 0
Hudson Employee Retirement Savings Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of company's matching contribution	50.00%
Percentage of employees eligible earnings for company's matching contribution	6.00%
Total contributions to the retirement plan	$ 48,000

Stock-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Oct. 01, 2008
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel				1,200,000
Shares available for future grants	160,000			1,200,000
Vesting period	4 years
Expiration period	10 years
Price per share	$ 7.31
Aggregate intrinsic value of stock options	$ 1,500,000
Intrinsic value of vested and expected to vest stock options	1,500,000
Intrinsic value of options exercised	183,000	$ 131,000	$ 754,000
Measurement date fair value of stock options vested	69,000	69,000	112,000
Stock-based compensation expense	262,000	330,000	532,000
Tax benefits	99,000	$ 125,000	$ 193,000
Expenses related to non-vested stock options	$ 0
Restricted Stock Units Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of restricted stock awarded	$ 9.35
Aggregate intrinsic value of restricted stock units outstanding	$ 492,000
Intrinsic value of restricted shares released	$ 194,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding	113,000
Weighted-average remaining requisite service period	2 years 6 months
Unrecognized compensation expense	$ 668,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding	207,000
Measurement date fair value of stock options vested	$ 262,000
Aggregate intrinsic value of performance shares outstanding	559,000
Unrecognized compensation expense	$ 0
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of outstanding and/or exercised stock options	720,000

Stock-Based Compensation - Summary of Mastech Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance	255,000	265,000	331,000
Number of Options, Granted	0	0	0
Number of Options, Exercised	(19,000)	(10,000)	(64,000)
Number of Options, Cancelled / forfeited			(2,000)
Number of Options Outstanding, Ending Balance	236,000	255,000	265,000
Weighted Average Exercise Price, Beginning Balance	$ 1.00	$ 1.01	$ 2.79
Weighted Average Exercise Price, Granted	0	0	0
Weighted Average Exercise Price, Exercised	0.81	1.43	2.05
Weighted Average Exercise Price, Cancelled / forfeited			2.08
Weighted Average Exercise Price, Ending Balance	$ 1.01	$ 1.00	$ 1.01

Stock-Based Compensation - Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	236,000	255,000	265,000	331,000
Weighted Average Remaining Contractual Life (in years)	5 years 7 months 6 days
Weighted Average Exercise Price	$ 1.01	$ 1.00	$ 1.01	$ 2.79
Options Exercisable	236,000
Weighted average remaining contractual life, options exercisable	5 years 7 months 6 days
Weighted average exercise price, options exercisable	$ 1.01
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	213,000
Lower range of exercise price	$ 0.01
Upper range of exercise price	$ 2.00
Weighted Average Remaining Contractual Life (in years)	5 years 9 months 18 days
Weighted Average Exercise Price	$ 0.81
Options Exercisable	213,000
Range of exercise prices, minimum, options exercisable	$ 0.01
Range of exercise price, maximum, options exercisable	$ 2.00
Weighted average remaining contractual life, options exercisable	5 years 9 months 18 days
Weighted average exercise price, options exercisable	$ 0.81
Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	17,000
Lower range of exercise price	$ 2.01
Upper range of exercise price	$ 4.00
Weighted Average Remaining Contractual Life (in years)	4 years
Weighted Average Exercise Price	$ 2.36
Options Exercisable	17,000
Range of exercise prices, minimum, options exercisable	$ 2.01
Range of exercise price, maximum, options exercisable	$ 4.00
Weighted average remaining contractual life, options exercisable	4 years
Weighted average exercise price, options exercisable	$ 2.36
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	6,000
Lower range of exercise price	$ 4.01
Upper range of exercise price	$ 6.00
Weighted Average Remaining Contractual Life (in years)	1 year 8 months 12 days
Weighted Average Exercise Price	$ 4.63
Options Exercisable	6,000
Range of exercise prices, minimum, options exercisable	$ 4.01
Range of exercise price, maximum, options exercisable	$ 6.00
Weighted average remaining contractual life, options exercisable	1 year 8 months 12 days
Weighted average exercise price, options exercisable	$ 4.63

Stock-Based Compensation - Summary of Mastech's Restricted Stock Unit Activity (Detail) - Restricted Stock Units Activity [Member] - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	72,741	39,863	9,375
Awarded	18,000	45,000	31,250
Awarded as equitable adjustments			3,544
Released	(23,371)	(12,122)	(4,306)
Forfeited	0	0	0
Ending outstanding balance	67,370	72,741	39,863

Stock-Based Compensation - Summary of Mastech Performance Share Unit Activity (Detail) - Performance Shares [Member] - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	103,273	206,554	131,250
Awarded			68,750
Awarded as equitable adjustments			49,616
Vested	(26,854)	(103,281)
Forfeited			(43,062)
Ending outstanding balance	76,419	103,273	206,554

Income Taxes - Components of Income Before Income Taxes from Continuing Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income before income taxes:
Domestic	$ 4,425	$ 5,508	$ 5,225
Foreign	0	0	0
Income from continuing operations before income taxes	$ 4,425	$ 5,508	$ 5,225

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current provision:
Federal	$ 1,518	$ 1,835	$ 1,915
State	143	191	172
Total current provision	1,661	2,026	2,087
Deferred provision (benefit):
Federal	10	51	(115)
State	1	8	(16)
Total deferred provision (benefit)	11	59	(131)
Total provision for income taxes	$ 1,672	$ 2,085	$ 1,956

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 1,505	$ 1,873	$ 1,777
State income taxes, net of federal tax benefit, Value	144	199	156
Other - net, Value	23	13	23
Total provision for income taxes	$ 1,672	$ 2,085	$ 1,956
Income taxes computed at the federal statutory rate, Rate	34.00%	34.00%	34.00%
State income taxes, net of federal tax benefit, Rate	3.30%	3.60%	3.00%
Other - net, Rate	0.50%	0.30%	0.40%
Effective for income tax rate, Total	37.80%	37.90%	37.40%

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Allowance for doubtful accounts and employee advances	$ 121	$ 102
Accrued vacation, bonuses and severance	289	228
Stock-based compensation expense	150	191
Total deferred tax assets	560	521
Deferred tax liabilities:
Prepaid expenses	193	210
Depreciation, intangibles and other	58	3
Total deferred tax liabilities	251	213
Net deferred tax asset	309	308
Net deferred tax asset	309	308
Less: current deferred tax asset	217	120
Total long-term deferred tax asset	$ 92	$ 188

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance	$ 138	$ 111	$ 78
Additions related to current period	35	40	33
Additions related to prior periods	0	0	0
Reductions related to prior periods	(38)	(13)
Unrecognized tax benefits, ending balance	$ 135	$ 138	$ 111

Derivative Instruments and Hedging Activities - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015 USD ($) Installment	Jun. 15, 2015 USD ($)	Dec. 31, 2014 USD ($)
Derivative [Line Items]
Outstanding currency hedge positions	$ 0
Term Loan Facility [Member]
Derivative [Line Items]
Term loan facility		$ 9,000,000
Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	31,000		$ 0
Designated as Hedging Instrument [Member] \| Currency Hedge and Interest Rate Swap [Member]
Derivative [Line Items]
Estimated amount of pretax gains from other comprehensive income (loss)	(100,000)
Interest Rate Risk Management [Member] \| Term Loan Facility [Member]
Derivative [Line Items]
Term loan facility		$ 9,000,000
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Notional amount	$ 5,000,000
Number of equal monthly installments \| Installment	60
Fixed rate of interest in swap contracts	1.515%
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	$ 31,000

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) - Cash Flow Hedging Relationships [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Currency Forward Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ 41	$ (67)
Currency Forward Contracts [Member] \| Selling, General and Administrative Expenses [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)	(77)	51
Currency Forward Contracts [Member] \| Other Income/(Expense) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives	68	$ 77
Interest Rate Swap Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	(31)
Interest Rate Swap Contracts [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)	$ (35)

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets (Detail) - Other Current Liabilities [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Currency Forward Contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value	$ 0	$ 38
Interest Rate Swap Contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value	$ 31	$ 0

Shareholders' Equity - Additional Information (Detail) - $ / shares		12 Months Ended
	Oct. 22, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Equity [Abstract]
Shares purchased during period		12,654	32,149	2,743
Share repurchase program extension period	2 years
Common stock repurchased average price		$ 9.49	$ 11.75	$ 5.59
Number of shares authorized and available for repurchase		472,238
Additional shares purchased to satisfy employee tax obligation		8,921	29,182
Average share price for additional shares purchased		$ 9.62	$ 13.63

Revenue Concentration - Additional Information (Detail) - Clients	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue, Major Customer [Line Items]
Number of clients	0
Top Ten Clients [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	51.00%	59.00%	57.00%
Accenture [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage		11.70%	11.40%
Accenture [Member] \| Accounts Receivable [Member] \| Credit Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage		13.40%

Earnings per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	0	0	0

Earnings per Share - Basic and Diluted EPS Weighted-Average Shares Outstanding (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Weighted-average shares outstanding:
Basic	4,338	4,320	4,193
Stock options and restricted share units	103	139	149
Diluted	4,441	4,459	4,342

Earnings per Share - Computation of Basic EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Net income from continuing operations	$ 1,289	$ 887	$ 382	$ 195	$ 782	$ 879	$ 893	$ 869	$ 2,753	$ 3,423	$ 3,269
Basic weighted-average shares outstanding									4,338	4,320	4,193
Basic EPS from continuing operations	$ 0.30	$ 0.20	$ 0.09	$ 0.05	$ 0.18	$ 0.20	$ 0.21	$ 0.20	$ 0.63	$ 0.79	$ 0.78

Earnings per Share - Computation of Diluted EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Net income from continuing operations	$ 1,289	$ 887	$ 382	$ 195	$ 782	$ 879	$ 893	$ 869	$ 2,753	$ 3,423	$ 3,269
Diluted weighted-average shares outstanding									4,441	4,459	4,342
Diluted EPS from continuing operations	$ 0.29	$ 0.20	$ 0.09	$ 0.04	$ 0.18	$ 0.20	$ 0.20	$ 0.20	$ 0.62	$ 0.77	$ 0.75

Fair Value Measurements - Summary of Financial Assets at Fair Value Measured on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Currency Forward Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)		$ (38)
Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	$ (31)
Level 1 [Member] \| Currency Forward Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)		0
Level 1 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	0
Level 2 [Member] \| Currency Forward Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)		(38)
Level 2 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	(31)
Level 3 [Member] \| Currency Forward Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)		$ 0
Level 3 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	$ 0

Quarterly Financial Information from Continuing Operations - Summary of Quarterly Financial Information from Continuing Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 32,540	$ 34,565	$ 29,305	$ 27,060	$ 28,549	$ 28,634	$ 27,656	$ 28,684	$ 123,470	$ 113,523	$ 106,901
Gross profit	6,718	6,879	5,515	4,687	5,228	5,227	5,106	5,225	23,799	20,786	20,117
Net income from continuing operations	$ 1,289	$ 887	$ 382	$ 195	$ 782	$ 879	$ 893	$ 869	$ 2,753	$ 3,423	$ 3,269
Earnings Per Share, Basic from Continuing Operations	$ 0.30	$ 0.20	$ 0.09	$ 0.05	$ 0.18	$ 0.20	$ 0.21	$ 0.20	$ 0.63	$ 0.79	$ 0.78
Earnings Per Share, Diluted from Continuing Operations	$ 0.29	$ 0.20	$ 0.09	$ 0.04	$ 0.18	$ 0.20	$ 0.20	$ 0.20	$ 0.62	$ 0.77	$ 0.75

Severance Charges - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Severance Charges [Abstract]
Severance cost	$ 305,000	$ 0	$ 0

Schedule II - Valuation and Qualifying Accounts (Detail) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Valuation and Qualifying Accounts Disclosure [Line Items]
Valuation Allowances and Reserves, Balance, Beginning Balance	$ 260	$ 358	$ 438
Charged to expense (credited)	53		(25)
Recoveries/ (Write-offs)		(98)	(55)
Valuation Allowances and Reserves, Balance, Ending Balance	$ 313	$ 260	$ 358