Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2016	Mar. 15, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Trading Symbol	MHH
Entity Registrant Name	Mastech Digital, 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		4,498,579
Entity Public Float			$ 11,529,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 829	$ 848
Accounts receivable, net of allowance for uncollectible accounts of $388 in 2016 and $313 in 2015	17,916	16,394
Unbilled receivables	3,186	2,796
Prepaid and other current assets	701	587
Prepaid income taxes	52
Deferred income taxes	280	217
Total current assets	22,964	20,842
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,198	1,142
Enterprise software	645	645
Leasehold improvements	354	342
Total equipment, enterprise software, and leasehold improvements	2,197	2,129
Less - accumulated depreciation and amortization	(1,639)	(1,473)
Net equipment, enterprise software, and leasehold improvements	558	656
Deferred income taxes		92
Deferred financing costs, net	59	97
Non-current deposits	170	237
Goodwill	8,427	8,427
Intangible assets, net	7,313	8,126
Total assets	39,491	38,477
Current liabilities:
Current portion of long-term debt	1,800	1,800
Accounts payable	1,963	2,213
Accrued payroll and related costs	7,645	5,965
Accrued income taxes		1,014
Other accrued liabilities	653	603
Deferred revenue	196	341
Total current liabilities	12,257	11,936
Long-term liabilities:
Long-term debt, less current portion	8,136	10,738
Deferred income taxes	26
Total liabilities	20,419	22,674
Commitments and contingent liabilities (Note 6)
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 5,317,148 shares issued as of December 31, 2016 and 5,169,143 shares issued as of December 31, 2015	53	52
Additional paid-in-capital	13,863	13,114
Retained earnings	9,297	6,777
Accumulated other comprehensive loss	(7)	(19)
Treasury stock, at cost; 818,569 shares as of December 31, 2016 and 816,638 as of December 31, 2015	(4,134)	(4,121)
Total shareholders' equity	19,072	15,803
Total liabilities and shareholders' equity	$ 39,491	$ 38,477

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 388	$ 313
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	5,317,148	5,169,143
Treasury stock, shares	818,569	816,638

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenues	$ 132,008	$ 123,470	$ 113,523
Cost of revenues	105,711	99,671	92,737
Gross profit	26,297	23,799	20,786
Selling, general and administrative expenses	21,790	19,117	15,246
Income from operations	4,507	4,682	5,540
Interest (expense)	(462)	(293)	(84)
Other income (expense), net	(25)	36	52
Income before income taxes	4,020	4,425	5,508
Income tax expense	1,500	1,672	2,085
Net income	$ 2,520	$ 2,753	$ 3,423
Earnings Per Share:
Basic	$ 0.57	$ 0.63	$ 0.79
Diluted	$ 0.56	$ 0.62	$ 0.77
Weighted average common shares outstanding:
Basic	4,393	4,338	4,320
Diluted	4,482	4,441	4,459

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income	$ 2,520	$ 2,753	$ 3,423
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)	19	10	(67)
Income tax expense (benefit)	7	4	(26)
Total other comprehensive income (loss), net of taxes	12	6	(41)
Total comprehensive income	2,532	2,759	3,382
Currency Forward Contracts [Member]
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)		41	$ (67)
Interest Rate Swap Contracts [Member]
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)	$ 19	$ (31)

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, 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)
Net income	2,520			2,520
Unrealized gain (loss) on cash flow hedges, net of tax	12					12
Increase in excess tax benefits related to stock-based compensation	241		241
Stock-based compensation expense	408		408
Stock options exercised	101	1	100
Purchase of treasury stock	(13)				(13)
Ending Balances at Dec. 31, 2016	$ 19,072	$ 53	$ 13,863	$ 9,297	$ (4,134)	$ (7)

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
OPERATING ACTIVITIES:
Net income	$ 2,520	$ 2,753	$ 3,423
Adjustments to reconcile net income to net cash provided by (used in) operating activities of continuing operations:
Depreciation and amortization	1,016	660	143
Bad debt expense	75	53	0
Interest amortization of deferred financing costs	38	29	28
Stock-based compensation expense	408	262	330
Deferred income taxes, net	55	(1)	59
Loss on derivative contracts		3	38
Loss on fixed asset retirements			9
Working capital items:
Accounts receivable and unbilled receivables	(1,987)	(4,017)	(281)
Prepaid and other current assets	(173)	348	(144)
Accounts payable	(250)	699	(495)
Accrued payroll and related costs	1,680	953	(190)
Other accrued liabilities	(945)	1,094	348
Deferred revenue	(145)	191	72
Net cash flows provided by operating activities of continuing operations	2,292	3,027	3,340
Net cash flows (used in) operating activities of discontinued operations			(87)
Net cash flows provided by operating activities	2,292	3,027	3,253
INVESTING ACTIVITIES:
Acquisition of Hudson IT		(16,987)
Recovery of (payments for) non-current deposits	67	31	(54)
Capital expenditures	(105)	(168)	(679)
Net cash flows (used in) investing activities of continuing operations	(38)	(17,124)	(733)
Net cash flows of investing activities of discontinued operations	0	0	0
Net cash flows of (used in) investing activities	(38)	(17,124)	(733)
FINANCING ACTIVITIES:
Borrowing (repayments) on revolving credit facility, net	(802)	4,438	(12)
Borrowing under term loan facility		9,000
(Repayments) on term loan facility	(1,800)	(900)
Payment of deferred financing costs		(75)	(60)
Purchase of treasury stock	(13)	(206)	(784)
Proceeds from the exercise of stock options	101	17	13
Increase in excess tax benefits related to stock options / restricted shares, net	241	103	467
Net cash flows provided by (used in) financing activities of continuing operations	(2,273)	12,377	(376)
Net cash flows of financing activities of discontinued operations	0	0	0
Net cash flows provided by (used in) financing activities	(2,273)	12,377	(376)
Net change in cash and cash equivalents	(19)	(1,720)	2,144
Cash and cash equivalents, beginning of period	848	2,568	424
Cash and cash equivalents, end of period	829	848	2,568
SUPPLEMENTAL DISCLOSURE:
Cash payments for interest expense	430	243	116
Cash payments for income taxes	$ 2,304	$ 309	$ 1,629

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1.	Summary of Significant Accounting Policies:

Basis of Presentation

Mastech Digital, Inc. (referred to in this report as “Mastech”, the “Company”, “us”, “our” or “we”) is a domestic provider of information technology (“IT”) staffing and digital transformation services to mostly large and medium-sized organizations. The Company’s IT staffing services span across digital and mainstream technologies, while its digital transformation services include Salesforce.com, SAP HANA and Digital Learning service offerings. Headquartered in the Pittsburgh, Pennsylvania area, we have approximately 900 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.

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 $388,000 and $313,000 at December 31, 2016 and 2015, respectively. There was $75,000, $53,000 and $0 of bad debt expense charges for the years ended December 31, 2016, 2015 and 2014, respectively, which amounts are reflected in the Consolidated Statements of Operations.

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		3-5 years

Depreciation and amortization expense related to fixed assets totaled $203,000, $219,000 and, $143,000for the years ended December 31, 2016, 2015 and 2014, 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 three years to twelve 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 and intangible 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 2016, we performed a quantitative impairment test. The results of this testing indicated no impairment associated with the carrying amount of goodwill and intangible assets.

Business Combinations

The Company accounts for acquisitions in accordance with guidance found in ASC 805, 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, 2016 and 2015, the Company provided $128,000 and $135,000 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 less than 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 is not fully recognized until such employment conditions are satisfied.

Stock-Based Compensation

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 maintained a stock repurchase program which expired on December 22, 2016. Under this program, the Company could make treasury stock purchases in the open market or through privately negotiated transactions, subject to market conditions and normal trading restrictions. At December 31, 2016, the Company held 818,569 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 and continuing through 2015, the Company entered into foreign currency forward contracts to mitigate and manage the risk of changes in foreign currency exchange rates. These forward contracts were designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. In 2016, the decision was made not to hedge the Indian rupee, given management’s belief that the likelihood of an expanding interest rate environment in the U.S. should mitigate any material appreciation in the Indian rupee relative to the U.S. dollar.

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 as interest expense.

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 Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which provides for a single five-step model to be applied to all revenue contracts with customers. The new guidance also requires additional financial statement disclosures that will enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows relating to customer contracts. Entities can use either a retrospective approach or a cumulative effect adjustment approach to implement the guidance. In 2015, the FASB issued a deferral of the effective date of the guidance to 2018, with early adoption permitted in 2017. In 2016, the FASB issued ASU 2016-08, ASU 2016-10, ASU 2016-12 and ASU 2016-20 to amend ASU 2014-09 for technical corrections and improvements and to clarify the implementation guidance for 1) principal versus agent considerations, 2) identifying performance obligations, 3) the accounting for licenses of intellectual property and 4) narrow scope improvements on assessing collectability, presentation of sales taxes, non-cash consideration and completed contracts and contract modifications at transition. The Company is evaluating the method of adoption of this ASU, but does not expect the adoption to have a material impact on its consolidated financial statements.

In April 2015, the FASB issued ASU 2015-03, “Interest Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”. ASU 2015-03 requires 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. Prior to the adoption of ASU 2015-03, we recognized debt issuance costs as assets on our balance sheet. The recognition and measurement guidance for debt issuance costs are not affected by ASU 2015-03. ASU 2015-03 is effective for annual and interim periods beginning after December 15, 2015 and early adoption was permitted. In August 2015, the FASB issued ASU 2015-15, “Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements”. ASU 2015-15 clarifies that the Securities and Exchange Commission (“SEC”) would not object to an entity deferring and presenting debt issuance costs related to a line-of-credit arrangement as an asset on the balance sheet. We adopted ASU 2015-03 and ASU 2015-15 in the first quarter of 2016 and there was no material impact on our consolidated statement of financial position as the majority of our debt issuance costs are related to our line of credit, which continues to be presented as an asset on our balance sheet (under the caption “Deferred financing costs, net”), and neither ASU 2015-03 or ASU 2015-15 had an impact on our results of operations or cash flows.

In November 2015, the 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 on the balance sheet. To simplify the presentation of deferred income taxes, the amendments in this ASU require that deferred tax liabilities and assets be classified as noncurrent on the balance sheet. The amendments in this ASU are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. We are currently evaluating the impact the adoption of ASU 2015-17 will have on our consolidated financial statements.

In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10)—Recognition and Measurement of Financial Assets and Financial Liabilities”, which amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This amendment requires all equity investments to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under the equity method of accounting or those that result in consolidation of the investee). This standard will be effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. We are evaluating the impact the adoption of ASU 2016-01 will have on our consolidated financial statements.

In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. The main difference between the current requirement under GAAP and ASU 2016-02 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 requires that a lessee recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term (other than leases that meet the definition of a short-term lease). The liability will be equal to the present value of the lease payment. The lease asset will be based on the liability, subject to adjustment, such as for initial direct costs. For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Operating leases will result in straight-line expense (similar to current operating leases), while finance leases will result in a front-loaded expense pattern (similar to current capital leases). The classification of these leases will be based on the criteria that are largely similar to those applied in current lease accounting. For lessors, the guidance modifies the classification criteria and the accounting for sales-type and direct financing leases. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018 and early adoption is permitted. ASU 2016-02 must be adopted using a modified retrospective transition and provides for certain practical expedients. Transition will require application of the new guidance at the beginning of the earliest comparative period presented. We are currently assessing the potential impact of ASU 2016-02 and expect adoption will have a material impact on our consolidated financial condition and results of operations. Contractual obligations on lease arrangements as of December 31, 2016 approximated $3.3 million.

In March, 2016, the FASB issued ASU 2016-09 “Compensation – Stock Compensation (Topic 718)—Improvements to Employee Share-Based Payment Accounting”. The FASB issued this ASU as part of its “Simplification Initiative,” which has the objective of identifying, evaluating, and improving areas of GAAP for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The areas for simplification in this ASU involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in this ASU are effective for annual periods beginning after December 15, 2016 and, accordingly, we adopted this ASU on January 1, 2017. Notwithstanding the effects of stock market volatility, the Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements. The excess tax benefit from stock-based compensation arrangements was approximately $241,000 and $103,000 for the twelve months ended December 31, 2016 and 2015, respectively.

In August 2016, the FASB issued ASU 2016-15 “Statement of Cash Flows (Topic 230)—Classification of Certain Cash Receipts and Cash Payments”. Current GAAP either is unclear or does not include specific guidance on eight specific cash flow classification issues included in the amendments in this ASU. The ASU addresses these cash flow issues with the objective of reducing the existing diversity in practice. The amendments in this ASU are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements.

In January 2017, the FASB issued ASU 2017-04, “Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment” which removes the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under this ASU, a goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual and interim periods beginning January 1, 2020, with early adoption permitted, and applied prospectively. We do not expect ASU 2017-04 to have a material impact on our financial statements.

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, 2016

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,
	2016		2015		2014
	(Amounts in Thousands)
Revenue	$	132,008	$	137,199	$	149,709
Net income	$	2,520	$	3,009	$	5,132
Earnings per share—diluted	$	.56	$	.68	$	1.15

The information above does not reflect all of the operating efficiencies or inefficiencies that may have resulted from the Hudson IT acquisition in those periods prior to our 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.

- 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

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+ Details

Goodwill and Other Intangible Assets, net

12 Months Ended

Dec. 31, 2016

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. Based upon the Company’s quantitative testing in 2016, no goodwill impairment was indicated.

A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2016 is as follows:


	Years Ended December 31,
	2016		2015		2014
	(Amounts in thousands)
Goodwill, beginning balance	$	8,427	$	—	$	—
Addition in current period		—		8,427		—
Reduction in current period		—		—		—

Goodwill, ending balance	$	8,427	$	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, 2016 and 2015:


	As of December 31, 2016
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
Client relationships		12	$	7,999	$	1,027	$	6,972
Covenant-not-to-compete		5		319		99		220
Trade name		3		249		128		121

Total Intangible Assets			$	8,567	$	1,254	$	7,313


	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 years ended December 31, 2016 and 2015 totaled $813,000 and $441,000, respectively 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 year ended December 31, 2014.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2017 through 2021 is as follows:


	Years Ended December 31,
	2017		2018		2019		2020		2021
	(Amounts in thousands)
Amortization expense	$	813	$	769	$	731	$	696	$	667

- 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

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2016

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

4.	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, 2016 and $0.8 million at December 31, 2015. 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, 2016

Text Block [Abstract]

Credit Facility

5.	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 London Interbank Offered Rate (“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, 2016, 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. Debt financing costs of $59,000 and $97,000 (net of amortization) are presented as long-term assets in the consolidated balance sheet.

As of December 31, 2016 and 2015, the Company’s outstanding borrowings under the credit facility for revolving credit loans totaled $3.6 million and $4.4 million, respectively, and unused borrowing capacity available was $12 million and $11 million, respectively. The Company’s outstanding borrowings under the term loan were $6.3 million and $8.1 million at December 31, 2016 and 2015, respectively. 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 $3.6 million outstanding debt balance at December 31, 2016 as long-term.

As of December 31, 2016, the annual aggregate maturities of our outstanding debt during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2017		1,800
2018		5,436
2019		1,800
2020		900
2021		—

Total	$	9,936

Commitments and Contingencies

12 Months Ended

Dec. 31, 2016

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

6.	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, 2016:


	Total Amount
	(Amounts in thousands)
2017	$	843
2018		877
2019		878
2020		502
2021		187
Thereafter		—

Total	$	3,287

Rental expense for the years ended December 31, 2016, 2015 and 2014, totaled $1.2 million, $1.0 million and $596,000, 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, 2016

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plan

7.	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, 2016. Mastech’s total contributions to the Retirement Plan related to the qualified Hudson IT employees totaled $105,000 and $48,000 for the years ended December 31, 2016 and 2015, respectively.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2016

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

Stock-Based Compensation

8.	Stock-Based Compensation

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 1,400,000 shares of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. The most recent amendment, approved by shareholder vote at the Company’s Annual Meeting of Shareholders on May 18, 2016 increased the number of shares of Common Stock that may be issued pursuant to the Plan by 200,000 shares to a total of 1,400,000. 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, 2016, the Company had 1,055,000 outstanding and/or exercised stock options, 130,000 vested performance shares and 101,000 outstanding and/or released restricted stock units that were issued under the Plan. Thus, as of December 31, 2016, the Company has 114,000 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 to five-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.

Following is a summary of the Company’s stock option activity for the three years ended December 31, 2016:


	Number of Options			Weighted Average Exercise Price
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
Granted		335,000		$	7.04
Exercised		(126,000	)	$	0.81
Cancelled / forfeited		—		$	—

Outstanding at December 31, 2016		445,000		$	5.61

As of December 31, 2016, the Company’s outstanding “in the money” stock options using the year-end share price of $6.81 had an aggregate intrinsic value of $646,000. As of December 31, 2016, the intrinsic value of vested and expected to vest stock options totaled $646,000. The total intrinsic value of options exercised during 2016, 2015 and 2014 totaled $849,000, $183,000 and $131,000, respectively. The measurement date fair value of stock options vested during 2016, 2015 and 2014 totaled $0, $69,000 and $69,000, respectively.

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2016:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		87,000		4.8	$	0.81
$2.01 to $4.00		17,000		3.0	$	2.36
$4.01 to $6.00		6,000		0.7	$	4.63
$6.01 to $8.00		335,000		9.3	$	7.04

		445,000		8.0	$	5.61


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		87,000		4.8	$	0.81
$2.01 to $4.00		17,000		3.0	$	2.36
$4.01 to $6.00		6,000		0.7	$	4.36
$6.01 to $8.00		—		—		—

		110,000		4.3	$	1.25

Stock options of 335,000 units were issued during the year ended December 31, 2016 and vest over a five year period. No stock options were issued for the years ended December 31, 2015 and 2014.

The Company used the following assumptions with respect to the Black-Scholes option pricing model for Mastech Digital options issued during 2016. No stock options were issued during 2015 and 2014.


	Years Ended December 31,
	2016			2015		2014
Stock option grants:
Weighted-average risk-free interest rate		1.34	%		—		—
Weighted-average dividend yield		0.0	%		—		—
Expected volatility		55.9	%		—		—
Expected term (in years)		5.5			—		—
Weighted-average fair value	$	3.52		$	—	$	—

Risk-free interest rate – The risk-free rate for stock options granted during the period was determined by using a U.S. Treasury rate for the period that coincided with the expected term of the options.

Expected dividend yield – The Company did not contemplate a recurring dividend program. Accordingly, the dividend yield assumption used was 0.0%.

Expected volatility – Expected volatility was determined based on the historical volatility of Mastech Digital’s common stock.

Expected term – Mastech Digital’s expected term is 5.5 years for stock option grants. The Company’s expected term was based on the exercise history of our employees and the vesting term of our stock options.

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2016:


	Years Ended December 31,
	2016			2015			2014
Beginning outstanding balance		67,370			72,741			39,863
Awarded		—			18,000			45,000
Released		(22,315	)		(23,371	)		(12,122	)
Forfeited		(12,500	)		—			—

Ending outstanding balance		32,555			67,370			72,741

The aggregate intrinsic value of restricted stock units outstanding at December 31, 2016 was $222,000. The total intrinsic value of restricted shares released during 2016 totaled $158,000.

Following is a summary of Mastech performance share activity for the three years ended December 31, 2016:


	Years Ended December 31,
	2016			2015			2014
Beginning outstanding balance		76,419			103,273			206,554
Awarded		—			—			—
Vested		—			(26,854	)		(103,281	)
Forfeited		(76,419	)		—			—

Ending outstanding balance		0			76,419			103,273

The total intrinsic value of performance shares vested during 2016 totaled $0. The aggregate intrinsic value of performance shares outstanding at December 31, 2016 was $0.

Stock-based compensation expense of $408,000, $262,000 and $330,000 was recognized in the Consolidated Statements of Operations for the years ended December 31, 2016, 2015, and 2014, respectively. The Company has recognized related tax benefits associated with its share-based compensation arrangements for the years ended December 31, 2016, 2015, and 2014 of $152,000, $99,000, and $125,000, respectively. As of December 31, 2016, the total remaining unrecognized compensation expense related to non-vested stock options totaled $1.0 million and the total remaining unrecognized compensation expense related to restricted stock units amounted to $289,000, which will be amortized over the weighted-average remaining requisite service period of 3.8 years.

- Definition

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

+ References + Details

Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Taxes

9.	Income Taxes

The components of income before income as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2016, 2015 and 2014:


	Years Ended December 31,
	2016		2015		2014
	(Amounts in thousands)
Income before income taxes:
Domestic	$	3,544	$	3,995	$	5,087
Foreign		476		430		421

Income before income taxes	$	4,020	$	4,425	$	5,508

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 and reports such income as Foreign in the above table.

No provision for U.S. income taxes has been made for the undistributed earnings of its Indian subsidiary as of December 31, 2016, 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, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2016, 2015 and 2014:


	Years Ended December 31,
	2016		2015		2014
	(Amounts in thousands)
Current provision:
Federal	$	1,189	$	1,375	$	1,720
State		101		143		191
Foreign		161		143		115

Total current provision		1,451		1,661		2,026

Deferred provision:
Federal		43		10		51
State		6		1		8
Foreign		—		—		—

Total deferred provision		49		11		59

Total provision for income taxes	$	1,500	$	1,672	$	2,085

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, 2016, 2015 and 2014 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2016				2015				2014
Income taxes computed at the federal statutory rate	$	1,367	34.0	%	$	1,505	34.0	%	$	1,873	34.0	%
State income taxes, net of federal tax benefit		107	2.7			144	3.3			199	3.6
Other		26	0.6			23	0.5			13	0.3

	$	1,500	37.3	%	$	1,672	37.8	%	$	2,085	37.9	%

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


	At December 31,
	2016			2015
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts and employee advances	$	151		$	121
Accrued vacation, bonuses and severance		334			289
Stock-based compensation expense		164			150

Total deferred tax assets		649			560

Deferred tax liabilities:
Prepaid expenses		205			193
Depreciation, intangibles and other		190			58

Total deferred tax liabilities		395			251

Net deferred tax asset		254			309
Less: current deferred tax asset		280			217

Total long-term deferred tax asset (liability)	$	(26	)	$	92

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, 2016 is as follows:


	Years Ended December 31,
(Amounts in thousands)	2016			2015			2014
Unrecognized tax benefits, beginning balance	$	135		$	138		$	111
Additions related to current period		20			35			40
Additions related to prior periods		—			—			—
Reductions related to prior periods		(27	)		(38	)		(13	)

Unrecognized tax benefits, ending balance	$	128		$	135		$	138

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2016, 2015 and 2014, the Company had $15,000, $16,000 and $16,000, respectively, accrued for interest and penalties.

Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

10.

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, 2016 and 2015 was a liability of $12,000 and $31,000, respectively, 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 were 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, 2016 and December 31, 2015, there were no outstanding currency hedge positions.

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 (“OCI”) for the year ended December 31, 2016 (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)

(Ineffective Portion/Amounts excluded from

effectiveness testing)

Interest-Rate

Swap

Contracts

$19

Interest Expense

$(41)

Interest Expense

$—

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	$—

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

December 31, 2016

December 31, 2015

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Currency Forward Contracts

None

Interest-Rate Swap Contracts

Other Current Liabilities

The estimated amount of pretax (losses) as of December 31, 2016 that is expected to be reclassified from other comprehensive income (loss) into earnings, within the next 12 months is approximately ($25,000).

- 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

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

Shareholders' Equity

12 Months Ended

Dec. 31, 2016

Equity [Abstract]

Shareholders' Equity

11.

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 2016, 2015 and 2014, the Company purchased 0, 12,654 and 32,149 shares, respectively, under the Share Repurchase Program. These share repurchases were completed at an average share price, inclusive of transaction cost, of $9.49 and $11.75 per share for 2015 and 2014, respectively. The Board of Directors elected not to extend the Share Repurchase Program in December 2016.

In addition to shares purchased under the Share Repurchase Program, the Company purchases shares to satisfy employee tax obligations related to its Stock Incentive Plan. In 2016, the Company purchased 1,931 shares at an average price of $7.07 to satisfy employee tax obligations related to the vesting of restricted shares. In 2015, the Company purchased 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.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 4
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: 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 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Revenue Concentration

12 Months Ended

Dec. 31, 2016

Risks and Uncertainties [Abstract]

Revenue Concentration

12.

Revenue Concentration

The Company did not have a client that exceeded 10% of total revenues in 2016 and 2015. In 2014, Accenture PLC was the Company’s only client that exceeded 10% of total revenues, generating 11.7% of total revenues. Additionally, Accenture PLC accounted for 13.4% of the Company’s accounts receivable balance at December 31, 2014.

The Company’s top ten clients represented approximately 44%, 51% and 59% of total revenues in 2016, 2015 and 2014, respectively.

Earnings per Share

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Earnings per Share

13.

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, 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 2016 there were 250,000 anti-dilutive stock options that were excluded from the computation of diluted earnings per share. In 2015 and 2014, 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.


	Years Ended December 31,
(Amounts in thousands):	2016		2015		2014
Weighted-average shares outstanding:
Basic		4,393		4,338		4,320
Stock options and restricted share units		89		103		139

Diluted		4,482		4,441		4,459

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


	Years Ended December 31,
(Amounts in thousands, except per share data):	2016		2015		2014
Net income	$	2,520	$	2,753	$	3,423
Basic weighted-average shares outstanding		4,393		4,338		4,320

Basic EPS	$	.57	$	.63	$	.79

The following table sets forth the computation of diluted EPS utilizing net income 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):	2016		2015		2014
Net income	$	2,520	$	2,753	$	3,423
Diluted weighted-average shares outstanding		4,482		4,441		4,459

Diluted EPS	$	.56	$	.62	$	.77

Fair Value Measurements

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements

14.

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, 2016
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Interest-Rate Swap Contracts	$	0	$	(12	)	$	0	$	(12	)


	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	)

- 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, 2016

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

15.

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


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2016	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	31,714	$	6,113	$	11	$	.00	$	.00
Second quarter		33,629		6,889		945		.22		.21
Third quarter		34,263		6,897		924		.21		.21
Fourth quarter		32,402		6,398		640		.14		.14

Annual	$	132,008	$	26,297	$	2,520	$	.57	$	.56


	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

Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2016

Valuation and Qualifying Accounts [Abstract]

Schedule II-Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014

(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, 2016	$	313	$	75	$	—		$	388
Year ended December 31, 2015		260		53		—			313
Year ended December 31, 2014		358		—		(98	)		260

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

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

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		3-5 years

Depreciation and amortization expense related to fixed assets totaled $203,000, $219,000 and, $143,000for the years ended December 31, 2016, 2015 and 2014, 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

In 2016, we performed a quantitative impairment test. The results of this testing indicated no impairment associated with the carrying amount of 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:

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, 2016

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,
	2016		2015		2014
	(Amounts in Thousands)
Revenue	$	132,008	$	137,199	$	149,709
Net income	$	2,520	$	3,009	$	5,132
Earnings per share—diluted	$	.56	$	.68	$	1.15

Goodwill and Other Intangible Assets, net (Tables)

12 Months Ended

Dec. 31, 2016

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, 2016 is as follows:


	Years Ended December 31,
	2016		2015		2014
	(Amounts in thousands)
Goodwill, beginning balance	$	8,427	$	—	$	—
Addition in current period		—		8,427		—
Reduction in current period		—		—		—

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

Components of Identifiable Intangible assets

Identifiable intangible assets were comprised of the following as of December 31, 2016 and 2015:


	As of December 31, 2016
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
Client relationships		12	$	7,999	$	1,027	$	6,972
Covenant-not-to-compete		5		319		99		220
Trade name		3		249		128		121

Total Intangible Assets			$	8,567	$	1,254	$	7,313


	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, 2017 through 2021 is as follows:


	Years Ended December 31,
	2017		2018		2019		2020		2021
	(Amounts in thousands)
Amortization expense	$	813	$	769	$	731	$	696	$	667

Credit Facility (Tables)

12 Months Ended

Dec. 31, 2016

Text Block [Abstract]

Schedule of Annual Aggregate Outstanding Debt

As of December 31, 2016, the annual aggregate maturities of our outstanding debt during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2017		1,800
2018		5,436
2019		1,800
2020		900
2021		—

Total	$	9,936

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2016

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, 2016:


	Total Amount
	(Amounts in thousands)
2017	$	843
2018		877
2019		878
2020		502
2021		187
Thereafter		—

Total	$	3,287

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2016

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

Summary of Company's Stock Option Activity

Following is a summary of the Company’s stock option activity for the three years ended December 31, 2016:


	Number of Options			Weighted Average Exercise Price
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
Granted		335,000		$	7.04
Exercised		(126,000	)	$	0.81
Cancelled / forfeited		—		$	—

Outstanding at December 31, 2016		445,000		$	5.61

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, 2016:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		87,000		4.8	$	0.81
$2.01 to $4.00		17,000		3.0	$	2.36
$4.01 to $6.00		6,000		0.7	$	4.63
$6.01 to $8.00		335,000		9.3	$	7.04

		445,000		8.0	$	5.61


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		87,000		4.8	$	0.81
$2.01 to $4.00		17,000		3.0	$	2.36
$4.01 to $6.00		6,000		0.7	$	4.36
$6.01 to $8.00		—		—		—

		110,000		4.3	$	1.25

Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model

The Company used the following assumptions with respect to the Black-Scholes option pricing model for Mastech Digital options issued during 2016. No stock options were issued during 2015 and 2014.


	Years Ended December 31,
	2016			2015		2014
Stock option grants:
Weighted-average risk-free interest rate		1.34	%		—		—
Weighted-average dividend yield		0.0	%		—		—
Expected volatility		55.9	%		—		—
Expected term (in years)		5.5			—		—
Weighted-average fair value	$	3.52		$	—	$	—

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, 2016:


	Years Ended December 31,
	2016			2015			2014
Beginning outstanding balance		67,370			72,741			39,863
Awarded		—			18,000			45,000
Released		(22,315	)		(23,371	)		(12,122	)
Forfeited		(12,500	)		—			—

Ending outstanding balance		32,555			67,370			72,741

Summary of Mastech Performance Share Unit Activity

Following is a summary of Mastech performance share activity for the three years ended December 31, 2016:


	Years Ended December 31,
	2016			2015			2014
Beginning outstanding balance		76,419			103,273			206,554
Awarded		—			—			—
Vested		—			(26,854	)		(103,281	)
Forfeited		(76,419	)		—			—

Ending outstanding balance		0			76,419			103,273

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2016, 2015 and 2014:


	Years Ended December 31,
	2016		2015		2014
	(Amounts in thousands)
Income before income taxes:
Domestic	$	3,544	$	3,995	$	5,087
Foreign		476		430		421

Income before income taxes	$	4,020	$	4,425	$	5,508

Provision for Income Taxes

The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2016, 2015 and 2014:


	Years Ended December 31,
	2016		2015		2014
	(Amounts in thousands)
Current provision:
Federal	$	1,189	$	1,375	$	1,720
State		101		143		191
Foreign		161		143		115

Total current provision		1,451		1,661		2,026

Deferred provision:
Federal		43		10		51
State		6		1		8
Foreign		—		—		—

Total deferred provision		49		11		59

Total provision for income taxes	$	1,500	$	1,672	$	2,085

Reconciliation of Income Taxes


	Years Ended December 31,
(Amounts in thousands)	2016				2015				2014
Income taxes computed at the federal statutory rate	$	1,367	34.0	%	$	1,505	34.0	%	$	1,873	34.0	%
State income taxes, net of federal tax benefit		107	2.7			144	3.3			199	3.6
Other		26	0.6			23	0.5			13	0.3

	$	1,500	37.3	%	$	1,672	37.8	%	$	2,085	37.9	%

Components of Deferred Tax Assets and Liabilities

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


	At December 31,
	2016			2015
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts and employee advances	$	151		$	121
Accrued vacation, bonuses and severance		334			289
Stock-based compensation expense		164			150

Total deferred tax assets		649			560

Deferred tax liabilities:
Prepaid expenses		205			193
Depreciation, intangibles and other		190			58

Total deferred tax liabilities		395			251

Net deferred tax asset		254			309
Less: current deferred tax asset		280			217

Total long-term deferred tax asset (liability)	$	(26	)	$	92

Unrecognized Tax Benefits Related to Uncertain Tax Positions


	Years Ended December 31,
(Amounts in thousands)	2016			2015			2014
Unrecognized tax benefits, beginning balance	$	135		$	138		$	111
Additions related to current period		20			35			40
Additions related to prior periods		—			—			—
Reductions related to prior periods		(27	)		(38	)		(13	)

Unrecognized tax benefits, ending balance	$	128		$	135		$	138

Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2016

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 (“OCI”) for the year ended December 31, 2016 (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)

(Ineffective Portion/Amounts excluded from

effectiveness testing)

Interest-Rate

Swap

Contracts

$19

Interest Expense

$(41)

Interest Expense

$—

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	$—

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

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

December 31, 2016

December 31, 2015

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Currency Forward Contracts

None

Interest-Rate Swap Contracts

Other Current Liabilities

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Schedule of Denominators of Basic and Diluted EPS Computations

The following table sets forth the denominators of the basic and diluted EPS computations.


	Years Ended December 31,
(Amounts in thousands):	2016		2015		2014
Weighted-average shares outstanding:
Basic		4,393		4,338		4,320
Stock options and restricted share units		89		103		139

Diluted		4,482		4,441		4,459

Computation of Basic EPS

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


	Years Ended December 31,
(Amounts in thousands, except per share data):	2016		2015		2014
Net income	$	2,520	$	2,753	$	3,423
Basic weighted-average shares outstanding		4,393		4,338		4,320

Basic EPS	$	.57	$	.63	$	.79

Computation of Diluted EPS


	Years Ended December 31,
(Amounts in thousands, except per share data):	2016		2015		2014
Net income	$	2,520	$	2,753	$	3,423
Diluted weighted-average shares outstanding		4,482		4,441		4,459

Diluted EPS	$	.56	$	.62	$	.77

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Summary of Financial Assets and (Liabilities) 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, 2016
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Interest-Rate Swap Contracts	$	0	$	(12	)	$	0	$	(12	)


	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	)

Quarterly Financial Information (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information Disclosure [Abstract]

Summary of Quarterly Financial Information


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2016	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	31,714	$	6,113	$	11	$	.00	$	.00
Second quarter		33,629		6,889		945		.22		.21
Third quarter		34,263		6,897		924		.21		.21
Fourth quarter		32,402		6,398		640		.14		.14

Annual	$	132,008	$	26,297	$	2,520	$	.57	$	.56


	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

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 USD ($) Segment Consultant shares	Dec. 31, 2015 USD ($) shares	Dec. 31, 2014 USD ($)	Jun. 15, 2015 USD ($)	Oct. 01, 2008 shares
Significant Accounting Policies [Line Items]
Number of consultants \| Consultant	900
Allowance for uncollectible accounts	$ 388,000	$ 313,000
Bad debt (credit) expense	75,000	53,000	$ 0
Depreciation and amortization expense related to fixed assets	203,000	219,000	143,000
Valuation allowance provided	0
Uncertain tax positions	$ 128,000	$ 135,000
Number of reportable segment \| Segment	1
Stock Incentive Plan, shares available for issuance \| shares	114,000				1,400,000
Vesting period	5 years
Treasury stock, shares \| shares	818,569	816,638
Repurchases of treasury stock	$ 4,134,000	$ 4,121,000
Expiration period of stock repurchase program	Dec. 22, 2016
Contractual obligations on lease arrangements	$ 3,300,000
Excess tax benefit from stock-based compensation arrangements	$ 241,000	$ 103,000	$ 467,000
Term Loan Facility [Member] \| Interest Rate Risk Management [Member]
Significant Accounting Policies [Line Items]
Term loan facility				$ 9,000,000
Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets	3 years
Vesting period	4 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets	12 years
Vesting period	5 years

Summary of Significant Accounting Policies - Estimated Useful Lives of Depreciable Assets (Detail)	12 Months Ended
	Dec. 31, 2016
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] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Enterprise Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years

Business Combinations - Additional Information (Detail) - USD ($)		3 Months Ended								7 Months Ended	12 Months Ended
	Jun. 15, 2015	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash purchase price of acquisition												$ 16,987,000
Revenues		$ 32,402,000	$ 34,263,000	$ 33,629,000	$ 31,714,000	$ 32,540,000	$ 34,565,000	$ 29,305,000	$ 27,060,000		$ 132,008,000	123,470,000	$ 113,523,000
Net income		$ 640,000	$ 924,000	$ 945,000	$ 11,000	$ 1,289,000	$ 887,000	$ 382,000	$ 195,000		$ 2,520,000	2,753,000	$ 3,423,000
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

Business Combinations - Summary of Source of Funds (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jun. 15, 2015	Dec. 31, 2015	Dec. 31, 2016
Business Acquisition [Line Items]
Cash paid at Closing		$ 16,987
Term Loan Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		8,100	$ 6,300
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		$ 4,400	$ 3,600
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, 2016	Dec. 31, 2015	Jun. 15, 2015
Identifiable intangible assets:
Goodwill	$ 8,427	$ 8,427
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, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Revenue	$ 132,008	$ 137,199	$ 149,709
Net income	$ 2,520	$ 3,009	$ 5,132
Earnings per share-diluted	$ 0.56	$ 0.68	$ 1.15

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 8,427,000	$ 8,427,000
Amortization expense	$ 813,000	$ 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 impairment	$ 0

Goodwill and Other Intangible Assets - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill And Intangible Assets Net [Abstract]
Goodwill, beginning balance	$ 8,427
Addition in current period		$ 8,427
Reduction in current period	0	0	$ 0
Goodwill, ending balance	$ 8,427	$ 8,427

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets [Line Items]
Total Intangible Assets, Gross Carrying Value	$ 8,567	$ 8,567
Intangible Assets, Accumulated Amortization	1,254	441
Total Intangible Assets, Net Carrying Value	$ 7,313	$ 8,126
Client Relationships [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 7,999	$ 7,999
Intangible Assets, Accumulated Amortization	1,027	361
Intangible Assets, Net Carrying Value	$ 6,972	$ 7,638
Covenant Not-to-Compete [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 319	$ 319
Intangible Assets, Accumulated Amortization	99	35
Intangible Assets, Net Carrying Value	$ 220	$ 284
Trade Name [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	3 years	3 years
Intangible Assets, Gross Carrying Value	$ 249	$ 249
Intangible Assets, Accumulated Amortization	128	45
Intangible Assets, Net Carrying Value	$ 121	$ 204

Goodwill and Other Intangible Assets - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2016 USD ($)
Intangible Liability Disclosure [Abstract]
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
Estimated aggregate amortization expense for year ending 2021	$ 667

Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 829,000	$ 848,000	$ 2,568,000	$ 424,000
Restrictions on the Company's cash balances	$ 0	$ 0

Credit Facility - Additional information (Detail)	Jun. 15, 2015 USD ($) Installments	Dec. 31, 2016 USD ($)	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%
Debt financing costs		$ 59,000	$ 97,000
Current borrowing capacity under line of credit facility		12,000,000	11,000,000
Long term debt		8,136,000	10,738,000
Long Term Assets [Member]
Line of Credit Facility [Line Items]
Debt financing costs		59,000	97,000
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount		3,600,000	4,400,000
Long term debt		3,600,000
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		$ 6,300,000	$ 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, 2016 USD ($)
Maturities of Long-term Debt and Capital Lease Obligations [Abstract]
2017	$ 1,800
2018	5,436
2019	1,800
2020	900
2021	0
Total	$ 9,936

Commitments and Contingencies - Schedule of Minimum Future Rental Payments (Detail) $ in Thousands	Dec. 31, 2016 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2017	$ 843
2018	877
2019	878
2020	502
2021	187
Thereafter	0
Total	$ 3,287

Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 0	$ 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	$ 105,000	$ 48,000

Stock-Based Compensation - Additional Information (Detail) - USD ($)		12 Months Ended
	May 18, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Oct. 01, 2008
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares authorized					1,400,000
Shares available for future grants		114,000			1,400,000
Stock options vesting period		5 years
Expiration period		10 years
Price per share		$ 6.81
Aggregate intrinsic value of stock options		$ 646,000
Intrinsic value of vested and expected to vest stock options		646,000
Intrinsic value of options exercised		849,000	$ 183,000	$ 131,000
Measurement date fair value of stock options vested		$ 0	$ 69,000	$ 69,000
Number of Options, Granted		335,000	0	0
Dividend yield assumption		0.00%
Expected term for stock option grants		5 years 6 months	0 years	0 years
Stock-based compensation expense		$ 408,000	$ 262,000	$ 330,000
Tax benefits		152,000	$ 99,000	$ 125,000
Expenses related to non-vested stock options		$ 1,000,000
Weighted-average remaining requisite service period		3 years 9 months 18 days
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period		4 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period		5 years
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares authorized	1,400,000
Number of additional shares authorized for issuance	200,000
Number of outstanding and/or exercised stock options		1,055,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding		130,000
Measurement date fair value of stock options vested		$ 0
Aggregate intrinsic value of performance shares outstanding		$ 0
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding		101,000
Restricted Stock Units Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value of restricted stock units outstanding		$ 222,000
Intrinsic value of restricted shares released		158,000
Unrecognized compensation expense		$ 289,000

Stock-Based Compensation - Summary of Company's Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance	236,000	255,000	265,000
Number of Options, Granted	335,000	0	0
Number of Options, Exercised	(126,000)	(19,000)	(10,000)
Number of Options, Cancelled / forfeited	0	0	0
Number of Options Outstanding, Ending Balance	445,000	236,000	255,000
Weighted Average Exercise Price, Beginning Balance	$ 1.01	$ 1.00	$ 1.01
Weighted Average Exercise Price, Granted	7.04
Weighted Average Exercise Price, Exercised	0.81	0.81	1.43
Weighted Average Exercise Price, Cancelled / forfeited	0	0	0
Weighted Average Exercise Price, Ending Balance	$ 5.61	$ 1.01	$ 1.00

Stock-Based Compensation - Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	445,000	236,000	255,000	265,000
Weighted Average Remaining Contractual Life (in years)	8 years
Weighted Average Exercise Price	$ 5.61	$ 1.01	$ 1.00	$ 1.01
Options Exercisable	110,000
Weighted average remaining contractual life, options exercisable	4 years 3 months 18 days
Weighted average exercise price, options exercisable	$ 1.25
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	87,000
Lower range of exercise price	$ 0.01
Upper range of exercise price	$ 2.00
Weighted Average Remaining Contractual Life (in years)	4 years 9 months 18 days
Weighted Average Exercise Price	$ 0.81
Options Exercisable	87,000
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	4 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)	3 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	3 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)	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	8 months 12 days
Weighted average exercise price, options exercisable	$ 4.36
Range Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	335,000
Lower range of exercise price	$ 6.01
Upper range of exercise price	$ 8.00
Weighted Average Remaining Contractual Life (in years)	9 years 3 months 18 days
Weighted Average Exercise Price	$ 7.04
Options Exercisable	0
Range of exercise prices, minimum, options exercisable	$ 6.01
Range of exercise price, maximum, options exercisable	$ 8.00
Weighted average remaining contractual life, options exercisable	0 years
Weighted average exercise price, options exercisable	$ 0.00

Stock-Based Compensation - Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Weighted-average risk-free interest rate	1.34%
Weighted-average dividend yield	0.00%
Expected volatility	55.90%
Expected term (in years)	5 years 6 months	0 years	0 years
Weighted-average fair value	$ 3.52

Stock-Based Compensation - Summary of Mastech's Restricted Stock Unit Activity (Detail) - Restricted Stock Units Activity [Member] - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	67,370	72,741	39,863
Awarded		18,000	45,000
Released	(22,315)	(23,371)	(12,122)
Forfeited	(12,500)
Ending outstanding balance	32,555	67,370	72,741

Stock-Based Compensation - Summary of Mastech Performance Share Unit Activity (Detail) - Performance Shares [Member] - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	76,419	103,273	206,554
Awarded	0	0	0
Vested		(26,854)	(103,281)
Forfeited	(76,419)
Ending outstanding balance	0	76,419	103,273

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income before income taxes:
Domestic	$ 3,544	$ 3,995	$ 5,087
Foreign	476	430	421
Income before income taxes	$ 4,020	$ 4,425	$ 5,508

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current provision:
Federal	$ 1,189	$ 1,375	$ 1,720
State	101	143	191
Foreign	161	143	115
Total current provision	1,451	1,661	2,026
Deferred provision:
Federal	43	10	51
State	6	1	8
Foreign	0	0	0
Total deferred provision	49	11	59
Total provision for income taxes	$ 1,500	$ 1,672	$ 2,085

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 1,367	$ 1,505	$ 1,873
State income taxes, net of federal tax benefit, Value	107	144	199
Other, Value	26	23	13
Total provision for income taxes	$ 1,500	$ 1,672	$ 2,085
Income taxes computed at the federal statutory rate, Rate	34.00%	34.00%	34.00%
State income taxes, net of federal tax benefit, Rate	2.70%	3.30%	3.60%
Other, Rate	0.60%	0.50%	0.30%
Effective for income tax rate, Total	37.30%	37.80%	37.90%

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Allowance for doubtful accounts and employee advances	$ 151	$ 121
Accrued vacation, bonuses and severance	334	289
Stock-based compensation expense	164	150
Total deferred tax assets	649	560
Deferred tax liabilities:
Prepaid expenses	205	193
Depreciation, intangibles and other	190	58
Total deferred tax liabilities	395	251
Net deferred tax asset	254	309
Net deferred tax asset	254	309
Less: current deferred tax asset	280	217
Total long-term deferred tax asset (liability)		$ 92
Total long-term deferred tax asset (liability)	$ (26)

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance	$ 135	$ 138	$ 111
Additions related to current period	20	35	40
Additions related to prior periods	0	0	0
Reductions related to prior periods	(27)	(38)	(13)
Unrecognized tax benefits, ending balance	$ 128	$ 135	$ 138

Derivative Instruments and Hedging Activities - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 USD ($) Installment	Dec. 31, 2015 USD ($)	Jun. 15, 2015 USD ($)
Derivative [Line Items]
Outstanding currency hedge positions	$ 0	$ 0
Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	12,000	31,000
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	$ 12,000	$ 31,000
Designated as Hedging Instrument [Member] \| Currency Hedge and Interest Rate Swap [Member]
Derivative [Line Items]
Estimated amount of pretax (losses) from other comprehensive income (loss)	$ (25,000)

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, 2016	Dec. 31, 2015
Currency Forward Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives		$ 41
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		(77)
Currency Forward Contracts [Member] \| Other Income/(Expense) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in Income on Derivatives		68
Interest Rate Swap Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ 19	(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	$ (41)	$ (35)

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Currency Forward Contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value	$ 0	$ 0
Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value	$ 12	$ 31

Shareholders' Equity - Additional Information (Detail) - $ / shares		12 Months Ended
	Oct. 22, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Shares purchased during period		0	12,654	32,149
Share repurchase program extension period	2 years
Common stock repurchased average price			$ 9.49	$ 11.75
Shares purchased to satisfy employee tax obligation		1,931	8,921
Average share price for additional shares purchased		$ 7.07	$ 9.62

Revenue Concentration - Additional Information (Detail) - Clients	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue, Major Customer [Line Items]
Number of clients	0	0
Top Ten Clients [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	44.00%	51.00%	59.00%
Accenture PLC [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage			11.70%
Accenture PLC [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, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	250,000	0	0

Earnings per Share - Schedule of Denominators of Basic and Diluted EPS Computations (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Weighted-average shares outstanding:
Basic	4,393	4,338	4,320
Stock options and restricted share units	89	103	139
Diluted	4,482	4,441	4,459

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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Net income	$ 640	$ 924	$ 945	$ 11	$ 1,289	$ 887	$ 382	$ 195	$ 2,520	$ 2,753	$ 3,423
Basic weighted-average shares outstanding									4,393	4,338	4,320
Basic EPS	$ 0.14	$ 0.21	$ 0.22	$ 0.00	$ 0.30	$ 0.20	$ 0.09	$ 0.05	$ 0.57	$ 0.63	$ 0.79

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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Net income	$ 640	$ 924	$ 945	$ 11	$ 1,289	$ 887	$ 382	$ 195	$ 2,520	$ 2,753	$ 3,423
Diluted weighted-average shares outstanding									4,482	4,441	4,459
Diluted EPS	$ 0.14	$ 0.21	$ 0.21	$ 0.00	$ 0.29	$ 0.20	$ 0.09	$ 0.04	$ 0.56	$ 0.62	$ 0.77

Fair Value Measurements - Summary of Financial Assets and (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - Interest Rate Swap Contracts [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	$ (12)	$ (31)
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	0	0
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	(12)	(31)
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	$ 0	$ 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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 32,402	$ 34,263	$ 33,629	$ 31,714	$ 32,540	$ 34,565	$ 29,305	$ 27,060	$ 132,008	$ 123,470	$ 113,523
Gross profit	6,398	6,897	6,889	6,113	6,718	6,879	5,515	4,687	26,297	23,799	20,786
Net income	$ 640	$ 924	$ 945	$ 11	$ 1,289	$ 887	$ 382	$ 195	$ 2,520	$ 2,753	$ 3,423
Earnings Per Share, Basic	$ 0.14	$ 0.21	$ 0.22	$ 0.00	$ 0.30	$ 0.20	$ 0.09	$ 0.05	$ 0.57	$ 0.63	$ 0.79
Earnings Per Share, Diluted	$ 0.14	$ 0.21	$ 0.21	$ 0.00	$ 0.29	$ 0.20	$ 0.09	$ 0.04	$ 0.56	$ 0.62	$ 0.77

Severance Charges - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Severance Charges [Abstract]
Severance cost	$ 780,000	$ 305,000	$ 0

Schedule II - Valuation and Qualifying Accounts (Detail) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Valuation and Qualifying Accounts Disclosure [Line Items]
Valuation Allowances and Reserves, Beginning Balance	$ 313	$ 260	$ 358
Charged to expense (credited)	75	53
Recoveries/ (Write-offs)			(98)
Valuation Allowances and Reserves, Ending Balance	$ 388	$ 313	$ 260