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Cover Page - USD ($)	12 Months Ended
Cover Page - USD ($)	Dec. 31, 2019	Mar. 13, 2020	Jun. 28, 2019
Cover [Abstract]
Document Type	10-K
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	Mastech Digital, Inc.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Title of 12(b) Security	Common Stock
Trading Symbol	MHH
Security Exchange Name	NYSE
Entity Address, State or Province	PA
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 13,847,000
Entity Common Stock, Shares Outstanding		11,195,304

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 2,981	$ 1,294
Accounts receivable, net of allowance for uncollectible accounts of $338 in 2019 and $408 in 2018	22,345	28,913
Unbilled receivables	10,007	9,167
Prepaid and other current assets	1,597	1,321
Total current assets	36,930	40,695
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,871	1,538
Enterprise software	2,728	2,096
Leasehold improvements	496	464
Total equipment, enterprise software, and leasehold improvements	5,095	4,098
Less – accumulated depreciation and amortization	(2,619)	(1,890)
Net equipment, enterprise software, and leasehold improvements	2,476	2,208
Operating lease right-of-use assets	4,617
Deferred income taxes		297
Non-current deposits	405	540
Goodwill, net of impairment	26,106	26,106
Intangible assets, net	20,050	22,738
Total assets	90,584	92,584
Current liabilities:
Current portion of long-term debt	4,575	4,575
Accounts payable	4,027	4,127
Accrued payroll and related costs	7,902	7,728
Current portion of operating lease liability	1,396
Other accrued liabilities	954	1,218
Deferred revenue	237	258
Total current liabilities	19,091	17,906
Long-term liabilities:
Long-term debt, less current portion, net	20,682	34,129
Contingent consideration liability		6,069
Long-term operating lease liability, less current portion	3,321
Long-term accrued income taxes	185	204
Long-term deferred income taxes	1,025
Total liabilities	44,304	58,308
Commitments and contingent liabilities (Note 8)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 250,000,000 shares authorized and 12,700,660 shares issued as of December 31, 2019 and 12,636,332 shares issued as of December 31, 2018	127	126
Additional paid-in-capital	21,939	20,829
Retained earnings	28,759	17,614
Accumulated other comprehensive income (loss)	(358)	(119)
Treasury stock, at cost; 1,646,420 shares as of December 31, 2019 and 1,643,846 shares as of December 31, 2018	(4,187)	(4,174)
Total shareholders' equity	46,280	34,276
Total liabilities and shareholders' equity	$ 90,584	$ 92,584

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 338	$ 408
Preferred Stock, par value	$ 0	$ 0
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	250,000,000	250,000,000
Common stock, shares issued	12,700,660	12,636,332
Treasury stock, shares	1,646,420	1,643,846

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenues	$ 193,574	$ 177,164	$ 147,882
Cost of revenues	145,593	134,636	116,253
Gross profit	47,981	42,528	31,629
Selling, general and administrative expenses:
Operating expenses	37,063	32,221	27,548
Impairment of goodwill		9,738
Revaluation of contingent consideration liability	(6,069)	(11,056)
Total selling, general and administrative expenses	30,994	30,903	27,548
Income from operations	16,987	11,625	4,081
Interest income (expense), net	(1,779)	(2,171)	(1,131)
Other income (expense), net	11	(40)	(2)
Income before income taxes	15,219	9,414	2,948
Income tax expense	4,074	2,723	1,322
Net income	$ 11,145	$ 6,691	$ 1,626
Earnings per share:
Basic	$ 1.01	$ 0.61	$ 0.16
Diluted	$ 0.99	$ 0.60	$ 0.16
Weighted average common shares outstanding:
Basic	11,029	10,950	9,924
Diluted	11,232	11,161	9,998

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Net income	$ 11,145	$ 6,691	$ 1,626
Other comprehensive income (loss):
Foreign currency translation adjustments	(129)	(207)	10
Total pretax net unrealized gain (loss)	(278)	(111)	31
Income tax expense (benefit)	(39)	25	7
Total other comprehensive income (loss), net of taxes	(239)	(136)	24
Total comprehensive income	10,906	6,555	1,650
Interest Rate Swap Contracts [Member]
Other comprehensive income (loss):
Net unrealized gain (loss) on interest rate swap contracts	$ (149)	$ 96	$ 21

- Definition

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

+ References + Details

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (loss) [Member]
Beginning Balances at Dec. 31, 2016	$ 19,072	$ 106	$ 13,810	$ 9,297	$ (4,134)	$ (7)
Net income	1,626			1,626
Proceeds from issuance of common stock	6,000	18	5,982
Other comprehensive income (loss), net of taxes	24					24
Stock-based compensation expense	381		381
Stock options exercised	70	2	68
Purchase of treasury stock	(20)				(20)
Ending Balances at Dec. 31, 2017	27,153	126	20,241	10,923	(4,154)	17
Net income	6,691			6,691
Other comprehensive income (loss), net of taxes	(136)					(136)
Stock-based compensation expense	470		470
Stock options exercised	118		118
Purchase of treasury stock	(20)				(20)
Ending Balances at Dec. 31, 2018	34,276	126	20,829	17,614	(4,174)	(119)
Net income	11,145			11,145
Other comprehensive income (loss), net of taxes	(239)					(239)
Stock-based compensation expense	936		936
Employee common stock purchases	168	1	167
Stock options exercised	7		7
Purchase of treasury stock	(13)				(13)
Ending Balances at Dec. 31, 2019	$ 46,280	$ 127	$ 21,939	$ 28,759	$ (4,187)	$ (358)

- Definition

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

+ References + Details

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
OPERATING ACTIVITIES:
Net income	$ 11,145	$ 6,691	$ 1,626
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	3,434	3,182	1,942
Bad debt expense	80	10	10
Interest amortization of deferred financing costs	104	100	99
Stock-based compensation expense	936	470	381
Deferred income taxes, net	1,322	171	(234)
Impairment of goodwill		9,738
Revaluation of contingent consideration liability	(6,069)	(11,056)
Operating lease assets and liabilities, net	100
Loss on disposition of fixed assets		7	4
Long-term accrued income taxes	(19)	136	68
Working capital items:
Accounts receivable and unbilled receivables	5,648	(7,428)	(3,322)
Prepaid and other current assets	(386)	283	(618)
Accounts payable	(100)	(901)	1,685
Accrued payroll and related costs	174	(1,241)	472
Other accrued liabilities	(264)	(461)	1,000
Deferred revenue	(21)	(172)	234
Net cash flows provided by (used in) operating activities	16,084	(471)	3,347
INVESTING ACTIVITIES:
Acquisition of InfoTrellis, Inc. (net of cash acquired and issuance of contingent consideration)			(34,799)
Recovery of (payments for) non-current deposits	135	(285)	(8)
Capital expenditures	(1,014)	(771)	(1,127)
Net cash flows (used in) investing activities	(879)	(1,056)	(35,934)
FINANCING ACTIVITIES:
Borrowing (repayments) on revolving credit facility, net	(3,976)	4,526	5,364
Borrowing on term loan facility			30,500
(Repayments) on term loan facility	(9,575)	(4,003)	(7,253)
Proceeds from the issuance of common stock	168		6,000
Payment of deferred financing costs		(71)	(435)
Purchase of treasury stock	(13)	(20)	(20)
Proceeds from the exercise of stock options	7	118	70
Net cash flows provided by (used in) financing activities	(13,389)	550	34,226
Effect of exchange rate changes on cash and cash equivalents	(129)	(207)	10
Net change in cash and cash equivalents	1,687	(1,184)	1,649
Cash and cash equivalents, beginning of period	1,294	2,478	829
Cash and cash equivalents, end of period	2,981	1,294	2,478
SUPPLEMENTAL DISCLOSURE:
Cash payments for interest expense	1,780	2,060	925
Cash payments for income taxes	$ 2,634	$ 2,031	1,506
Capital expenditures in accounts payable			$ 312

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1.	Summary of Significant Accounting Policies:

Basis of Presentation

References in this Annual Report on Form

10-K

to “we”, “our”, “Mastech Digital”, “Mastech” or “the Company” refer collectively to Mastech Digital, Inc. and its wholly-owned operating subsidiaries, which are included in these Consolidated Financial Statements (the “Financial Statements”).

Description of Business

We are a provider of Digital Transformation IT Services.

Our portfolio of offerings include data and analytics services; other digital transformation services such as Salesforce.com and Digital Learning services; and IT staffing services that span across digital and mainstream technologies.

Reflective of our 2017 acquisition of the services division of Canada-based InfoTrellis, Inc., we have added specialized capabilities in delivering data and analytics services to our customers globally. This business offers project-based consulting services in the areas of Data Management, Data Engineering and Data Science, with such services delivered using

on-site

and offshore resources.

Our IT staffing business combines technical expertise with business process experience to deliver a broad range of staffing services in digital and mainstream technologies. Our digital technologies include data management, analytics, cloud, mobility, social and artificial intelligence. We work with businesses and institutions with significant IT spending and recurring staffing service needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements.

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.

See Note 2 “Revenue from Contracts with Customers” for further details.

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 $338,000 and $408,000 at December 31, 2019 and 2018, respectively. There were $80,000, $10,000 and $10,000 of bad debt expense charges for the years ended December 31, 2019, 2018 and 2017, 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

The Company capitalizes certain external and internal computer software and software development costs incurred during the application development stage. The application development stage generally includes software design and configuration, coding, testing and installation activities. Capitalized costs include only external direct cost of material and services consumed in developing or obtaining

internal-use

software, and payroll and payroll-related costs for employees who are directly associated with and devote time to the

internal-use

software project. Capitalization of such costs ceases no later than the point at which the project is substantially complete and ready for its intended use. Training and maintenance costs are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result in additional functionality.

The Company implemented new enterprise software applications to its backbone systems environment. The Company has capitalized $0.6 million and $1.8 million, respectively, related to this endeavor for which the core system was placed in service on July 1, 2018. The Company started amortizing these costs commencing with this

go-live

implementation date.

Depreciation and amortization expense related to fixed assets totaled $746,000 $455,000 and $232,000 for the years ended December 31, 2019, 2018 and 2017, respectively.

Goodwill and Intangible Assets

Identifiable intangible assets are recorded at fair value as of the closing date when acquired in a business combination. Identifiable intangible assets related to our Hudson IT and InfoTrellis acquisitions consisted of client relationships, covenants

not-to-compete,

trade names and in the case of the InfoTrellis acquisition, technology, 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 3 “Business Combinations” to the Notes 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

or more frequently if events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. The impairment test is performed at the reporting unit (business segment) level. Determination of recoverability is based on the lowest level of identifiable estimated future discounted 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 2019 and 2018, we performed quantitative impairment tests related to our June 2015 acquisition of Hudson Global Resources Management, Inc.’s U.S. IT staffing business (“Hudson IT”). The results of each of these testings indicated no impairment associated with the carrying amount of goodwill.

Additionally in 2019 and 2018, we performed quantitative impairment tests related to our July 2017 acquisition of InfoTrellis. The results of the 2019 testing indicated no impairment associated with the carrying amount of goodwill. The results of the 2018 testing indicated an impairment associated with the carrying amount of goodwill in 2018, and a goodwill impairment charge of $9.7 million was recorded in 2018 and is reflected in selling, general and administrative expenses in the Company’s Consolidated Statements of Operations in Item 8, herein.

Business Combinations

The Company accounts for acquisitions in accordance with guidance found in ASC 805,

Business Combinations

(“ASC 805”). 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-related 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 InfoTrellis financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of July 13, 2017.

Leases

The Company adopted ASU

No. 2016-02,

“Leases (Topic 842)” on January 1, 2019 using the additional transition method noted in ASU

2018-11.

The adoption of the new standard resulted in the Company recording a lease

right-of-use

asset and related lease liability of $5.7 million as of January 1, 2019. The cumulative effect of initially applying the new guidance had an immaterial impact on the opening balance of retained earnings. The Company does not expect the guidance to have a material impact on its consolidated net earnings in future periods. We elected the package of practical expedients permitted under the transition guidance within the new standard, which allowed us to carry-forward the historical lease classification, among other things.

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.

In 2017, the Company incurred an estimated

one-time

charge of $372,000 related to the enactment of the Tax Cuts and Jobs Act of 2017 (“TCJA”). This charge is related to the

re-measurement

of the Company’s deferred tax assets arising from a lower U.S. corporate tax rate of $294,000 and a $78,000 charge related to a

one-time

transition tax applicable to the new dividend exemption system related to foreign earnings. In 2018, the Company finalized this estimate, thus recording an additional expense of $86,000 related to the

re-measurement

of the Company’s deferred tax assets and a $165,000 charge related to a

one-time

transition tax applicable to the new dividend exemption system related to foreign earnings. No transition tax charges were incurred in 2019.

The TCJA also created a new requirement that certain income earned by foreign subsidiaries, known as global intangible

low-tax

income (“GILTI”), must be included in the gross income of their U.S. shareholder. The FASB allows an accounting policy election of either recognizing deferred taxes for temporary differences expected to reverse as GILTI in future years or recognizing such taxes as a current-period expense when incurred. We have elected to treat the tax effect of GILTI as a current-period expense as incurred.

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, 2019 and 2018, the Company provided $20,000 and $263,000 for uncertain tax positions, including interest and penalties, related to various federal and state income tax matters.

The Company’s 2015 federal income tax return was under audit by the Internal Revenue Service (“IRS”). In the fourth quarter 2019, the Company and the IRS agreed to certain adjustments related to the Company’s 2015 and 2016 income tax returns. The impact of this settlement on the Company’s tax provision in 2019 was not material.

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. Unamortized deferred financing costs are included as reductions in the long-term debt caption in the Consolidated Balance Sheets.

Contingent Consideration Liability

In connection with the InfoTrellis acquisition, the Company had an obligation to pay consideration that was contingent upon the achievement of specified earnings before interest and taxes objectives (“EBIT”). As of the acquisition date, the Company recorded a contingent consideration liability representing the estimated fair value of the contingent consideration that was expected to be paid. The fair value of the contingent consideration liability was estimated by utilizing a probability weighted simulation model to determine the fair value of contingent consideration. We

re-measured

this liability and recorded changes in the fair value when it was more likely than not that the future payments based on EBIT estimates had changed. Increases or decreases in the fair value of contingent consideration can result from changes in timing and amounts of revenue and earnings estimates.

In 2019 and 2018, the Company revalued the contingent consideration liability after determining that relevant conditions for payment of such liability were not satisfied. The revaluation resulted in a $6.1 million and $11.1 million reduction to the contingent consideration liability in 2019 and 2018, respectively, which is reflected in selling, general and administrative expenses in the Company’s Consolidated Statements of Operations, in Item 8, herein. No contingent consideration liability remains outstanding as of December 31, 2019.

Segment Reporting

Subsequent to the July 13, 2017 InfoTrellis acquisition, the Company has two reportable segments, in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”: Data and Analytics Services (which segment represents the acquired InfoTrellis business); and IT Staffing Services.

Revenue Recognition

The Company recognizes revenue on

time-and-material

contracts over time 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.

The Company recognizes revenue on fixed price contracts over time as services are rendered and uses a cost-based input method to measure progress. Determining a measure of progress requires management to make judgments that affect the timing of recognizing revenue. Under the cost-based input method, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues, including estimated fees or profits, are recorded proportionally as costs are incurred. The Company has determined that the cost-based input method provides a faithful depiction of the transfer of goods or services to the customer. Estimated losses are recognized immediately in the period in which current estimates indicate a loss. We record deferred revenues when cash payments are received or due in advance of our performance, including amounts which may be refundable.

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

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 3,900,000 shares (adjusted for the 2018

two-for-one

stock split) of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. The Plan is administered by the Compensation Committee of the Board of Directors. Stock options are granted at an exercise price equal to the closing share price of the Company’s common stock at the grant date and generally vest over a three to five-year period.

In October 2018, the Board of Directors of the Company approved the Mastech Digital, Inc. 2019 Employee Stock Purchase Plan (the “Stock Purchase Plan”). The Stock Purchase Plan is intended to meet the requirements of Section 423 of the Code and required the approval of the Company’s shareholders to be qualified under Section 423 of the Code. On May 15, 2019, the Company’s shareholders approved the Stock Purchase Plan. Under the Stock Purchase Plan, 600,000 shares of Common Stock (subject to adjustment upon certain changes in the Company’s capitalization) are available for purchase by eligible employees who become participants in the Stock Purchase Plan. The purchase price per share is 85% of the lesser of (1) the fair market value per share of Common Stock on the first day of the offering period, or (ii) the fair market value per share of Common Stock on the last day of the offering period.

The Company accounts for stock-based compensation expense in accordance with ASC Topic 718 “

Share-based Payments

” which requires us to measure all share-based payments based on their estimated fair value and recognize compensation expense over the requisite service period. The fair value of our stock options and shares issued under the Company’s Stock Purchase Plan 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 the program, the Company made treasury stock purchases in the open market, subject to market conditions and normal trading restrictions. Upon expiration, the program was not extended by the Company’s Board of Directors. Additionally, the Company makes stock purchases from time to time to satisfy employee tax obligations related to its Stock Incentive Plan. At December 31, 2019 and 2018, the Company held 1.6 million shares in its treasury at a cost of approximately $4.2 million.

Comprehensive Income

Comprehensive income as presented in the Consolidated Statements of Comprehensive Income consists of net income, unrealized gains or losses, net of tax, on cash flow hedging transactions and foreign currency translation adjustments.

Derivative Instruments and Hedging Activities – Interest Rate Swap Contracts

Concurrent with the Company’s borrowings on July 13, 2017 under its new credit facility, 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, “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 contracts 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 swap contract is deemed ineffective, the change in the fair value of the derivative is recorded in the Consolidated Statement of Operations as interest expense.

Foreign Currency Translation

The reporting currency of the Company and its subsidiaries is the U.S. dollar. The functional currency of the Company’s Indian subsidiaries is their local currency. The results of operations of the Company’s Indian subsidiaries are translated at the monthly average exchange rates prevailing during the period. The financial position of the Company’s Indian subsidiaries is translated at the current exchange rates at the end of the period, and the related translation adjustments are recorded as a component of accumulated other comprehensive income (loss) within Shareholders’ Equity. Gains and losses resulting from foreign currency transactions are included as a component of other income (expense), net in the Consolidated Statements of Operations, and have not been material for all periods presented.

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.

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In February 2016, the Financial Accounting Standards Board (“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). In July 2018, the FASB issued ASU

2018-10,

“Codification Improvements to Topic 842, Leases” and ASU

2018-11,

“Leases (Topic 842): Targeted Improvements”. The amendments in these ASUs clarify narrow aspects of the guidance issued in ASU

No. 2016-02

“Leases (Topic 842)” and provide an additional transition method to adopt the new leases standard. The new transition method allows an entity to recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. In December 2018, the FASB issued ASU

2018-20,

“Narrow-Scope Improvements for Lessors”. The amendments in this ASU clarify how lessors account for sales tax, certain lessor costs and variable payments. In March 2019, the FASB issued ASU

No. 2019-01,

“Leases (Topic 842) Codification Improvements”. The amendments in this ASU clarify fair value determinations by certain lessors, provide guidance on statement of cash flow disclosure for certain leases, and provide an exception to prior period comparative disclosure requirements for transition reporting. These ASUs are effective for annual and interim periods beginning after December 15, 2018 and 2019 with early adoption permitted. The Company adopted the new Lease guidance on January 1, 2019 using the additional transition method noted in ASU

2018-11.

The adoption of the new standard resulted in the Company recording a lease asset and related lease liability of $5.7 million as of January 1, 2019. The cumulative effect of initially applying the new guidance had an immaterial impact on the opening balance of retained earnings. The Company does not expect the guidance to have a material impact on its consolidated net earnings in future periods. Additional disclosures have been included in Note 4 in accordance with the requirements of the new guidance.

In August 2017, the FASB issued ASU

2017-12,

“Derivatives and Hedging (Topic 815); Targeted Improvements to Accounting for Hedging Activities”. The amendments in this ASU better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. To meet that objective, the amendments expand and refine hedge accounting for both nonfinancial and financial risk components and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. In October 2018, the FASB issued ASU

2018-16,

“Derivatives and Hedging (Topic 815); Inclusion of the Secured Overnight Financing Rate (“SOFR”) Overnight Index Swap (“OIS”) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes”. This ASU permits the use of the OIS Rate based on SOFR as a U.S. benchmark interest rate for hedge accounting purposes. The amendments in these ASUs are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. We adopted this ASU on January 1, 2019 with no material impact on our consolidated financial statements.

In February 2018, the FASB issued ASU

2018-02,

“Income Statement—Reporting Comprehensive Income (Topic 220); Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”. The amendments in this ASU allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act of 2017. Consequently, the amendments eliminate the stranded tax effects resulting from this Act and will improve the usefulness of information reported to financial statement users. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company adopted this ASU on January 1, 2019 with no material impact on its consolidated financial statements.

In June 2018, the FASB issued ASU

2018-07,

“Compensation — Stock Compensation (Topic 718); Improvements to Nonemployee Share-Based Payment Accounting”. The amendments in this ASU improve the accounting of nonemployee share-based payments issued to acquire goods and services used in an entity’s operations. Nonemployee share-based payment awards within the scope of Topic 718 are measured at the grant-date fair value of the equity instruments that an entity is obligated to issue when the good has been delivered or the service has been rendered. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We adopted this ASU on January 1, 2019 with no material impact on our consolidated financial statements.

In July 2018, the FASB issued ASU

2018-09,

“Codification Improvements”. The amendments in this ASU represent changes to clarify, correct errors in, or make minor improvements to the Codification. Topics covered include comprehensive income, investments, debt, stock compensation, income taxes, business combinations and fair value measurement. Some of the amendments in this ASU are effective immediately, however many are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company adopted this ASU on January 1, 2019 with no material impact on its consolidated financial statements.

Recent Accounting Pronouncements not yet adopted

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.

In August 2018, the FASB issued ASU

2018-13,

“Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement”. The amendments in this ASU modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its financial statements.

In August 2018, the FASB issued ASU

2018-15,

“Intangibles—Goodwill and

Other-Internal-Use

Software (Subtopic

350-40):

Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force)”. The amendments in this ASU align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain

internal-use

software. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its financial statements.

In April 2019, the FASB issued ASU

2019-04,

“Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments”. The amendments in this ASU clarify a variety of topics previously covered in Update

2016-13

“Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”, Update

2017-12

“Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities”, and Update

2016-01

“Financial Instruments—Overall (Subtopic

825-10):

Recognition and Measurement of Financial Assets and Financial Liabilities”. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its financial statements.

In December 2019, the FASB issued ASU

2019-12,

“Income Taxes (Topic 740)”. The amendments in this ASU simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and by clarifying and amending other areas of Topic 740. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2020. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its 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.

Revenue from Contracts with Customers

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers

2.	Revenue from Contracts with Customers

As of January 1, 2018, the Company adopted ASU

2014-09,

“Revenue from Contracts with Customers,” using the modified retrospective method. The core principle of this standard is that a company should recognize revenue to depict the transfer of promised services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those services. The implementation of this standard had no impact on the measurement of recognition of revenue of prior periods and we expect the impact of this new standard to be immaterial to us on an ongoing basis. Additional disclosures have been added in accordance with the ASU.

The Company recognizes revenue on

time-and-material

contracts over time 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 on a per transaction or labor hour basis, as that amount directly corresponds to the value of the Company’s performance. 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.

The Company recognizes revenue on fixed price contracts over time as services are rendered and uses a cost-based input method to measure progress. Determining a measure of progress requires management to make judgments that affect the timing of revenue recognized. Under the cost-based input method, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues, including estimated fees or profits, are recorded proportionally as costs are incurred. The Company has determined that the cost-based input method provides a faithful depiction of the transfer of goods or services to the customer. Estimated losses are recognized immediately in the period in which current estimates indicate a loss. We record deferred revenues when cash payments are received or due in advance of our performance, including amounts which may be refundable.

We do not sell, lease or otherwise market computer software or hardware, and essentially 100% of our revenue is derived from the sale of data and analytics, IT staffing and digital transformation services. We expense sales commissions in the same period in which revenues are realized. These costs are recorded within selling, general and administrative expenses.

Our data and analytics services segment provides specialized capabilities in delivering data management and analytics services to customers globally. This business offers project-based consulting services in the areas of Master Data Management, Enterprise Data Integration, Big Data, Analytics and Digital Transformation, which can be delivered using onsite and offshore resources.

Our IT staffing business combines technical expertise with business process experience to deliver a broad range of services in digital and mainstream technologies. Our digital technology stack includes data management and analytics, cloud, mobility, social and automation. Our mainstream technologies include business intelligence / data warehousing; web services; enterprise resource planning & customer resource management; and

e-Business

solutions. We work with businesses and institutions with significant

IT-spend

and recurring staffing needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements.

The following table depicts the disaggregation of our revenues by contract type and operating segment:


	Years Ended December 31,
	2019		2018		2017
	(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	18,732	$	18,919	$	7,755
Fixed-price Contracts		7,931		4,884		1,430

Subtotal Data and Analytics Services	$	26,663	$	23,803	$	9,185

IT Staffing Services Segment
Time-and-material Contracts	$	166,911	$	153,361	$	138,594
Fixed-price Contracts		—		—		103

Subtotal IT Staffing Services	$	166,911	$	153,361	$	138,697

Total Revenues	$	193,574	$	177,164	$	147,882

The Company had one client that exceeded 10% of total revenues in 2019 and 2018 (CGI = 11.3% and 12.8%, respectively). The Company had two clients that exceeded 10% of total revenues in 2017 (CGI=12.6% and Accenture PLC=10.7%). Additionally, CGI accounted for 10.3% and 17.9% of the Company’s accounts receivable balance at December 31, 2019 and 2018, respectively.

The Company’s top ten clients represented approximately 45%, 47% and 47% of total revenues in 2019, 2018 and 2017, respectively.

The following table presents our revenue from external customers disaggregated by geography, based on the work location of our customers:


	Years Ended December 31,
	2019		2018		2017
	(Amounts in thousands)
United States	$	188,710	$	172,610	$	145,513
Canada		2,918		3,125		1,729
India and Other		1,946		1,429		640

Total	$	193,574	$	177,164	$	147,882

Business Combinations

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Business Combinations

3.	Business Combinations

On July 7, 2017, Mastech Digital, Inc., through its wholly-owned subsidiaries Mastech InfoTrellis, Inc., Mastech InfoTrellis Digital, Ltd., Mastech Digital Data, Inc. and Mastech Digital Private Limited (collectively, the “Company Entities”), entered into two Asset Purchase Agreements and a Share Purchase Agreement (collectively, the “Purchase Agreements”) to acquire substantially all of the assets comprising the consulting services business in the areas of master data management, data integration and big data (the “Acquired Business”) of InfoTrellis Inc., InfoTrellis, Inc. and 2291496 Ontario Inc., including all outstanding shares of InfoTrellis India Private Limited (collectively, “InfoTrellis”). The aforementioned transaction was closed on July 13, 2017.

Under the terms of the Purchase Agreements, the Company Entities paid at the closing of the acquisition $35.75 million in cash, less certain working capital adjustments which totaled $861,000. The Purchase Agreements also provided for contingent consideration of $19.25 million in deferred cash payments, with up to $8.25 million payable if the EBIT of the Acquired Business for the

12-month

period beginning on August 1, 2017 (the “Actual Year 1 EBIT”) equals $10.0 million and up to $11.0 million payable if the EBIT of the Acquired Business for the

12-month

period beginning on August 1, 2018 (the “Actual Year 2 EBIT”) equals $10.7 million. The deferred amount payments were subject to adjustments under the terms of the Purchase Agreements based upon, among other items, the amount of the Actual Year 1 EBIT and the amount of the Actual Year 2 EBIT.

To fund the acquisition, the Company entered into a new credit agreement on July 13, 2017 with PNC Bank, National Association, as administrative agent, swing loan lender and issuing lender, PNC Capital Markets LLC, as sole lead arranger and sole book runner, and certain financial institutions party thereto as lenders. The Credit Agreement provides for a total aggregate commitment of $65.0 million, consisting of (i) a revolving credit facility in an aggregate principal amount not to exceed $27.5 million, subject to increases to an aggregate amount not to exceed $37.5 million upon satisfaction of certain conditions; (ii) a $30.5 million term loan facility; and (iii) a $7.0 million delayed draw term loan facility to be used exclusively toward contingent consideration payments. In addition, the Company entered into Securities Purchase Agreements with Ashok Trivedi and Sunil Wadhwani (collectively, the “Investors”) on July 7, 2017 pursuant to which the Company issued and sold an aggregate 1.7 million shares (the “Shares”) of its common stock, par value $0.01 per share (the “Common Stock”), to the Investors on July 13, 2017 for $6.0 million in aggregate gross proceeds (the “Private Placement Transactions”). The Company used the proceeds from the Private Placement Transactions to fund a portion of the cash paid at the closing of the acquisition.

On April 20, 2018, we entered into an amendment to the Credit Agreement. This amendment: (i) reduced the aggregate commitment amount of the revolving credit facility from $27.5 million to $22.5 million, which amount is subject to increase to an aggregate commitment amount not exceeding $32.5 million upon satisfaction of certain conditions; (ii) increased the aggregate commitment amount of the swing loan

sub-facility

under the revolving credit facility from $3.0 million to $5.0 million; and (iii) amended the financial covenant in the Credit Agreement related to the Company’s leverage ratio (as defined in the Credit Agreement) by increasing the maximum permitted leverage ratio for each of the fiscal quarters ending on or prior to September 30, 2019. Our desired results of entering into this amendment were to increase our financial flexibility; lower our unused line fees and improve the mechanics of how we manage our cash balances.

The acquisition 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 value as of the closing date.

The following table summarizes the fair value of consideration for the Acquired Business on the July 13, 2017 closing date:


(in thousands)	Amounts
Cash purchase price at closing	$	35,750
Working capital adjustments		(861	)
Estimated payout of contingent consideration (1)		17,125

Total Fair Value of Consideration	$	52,014

(1)	Based on a valuation conducted by an independent third party, the fair value of contingent consideration at the closing date was determined to be $17,125,000.

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


(in thousands)	Amounts
Cash balances on hand	$	341
Sale of common stock in a private placement transactions		6,000
Term loan debt facility		30,500
Revolving line of credit		9,000
Payoff of Mastech Digital’s previous credit facility		(10,091	)

Cash paid at Closing	$	35,750

The allocation of the purchase price was based on estimates of the fair value of assets acquired and liabilities assumed as of July 13, 2017, 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. Goodwill is expected to be largely deductible for tax purposes. The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Current Assets	$	6,909
Fixed Assets and Other		215
Identifiable intangible assets:
Client relationships		16,671
Covenant not-to-compete		761
Trade name		1,221
Technology		1,209

Total identifiable intangible assets		19,862
Goodwill		27,417
Current liabilities		(2,389	)

Net Assets Acquired	$	52,014

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 and technology were valued using the income approach—relief from royalty method. All identifiable intangibles are considered level 3 inputs under the fair value measurement and disclosure guidance.

The Company incurred $2.0 million of transaction expenses related to the acquisition in 2017. In 2018 and 2019, the Company reversed transaction expenses of $140,000 and $110,000, respectively that did not materialize. This credit expense related to investment banker fees that were tied to the contingent consideration liability. These expenses are included in selling, general and administrative expenses in the accompanying Consolidated Statement of Operations.

Included in the Consolidated Statement of Operations for year ended December 31, 2017 are revenues of $9.2 million and net income of approximately $1.1 million applicable to the InfoTrellis operations from our July 13, 2017 acquisition date through December 31, 2017.

The following reflects the Company’s unaudited pro forma results had the results of InfoTrellis been included from January 1, 2017 for all periods presented:


	Years Ended December 31,
	2019		2018		2017
	(Amounts in thousands, except per share data)
Revenue	$	193,574	$	177,164	$	158,785
Net income	$	11,145	$	6,691	$	2,388
Earnings per share—diluted	$	.99	$	.60	$	.22

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

Goodwill and Other Intangible Assets, net

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, net

4.	Goodwill and Other Intangible Assets, net

Goodwill related to our June 15, 2015 acquisition of Hudson IT totaled $8.4 million. Goodwill related to our July 13, 2017 acquisition of the services division of InfoTrellis totaled $27.4 million. During 2018, the Company recorded a goodwill impairment related to the InfoTrellis acquisition of $9.7 million. The impairment was attributable to a lower recovery in revenues from levels present at closing. Based upon the business performance subsequent to the acquisition date, we reduced our near-term outlook and lowered our revenue projections from original expectations. Also, we factored into our current assessment of discounted cash flows, additional investments to the sales organization and other necessary investments which were not initially considered.

A reconciliation of the beginning and ending amounts of goodwill by operating segment for the three years ended December 31, 2019 is as follows:


	Years Ended December 31,
	2019		2018			2017
	(Amounts in thousands)
IT Staffing Services:
Beginning balance	$	8,427	$	8,427		$	8,427
Goodwill recorded		—		—			—
Impairment		—		—			—

Ending balance	$	8,427	$	8,427		$	8,427


	Years Ended December 31,
	2019		2018			2017
	(Amounts in thousands)
Data and Analytics:
Beginning balance	$	17,679	$	27,417		$	—
Goodwill recorded		—		—			27,417
Impairment		—		(9,738	)		—

Ending balance	$	17,679	$	17,679		$	27,417

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, 2019 and 2018:


	As of December 31, 2019
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	3,027	$	4,972
Covenant-not-to-compete		5		319		290		29
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		16,671		3,415		13,256
Covenant-not-to-compete		5		761		374		387
Trade name		5		1,221		600		621
Technology		7		1,209		424		785

Total Intangible Assets			$	28,429	$	8,379	$	20,050


	As of December 31, 2018
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	2,361	$	5,638
Covenant-not-to-compete		5		319		226		93
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		16,671		2,025		14,646
Covenant-not-to-compete		5		761		222		539
Trade name		5		1,221		356		865
Technology		7		1,209		252		957

Total Intangible Assets			$	28,429	$	5,691	$	22,738

Amortization expense for the years ended December 31, 2019, 2018 and 2017 totaled $2.7 million, $2.7 million and $1.7 million, respectively and is included in selling, general and administrative expenses in the Consolidated Statement of Operations.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2020 through 2024 is as follows:


	Years Ended December 31,
	2020		2021		2022		2023		2024
	(Amounts in thousands)
Amortization expense	$	2,654	$	2,625	$	2,443	$	2,229	$	2,149

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2019

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

5.	Cash and Cash Equivalents

The Company had cash and cash equivalents consisting of cash balances on hand and money market funds that totaled $3.0 million at December 31, 2019 and $1.3 million at December 31, 2018. There were no restrictions on the Company’s cash balances during the periods presented.

Credit Facility

12 Months Ended

Dec. 31, 2019

Text Block [Abstract]

Credit Facility

6.	Credit Facility

On July 13, 2017, the Company entered into a Credit Agreement (the “Credit Agreement”) with PNC Bank, as administrative agent, swing loan lender and issuing lender, PNC Capital Markets LLC, as sole lead arranger and sole book-runner, and certain financial institution parties thereto as lenders (the “Lenders”). The Credit Agreement provides for a total aggregate commitment of $60 million, consisting of (i) a revolving credit facility (the “Revolver”) in an aggregate principal amount not to exceed $22.5 million (subject to increase by up to an additional $10 million upon satisfaction of certain conditions); (ii) a $30.5 million term loan facility (the “Term Loan”); and a (iii) $7.0 million delayed draw term loan facility (the “Delayed Draw Term Loan”), as more fully described in Exhibit 10.1 to the Company’s Forms

8-K,

filed with the SEC on July 19, 2017 and April 25, 2018.

The Revolver expires in July 2022 and includes swing loan and letter of credit

sub-limits

in the aggregate amount not to exceed $5.0 million for swing loans and $5.0 million for letters of credit. Borrowings under the Revolver may be denominated in U.S. dollars or Canadian dollars. The maximum borrowings in U.S. dollars may not exceed the sum of 85% of eligible U.S. accounts receivable and 60% of eligible U.S. unbilled receivables, less a reserve amount established by the administrative agent. The maximum borrowings in Canadian dollars may not exceed the lesser of (i) $10.0 million; and (ii) the sum of 85% of eligible Canadian receivables, plus 60% of eligible Canadian unbilled receivables, less a reserve amount established by the administrative agent.

Amounts borrowed under the Term Loan are required to be repaid in consecutive quarterly installments through and including July 1, 2022 and on the maturity date of July 13, 2022. The principal amount of each quarterly installment payable on the Term Loan equals the product of $30.5 million, multiplied by (i) 3.75% for quarterly installments payable through and including July 1, 2021; and (ii) 5.00% for quarterly installments payable on October 1, 2021 through and including the maturity date, with the maturity date payment equal to the outstanding amount of the loan on that date. The Delayed Draw Term Loan was not accessed and was cancelled effective July 2019.

Borrowings under the revolver and the term loan, 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 senior leverage ratio or (b) an adjusted London Interbank Offered Rate (“LIBOR”), plus an applicable margin determined based upon the Company’s senior leverage ratio. The applicable margin on the base rate is between 0.50% and 1.25% on revolver borrowings and between 1.75% and 2.50% on term loans. The applicable margin on the adjusted LIBOR is between 1.50% and 2.25% on revolver borrowings and between 2.75% and 3.50% on term loans. A 20 to 30 basis point per annum commitment fee on the unused portion of the revolver facility is charged and due monthly in arrears. The applicable commitment fee is determined based upon the Company’s senior leverage ratio.

The Company pledged substantially all of its assets in support of the Credit Agreement. The credit agreement contains standard financial covenants, including, but not limited to, covenants related to the Company’s senior leverage ratio and fixed charge ratio (as defined under the credit 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, 2019, the Company was in compliance with all provisions under the facility.

In connection with securing the commitments under the Credit Agreement and the April 20, 2018 amendment to the Credit Agreement, the Company paid a commitment fee and incurred deferred financing costs totaling $506,000, which were capitalized and are being amortized as interest expense over the life of the facility. Deferred financing costs of $263,000 and $367,000 (net of amortization) as of December 31, 2019 and December 31, 2018, respectively, are presented as reductions in long-term debt in the Company’s Consolidated Balance Sheets.

As of December 31, 2019 and 2018, the Company’s outstanding borrowings under the Revolver totaled $9.5 million and $13.6 million, respectively; and unused borrowing capacity available was approximately $13.0 million and $9.0 million, respectively. The Company’s outstanding borrowings under the term loan were $16.0 million and $25.5 million at December 31, 2019 and 2018, respectively. In the fourth quarter of 2019, the Company early paid $5.0 million of the term loan with a corresponding increase to the Revolver as the term loan accrues interest at a higher rate than the Revolver. The Company may make another early payment on the term loan of approximately $4.0 million in the first quarter of 2020. The Company believes the eligible borrowing base on the revolver will not fall below current outstanding borrowings for a period of time exceeding one year and has classified the $9.5 million net outstanding debt balance at December 31, 2019 as long-term.

As of December 31, 2019, the annual aggregate maturities of our outstanding debt (exclusive of deferred financing costs amortization) during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2020	$	4,575
2021		4,956
2022		15,989
2023		—
2024		—

Total	$	25,520

Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

The Company rents certain office facilities and equipment under noncancelable operating leases. Approximately 88,000 square feet of office space is utilized for the Company’s sales and recruiting offices, delivery centers, and corporate headquarters as of December 31, 2019. All of our leases are classified as operating leases. The average initial lease term is approximately five years. Several leases have an option to renew, at our sole discretion, for an additional term. Our present lease terms range from less than one year to 4.7 years with an average of two years. Leases with an initial term of twelve months or less are not recorded on the balance sheet.

The Company adopted ASU

No. 2016-02,

“Leases (Topic 842)” on January 1, 2019 using the additional transition method noted in ASU

2018-11.

The adoption of the new standard resulted in the Company recording a lease

right-of-use

asset and related lease liability of $5.7 million as of January 1, 2019. The cumulative effect of initially applying the new guidance had an immaterial impact on the opening balance of our retained earnings. The Company does not expect the guidance to have a material impact on its consolidated net earnings in future periods. The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which allowed us to carry-forward the historical lease classification, among other things.

The following table summarizes the balance sheet classification of the lease asset and related lease liability:


	December 31, 2019
	( in thousands)
Assets:
Long-term operating lease right-of-use assets	$	4,617

Liabilities:
Short-term operating lease liability	$	1,396
Long-term operating lease liability		3,321

Total Liabilities\	$	4,717

Future minimum rental payments for office facilities and equipment under the Company’s noncancelable operating leases are as follows:


	Amount as of December 31, 2019
	( in thousands)
2020	$	1,615
2021		1,144
2022		1,118
2023		1,098
2024		288
Thereafter		—

Total	$	5,263
Less: Imputed interest		(546	)

Present value of operating lease liabilities	$	4,717

The weighted average discount rate used to calculate the present value of future lease payments was 5.4%.

We recognize rent expense for these leases on a straight-line basis over the lease term. Rental expense for the years ended December 31, 2019, 2018 and 2017, totaled $1.6 million, $1.4 million and $1.2 million, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

8.	Commitment and 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, 2019

Retirement Benefits [Abstract]

Employee Benefit Plan

9.	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, 2019. Mastech’s total contributions to the Retirement Plan related to the qualified Hudson IT employees totaled $55,000, $79,000 and $89,000 for the three years ended December 31, 2019, 2018 and 2017, respectively. Effective January 2020, the Company eliminated the 401(k) match for Hudson IT employees.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2019

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

Stock-Based Compensation

10.	Stock-Based Compensation

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 3,900,000 shares (adjusted for the 2018

two-for-one

stock split) of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. As of December 31, 2019, the Company had 3,180,000 outstanding and/or exercised stock options, 260,000 vested performance shares and 243,000 outstanding and/or released restricted stock units that were issued under the Plan. Thus, as of December 31, 2019, the Company has 217,000 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 three 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, 2019:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2016		890,000		$	2.80
Granted		—			—
Exercised		(180,000	)		0.43
Cancelled / forfeited		(36,000	)		2.90

Outstanding at December 31, 2017		674,000			3.43
Granted		495,000			6.72
Exercised		(52,000	)		2.08
Cancelled / forfeited		(6,000	)		3.20

Outstanding at December 31, 2018		1,111,000			4.95
Granted		683,000			6.48
Exercised		(6,000	)		1.18
Cancelled / forfeited		(67,000	)		6.35

Outstanding at December 31, 2019		1,721,000		$	5.52

As of December 31, 2019, the Company’s outstanding “in the money” stock options using the

year-end

share price of $11.07 had an aggregate intrinsic value of $9.6 million. As of December 31, 2019, the intrinsic value of vested stock options totaled $3.0 million. The total intrinsic value of options exercised during 2019, 2018 and 2017 totaled $44,000, $373,000 and $522,000, respectively. The measurement date fair value of stock options vested during 2019, 2018 and 2017 totaled $529,000, $228,000 and $198,000, respectively.

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2019:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$2.01 to $4.00		610,000		6.2	$	3.55
$4.01 to $6.00		130,000		9.6		5.65
$6.01 to $8.00		981,000		8.7		6.72

		1,721,000		7.9	$	5.52


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$2.01 to $4.00		343,000		6.2	$	3.58
$4.01 to $6.00		—		—		—
$6.01 to $8.00		92,000		8.3		6.75

		435,000		6.7	$	4.25

Stock options of 683,000 units were issued during the year ended December 31, 2019 and vest over a five year period. Stock options of 495,000 units were issued during the year ended December 31, 2018 and vest over a five year period. No stock options were issued for the year ended December 31, 2017. The Company used the following average assumptions with respect to the Black-Scholes option pricing model for Mastech Digital stock options issued during 2019 and 2018.


	Years Ended December 31,
	2019			2018			2017
Stock option grants:
Weighted-average risk-free interest rate		2.4	%		2.8	%		—
Weighted-average dividend yield		0.0	%		0.0	%		—
Expected volatility		49.7	%		50.6	%		—
Expected term (in years)		5.0			5.0			—
Weighted-average fair value	$	2.95		$	3.15		$	—

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 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, 2019:


	Years Ended December 31,
	2019			2018			2017
Beginning outstanding balance		34,380			30,500			65,110
Awarded		16,365			25,380			—
Released		(17,460	)		(21,500	)		(34,610	)
Forfeited		—			—			—

Ending outstanding balance		33,285			34,380			30,500

The aggregate intrinsic value of restricted stock units outstanding at December 31, 2019 was $368,000. The total intrinsic value of restricted shares released during 2019 totaled $111,000.

In October 2018, the Board of Directors of the Company approved the Mastech Digital, Inc. 2019 Employee Stock Purchase Plan (the “Stock Purchase Plan”). The Stock Purchase Plan is intended to meet the requirements of Section 423 of the Code and had to be approved by the Company’s shareholders to be qualified. On May 15, 2019, the Company’s shareholders approved the Stock Purchase Plan. Under the Stock Purchase Plan, 600,000 shares of Common Stock (subject to adjustment upon certain changes in the Company’s capitalization) are available for purchase by eligible employees who become participants in the Stock Purchase Plan. The purchase price per share is 85% of the lesser of (i) the fair market value per share of Common Stock on the first day of the offering period, or (ii) the fair market value per share of Common Stock on the last day of the offering period.

During the year ended December 31, 2019, the Company issued 40,500 shares under the Stock Purchase Plan at an average share of $4.11. At December 31, 2019, there were 559,500 shares available for purchases under the Plan.

The Company’s eligible full-time employees are able to contribute up to 15% of their base compensation into the employee stock purchase plan, subject to an annual limit of $25,000 per person. Employees are able to purchase Company common stock at a 15% discount to the lower of the fair market value of the Company’s common stock on the initial or final trading dates of each

six-month

offering period. Offering periods begin on January 1 and July 1 of each year. The Company uses the Black-Scholes option pricing model to determine the fair value of employee stock purchase plan share-based payments. The fair value of the

six-month

“look-back” option in the Company’s employee stock purchase plans is estimated by adding the fair value of $0.15 of one share of stock to the fair value of $0.85 of an option on one share of stock. The Company utilized U.S. Treasury yields as of the grant date for its risk-free interest rate assumption, matching the Treasury yield terms to the

six-month

offering period. The Company utilized historical company data to develop its dividend yield and expected volatility assumptions.

Stock-based compensation expense of $936,000, $470,000 and $381,000 was recognized in the Consolidated Statements of Operations for the years ended December 31, 2019, 2018, and 2017, respectively. The Company has recognized related tax benefits associated with its share-based compensation arrangements for the years ended December 31, 2019, 2018, and 2017 of $252,000, $128,000, and $141,000, respectively. As of December 31, 2019, the total remaining unrecognized compensation expense related to

non-vested

stock options totaled $3.0 million and the total remaining unrecognized compensation expense related to restricted stock units amounted to $133,000 which will be amortized over the weighted-average remaining requisite service period of 3.6 years.

Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

11.	Income Taxes

The components of income before income

taxes

as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2019, 2018 and 2017:


	Years Ended December 31,
	2019		2018		2017
	(Amounts in thousands)
Income before income taxes:
Domestic	$	6,787	$	7,520	$	1,875
Foreign		8,432		1,894		1,073

Income before income taxes	$	15,219	$	9,414	$	2,948

The Company has foreign subsidiaries in Canada and India, both of which generate revenues from foreign clients. Additionally, the Company has foreign subsidiaries in Canada and India which provide services to its U.S. operations. Accordingly, the Company allocates a portion of its income to these subsidiaries based on a “transfer pricing” model and reports such income as foreign in the above table.

The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2019, 2018 and 2017:


	Years Ended December 31,
	2019			2018			2017
	(Amounts in thousands)
Current provision:
Federal	$	1,555		$	1,494		$	1,101
State		406			273			159
Foreign		751			807			276

Total current provision		2,712			2,574			1,536

Deferred provision:
Federal		(13	)		317			(205	)
State		(4	)		96			(73	)
Foreign		1,379			(264	)		64

Total deferred provision		1,362			149			(214	)

Total provision for income taxes	$	4,074		$	2,723		$	1,322

The reconciliation of income taxes computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2019, 2018 and 2017 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2019					2018					2017
Income taxes computed at the federal statutory rate	$	3,196		21.0	%	$	1,977		21.0	%	$	1,002		34.0	%
State income taxes, net of federal tax benefit		404		2.7			387		4.1			116		3.9
Excess tax benefits from stock options/restricted shares		(9	)	(0.1	)		(93	)	(1.0	)		(140	)	(4.7	)
Estimated charge for U.S. tax reform		—		—			251		2.7			372		12.6
Charge for global intangible low-taxed income (“GILTI”)		69		0.5			—		—			—		—
Difference in tax rate on foreign earnings/other		414		2.7			201		2.1			(28	)	(1.0	)

	$	4,074		26.8	%	$	2,723		28.9	%	$	1,322		44.8	%

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


	At December 31,
	2019			2018
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	88		$	109
Accrued vacation and bonuses		315			228
Stock-based compensation expense		396			194
Acquisition-related transaction costs		414			507

Total deferred tax assets		1,213			1,038

Deferred tax liabilities:
Prepaid expenses		221			186
Depreciation, intangibles and contingent consideration		2,017			555

Total deferred tax liabilities		2,238			741

Net deferred tax asset (liability)	$	(1,025	)	$	297

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, 2019 is as follows:


	Years Ended December 31,
(Amounts in thousands)	2019			2018			2017
Unrecognized tax benefits, beginning balance	$	263		$	95		$	128
Additions related to current period		—			208			—
Additions related to prior periods		—			—			—
Reductions related to prior periods		(243	)		(40	)		(33	)

Unrecognized tax benefits, ending balance	$	20		$	263		$	95

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2019, 2018 and 2017, the Company had $5,000, $10,000 and $12,000, respectively, accrued for interest and penalties.

Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

12.	Derivative Instruments and Hedging Activities

Interest Rate Risk Management

Concurrent with the Company’s July 13, 2017 borrowings under its new credit facility, the Company entered into a 44–month 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 1.99% and receives interest at a variable rate equal to the daily U.S. LIBOR on an initial notional amount of $15.0 million. Notional amounts were $10.3 million and $12.6 million at December 31, 2019 and 2018, respectively. 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 Statements of Operations as interest expense. Prior to July 13, 2017, the Company had outstanding interest-rate swap contracts related to term loan borrowings under the Company’s previous credit agreement. The fair value of the interest-rate swap contracts at December 31, 2019 and 2018 was a liability of $43,000 and an asset of $106,000, respectively, and is reflected in the Consolidated Balance Sheets as other current liabilities in 2019 and other current assets in 2018.

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2019 (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)

Interest-Rate
Swap
Contracts	$(149)	Interest Expense	$32	Interest Expense	$—

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2018 (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)

Interest-Rate
Swap
Contracts	$96	Interest Expense	$(2)	Interest Expense	$—

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

December 31, 2019

December 31, 2018

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current Liabilities

Other Current Assets

106

The estimated amount of pretax (loss) as of December 31, 2019 that is expected to be reclassified from other comprehensive income into earnings, within the next 12 months is approximately ($16,000).

Shareholders' Equity

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Shareholders' Equity

13.	Shareholders’ Equity

On July 7, 2017 the Company entered into Securities Purchase Agreements with Ashok Trivedi and Sunil Wadhwani pursuant to which the Company agreed to sell to each the number of shares of Company common stock (“Common Stock”) equal to $3.0 million divided by the greater of (i) $3.50 per share of Common Stock and (ii) the closing price of the Common Stock on the NYSE American on July 10, 2017, which was $3.18 per share. On July 13, 2017, the Closing Date of the Company’s acquisition of InfoTrellis’ services division, the Company issued and sold an aggregate of approximately 1.7 million shares of Common Stock to Ashok Trivedi and Sunil Wadhwani for $6.0 million in aggregate gross proceeds. The Company used the proceeds from the private placement to fund a portion of the closing date purchase price of the InfoTrellis acquisition.

The Company purchased 2,574 and 2,574 shares in 2019 and 2018 at an average price of $5.05 and $8.01, respectively to satisfy employee tax obligations related to its Stock Incentive Plan. These shares were not acquired pursuant to any publicly announced purchase program.

Earnings per Share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Earnings per Share

14.	Earnings per Share

The computation of basic earnings per share (“EPS”) is based on the Company’s net income divided by the weighted average number of common shares outstanding. Diluted earnings per share reflects the potential dilution that could occur if outstanding stock options and restricted share units were exercised / released. The dilutive effect of stock options and restricted share units were calculated using the treasury stock method.

For the years ended December 31, 2019, 2018 and 2017, there were 518,000, 141,000 and nil anti-dilutive stock options that were excluded from the computation of diluted earnings per share, respectively.

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


	Years Ended December 31,
(Amounts in thousands)	2019		2018		2017
Weighted-average shares outstanding:
Basic		11,029		10,950		9,924
Stock options and restricted share units		203		211		74

Diluted		11,232		11,161		9,998

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)	2019		2018		2017
Net income	$	11,145	$	6,691	$	1,626
Basic weighted-average shares outstanding		11,029		10,950		9,924

Basic EPS	$	1.01	$	.61	$	.16

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)	2019		2018		2017
Net income	$	11,145	$	6,691	$	1,626
Diluted weighted-average shares outstanding		11,232		11,161		9,998

Diluted EPS	$	.99	$	.60	$	.16

Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2019

Text Block [Abstract]

Other comprehensive income (loss)

15.	Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) for the years ended December 31, 2019, 2018 and 2017 were as follows:


	Foreign Currency Translation Adjustments			Derivative Financial Instruments Designated as Cash Flow Hedges			Total
(in thousands)
Balance at December 31, 2016	$	—		$	(7	)	$	(7	)
Gain arising during the period		10			77			87
Reclassification to earnings for (loss) realized		—			(56	)		(56	)
Income tax (expense)		—			(7	)		(7	)

Net other comprehensive income – Year 2017		10			14			24

Balance at December 31, 2017	$	10		$	7		$	17
Gain (loss) arising during the period		(207	)		98			(109	)
Reclassification to earnings for (loss) realized		—			(2	)		(2	)
Income tax (expense)		—			(25	)		(25	)

Net other comprehensive income (loss) – Year 2018		(207	)		71			(136	)

Balance at December 31, 2018	$	(197	)	$	78		$	(119	)
(Loss) arising during the period		(129	)		(181	)		(310	)
Reclassification to earnings for gains realized		—			32			32
Income tax benefit		—			39			39

Net other comprehensive (loss) – Year 2019		(129	)		(110	)		(239	)

Balance at December 31, 2019	$	(326	)	$	(32	)	$	(358	)

Generally, the assets and liabilities of foreign operations are translated into U.S. dollars using the current exchange rate. For those operations, changes in exchange rates generally do not affect cash flows; therefore, resulting translation adjustments are made in shareholders’ equity rather than in net income.

See Note 12 for information regarding hedging activities.

Fair Value Measurements

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Fair Value Measurements

16.	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, 2019
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	(43	)	$	—		$	(43	)
Contingent consideration liabilities	$	—	$	—		$	—		$	—


	Fair Value as of December 31, 2018
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	106		$	—		$	106
Contingent consideration liabilities	$	—	$	—		$	(6,069	)	$	(6,069	)

The fair value of interest rate swap contracts are based on quoted prices for similar instruments from a commercial bank, and therefore, the fair value measurement is considered to be within Level 2.

The fair value of the contingent consideration liability was estimated by utilizing a probability weighted simulation model to determine the fair value of contingent consideration, and therefore, the fair value measurement is considered to be within Level 3.

In 2019 and 2018, the Company revalued the contingent consideration liability after determining that relevant conditions for payment of such liability were not satisfied. The revaluation resulted in a $6.1 million and $11.1 million reduction to the contingent consideration liability in 2019 and 2018, respectively, which is reflected in selling and administrative expenses in the Company’s Consolidated Statements of Operations, in Item 8 herein.

The following table provides information regarding changes in the Company’s Level 3 fair values for the contingent consideration liability for the three years ended December 31, 2019:


	Years Ended December 31,
	2019			2018			2017
	(Amounts in thousands)
Beginning balance	$	6,069		$	17,125		$	—
Contingent consideration incurred		—			—			17,125
Payments made		—			—			—
Revaluation		(6,069	)		(11,056	)		—

Ending balance	$	—		$	6,069		$	17,125

At December 31, 2019 and December 31, 2018, the Company carried the following financial assets (liabilities) at fair value measured on a

non-recurring

basis (in thousands):


	Fair Value as of December 31, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	26,106	$	26,106

During the year ended December 31, 2018, the Company recorded a goodwill impairment related to the InfoTrellis acquisition of $9.7 million. No impairment was incurred in the year ended December 31, 2019.

- 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, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

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


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2019	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	45,199	$	10,835	$	964	$	.09	$	.09
Second quarter		48,472		12,054		5,958		.54		.53
Third quarter		49,543		12,329		1,949		.18		.17
Fourth quarter		50,360		12,763		2,274		.21		.20

Annual	$	193,574	$	47,981	$	11,145	$	1.01	$	.99


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2018	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	43,333	$	10,261	$	1,380	$	.13	$	.12
Second quarter		44,894		10,892		2,817		.26		.25
Third quarter		44,292		10,710		1,620		.15		.14
Fourth quarter		44,645		10,665		874		.08		.08

Annual	$	177,164	$	42,528	$	6,691	$	.61	$	.60

Business Segments and Geographic Information

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Business Segments and Geographic Information

18.	Business Segments and Geographic Information

Our reporting segments are: 1) Data and Analytics Services; and 2) IT Staffing Services.

The data and analytics services segment was acquired through the July 13, 2017 acquisition of the services division of Canada-based InfoTrellis, Inc. This segment is a project-based consulting services business with specialized capabilities in data management and analytics. The business is marketed as Mastech InfoTrellis and utilizes a dedicated sales team with deep subject matter expertise. Mastech InfoTrellis has offices in Atlanta, Georgia, Toronto, Canada and Austin, Texas and a global delivery center in Chennai, India. Project-based delivery reflects a combination of

on-site

resources and offshore resources. Assignments are secured on both a time and material and fixed price basis.

The IT staffing services segment offers staffing services in digital and mainstream technologies; and digital transformation services focused on providing CRM on the cloud through Salesforce.com and using digital methods to enhance organizational learning. These services are marketed using a common sales force and delivered via our domestic and global recruitment centers. While the vast majority of our assignments are based on time and materials, we do have the capabilities to deliver our digital transformation services on a fixed price basis.

Below are the operating results of our reporting segments:


	At December 31,
	2019			2018			2017
	(Amounts in thousands)
Revenues:
Data and analytics services	$	26,663		$	23,803		$	9,185
IT staffing services		166,911			153,361			138,697

Total revenues	$	193,574		$	177,164		$	147,882

Gross Margin %:
Data and analytics services		46.7	%		44.0	%		44.8	%
IT staffing services		21.3	%		20.9	%		19.8	%

Total gross margin %		24.8	%		24.0	%		21.4	%
Segment operating income:
Data and analytics services	$	5,495		$	5,710		$	2,531
IT staffing services		8,001			7,184			5,279

Subtotal		13,496			12,894			7,810
Amortization of acquired intangible assets		(2,688	)		(2,727	)		(1,710	)
Revaluation of contingent consideration liability		6,069			11,056			—
Goodwill impairment		—			(9,738	)		—
Acquisition-related transaction expenses		110			140			(2,019	)
Interest expenses and other, net		(1,768	)		(2,211	)		(1,133	)

Income before income taxes	$	15,219		$	9,414		$	2,948

Below is a reconciliation of total assets, depreciation and amortization and capital expenditures by segment:


	Total Assets						Depreciation & Amortization						Capital Expenditures
Amounts in thousands	2019		2018		2017		2019		2018		2017		2019		2018		2017
Data and Analytics Services	$	41,527	$	43,182	$	53,683	$	2,078	$	2,051	$	925	$	203	$	175	$	11
IT Staffing Services		49,057		49,402		44,921		1,356		1,131		1,017		811		596		1,428

Total	$	90,584	$	92,584	$	98,604	$	3,434	$	3,182	$	1,942	$	1,014	$	771	$	1,439

Below is geographic information related to our revenues from external customers and fixed assets, net (equipment, enterprise software and leasehold improvements):


	Revenues						Equipment, Enterprise Software and Leasehold Improvements, net
Amounts in thousands	2019		2018		2017		2019		2018		2017
United States	$	188,710	$	172,610	$	145,513	$	2,095	$	1,956	$	1,730
Canada		2,918		3,125		1,729		8		17		19
India and Other		1,946		1,429		640		373		235		150

Total	$	193,574	$	177,164	$	147,882	$	2,476	$	2,208	$	1,899

Subsequent Event

12 Months Ended

Dec. 31, 2019

Subsequent Events [Abstract]

Subsequent Event

19.	Subsequent Event

On March 11, 2020, the World Health Organization declared COVID-19 a pandemic. The extent of COVID-19’s effect on the Company’s operational and financial performance will depend on future developments, including the duration, spread and intensity of the pandemic, all of which are uncertain and difficult to predict considering the rapidly evolving landscape. As a result, it is not currently possible to ascertain the overall impact of COVID-19 on the Company’s business. However, if the pandemic continues to evolve into a severe worldwide health crisis, the disease could have a material adverse effect on the Company’s business, results of operations, financial condition and cash flows.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Basis of Presentation

References in this Annual Report on Form

10-K

Description of Business

We are a provider of Digital Transformation IT Services.

on-site

and offshore resources.

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

Cash and Cash Equivalents

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.

See Note 2 “Revenue from Contracts with Customers” for further details.

Allowance for Uncollectible Accounts

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

internal-use

software, and payroll and payroll-related costs for employees who are directly associated with and devote time to the

internal-use

go-live

implementation date.

Depreciation and amortization expense related to fixed assets totaled $746,000 $455,000 and $232,000 for the years ended December 31, 2019, 2018 and 2017, respectively.

Goodwill and Intangible Assets

not-to-compete,

We review goodwill and intangible assets for impairment annually as of October 1

Business Combinations

The Company accounts for acquisitions in accordance with guidance found in ASC 805,

Business Combinations

(1) in-process

re-measurements

to verify that the consideration paid, assets acquired and liabilities assumed have all been properly valued.

The InfoTrellis financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of July 13, 2017.

Leases

The Company adopted ASU

No. 2016-02,

“Leases (Topic 842)” on January 1, 2019 using the additional transition method noted in ASU

2018-11.

The adoption of the new standard resulted in the Company recording a lease

right-of-use

Income Taxes

In 2017, the Company incurred an estimated

one-time

charge of $372,000 related to the enactment of the Tax Cuts and Jobs Act of 2017 (“TCJA”). This charge is related to the

re-measurement

of the Company’s deferred tax assets arising from a lower U.S. corporate tax rate of $294,000 and a $78,000 charge related to a

one-time

re-measurement

of the Company’s deferred tax assets and a $165,000 charge related to a

one-time

transition tax applicable to the new dividend exemption system related to foreign earnings. No transition tax charges were incurred in 2019.

The TCJA also created a new requirement that certain income earned by foreign subsidiaries, known as global intangible

low-tax

The Company accounts for uncertain tax positions in accordance with ASC Topic

740-10,

“

Accounting for Uncertainty in Income Taxes

Deferred Financing Costs

Contingent Consideration Liability

re-measured

Segment Reporting

Revenue Recognition

The Company recognizes revenue on

time-and-material

contracts over time 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

Stock-Based Compensation

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 3,900,000 shares (adjusted for the 2018

two-for-one

The Company accounts for stock-based compensation expense in accordance with ASC Topic 718 “

Share-based Payments

Treasury Stock

Comprehensive Income

Derivative Instruments and Hedging Activities - Interest Rate Swap Contracts

Derivative Instruments and Hedging Activities – Interest Rate Swap Contracts

Foreign Currency Translation

Earnings Per Share

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In February 2016, the Financial Accounting Standards Board (“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). In July 2018, the FASB issued ASU

2018-10,

“Codification Improvements to Topic 842, Leases” and ASU

2018-11,

“Leases (Topic 842): Targeted Improvements”. The amendments in these ASUs clarify narrow aspects of the guidance issued in ASU

No. 2016-02

2018-20,

“Narrow-Scope Improvements for Lessors”. The amendments in this ASU clarify how lessors account for sales tax, certain lessor costs and variable payments. In March 2019, the FASB issued ASU

No. 2019-01,

2018-11.

In August 2017, the FASB issued ASU

2017-12,

2018-16,

In February 2018, the FASB issued ASU

2018-02,

In June 2018, the FASB issued ASU

2018-07,

In July 2018, the FASB issued ASU

2018-09,

Recent Accounting Pronouncements not yet adopted

In January 2017, the FASB issued ASU

2017-04,

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.

In August 2018, the FASB issued ASU

2018-13,

In August 2018, the FASB issued ASU

2018-15,

“Intangibles—Goodwill and

Other-Internal-Use

Software (Subtopic

350-40):

internal-use

In April 2019, the FASB issued ASU

2019-04,

2016-13

“Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”, Update

2017-12

“Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities”, and Update

2016-01

“Financial Instruments—Overall (Subtopic

825-10):

In December 2019, the FASB issued ASU

2019-12,

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Estimated Useful Lives of Depreciable Assets

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


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

Revenue from Contracts with Customers (Tables)

12 Months Ended

Dec. 31, 2019

Summary of Disaggregation of Our Revenues by Contract Type and Operating Segment

The following table depicts the disaggregation of our revenues by contract type and operating segment:


	Years Ended December 31,
	2019		2018		2017
	(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	18,732	$	18,919	$	7,755
Fixed-price Contracts		7,931		4,884		1,430

Subtotal Data and Analytics Services	$	26,663	$	23,803	$	9,185

IT Staffing Services Segment
Time-and-material Contracts	$	166,911	$	153,361	$	138,594
Fixed-price Contracts		—		—		103

Subtotal IT Staffing Services	$	166,911	$	153,361	$	138,697

Total Revenues	$	193,574	$	177,164	$	147,882

Summary of Revenue from External Customers

The following table presents our revenue from external customers disaggregated by geography, based on the work location of our customers:


	Years Ended December 31,
	2019		2018		2017
	(Amounts in thousands)
United States	$	188,710	$	172,610	$	145,513
Canada		2,918		3,125		1,729
India and Other		1,946		1,429		640

Total	$	193,574	$	177,164	$	147,882

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Summary of Fair Value of Consideration for Acquired Business

The following table summarizes the fair value of consideration for the Acquired Business on the July 13, 2017 closing date:


(in thousands)	Amounts
Cash purchase price at closing	$	35,750
Working capital adjustments		(861	)
Estimated payout of contingent consideration (1)		17,125

Total Fair Value of Consideration	$	52,014

(1)	Based on a valuation conducted by an independent third party, the fair value of contingent consideration at the closing date was determined to be $17,125,000.

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	$	341
Sale of common stock in a private placement transactions		6,000
Term loan debt facility		30,500
Revolving line of credit		9,000
Payoff of Mastech Digital’s previous credit facility		(10,091	)

Cash paid at Closing	$	35,750

Schedule of Fair Value of Net Assets Acquired

The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Current Assets	$	6,909
Fixed Assets and Other		215
Identifiable intangible assets:
Client relationships		16,671
Covenant not-to-compete		761
Trade name		1,221
Technology		1,209

Total identifiable intangible assets		19,862
Goodwill		27,417
Current liabilities		(2,389	)

Net Assets Acquired	$	52,014

Summary of Unaudited Pro Forma Results

The following reflects the Company’s unaudited pro forma results had the results of InfoTrellis been included from January 1, 2017 for all periods presented:


	Years Ended December 31,
	2019		2018		2017
	(Amounts in thousands, except per share data)
Revenue	$	193,574	$	177,164	$	158,785
Net income	$	11,145	$	6,691	$	2,388
Earnings per share—diluted	$	.99	$	.60	$	.22

Goodwill and Other Intangible Assets, net (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Reconciliation of Goodwill

A reconciliation of the beginning and ending amounts of goodwill by operating segment for the three years ended December 31, 2019 is as follows:


	Years Ended December 31,
	2019		2018			2017
	(Amounts in thousands)
IT Staffing Services:
Beginning balance	$	8,427	$	8,427		$	8,427
Goodwill recorded		—		—			—
Impairment		—		—			—

Ending balance	$	8,427	$	8,427		$	8,427


	Years Ended December 31,
	2019		2018			2017
	(Amounts in thousands)
Data and Analytics:
Beginning balance	$	17,679	$	27,417		$	—
Goodwill recorded		—		—			27,417
Impairment		—		(9,738	)		—

Ending balance	$	17,679	$	17,679		$	27,417

Components of Identifiable Intangible assets

Identifiable intangible assets were comprised of the following as of December 31, 2019 and 2018:


	As of December 31, 2019
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	3,027	$	4,972
Covenant-not-to-compete		5		319		290		29
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		16,671		3,415		13,256
Covenant-not-to-compete		5		761		374		387
Trade name		5		1,221		600		621
Technology		7		1,209		424		785

Total Intangible Assets			$	28,429	$	8,379	$	20,050


	As of December 31, 2018
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	2,361	$	5,638
Covenant-not-to-compete		5		319		226		93
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		16,671		2,025		14,646
Covenant-not-to-compete		5		761		222		539
Trade name		5		1,221		356		865
Technology		7		1,209		252		957

Total Intangible Assets			$	28,429	$	5,691	$	22,738

Schedule of Estimated Amortization Expense

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2020 through 2024 is as follows:


	Years Ended December 31,
	2020		2021		2022		2023		2024
	(Amounts in thousands)
Amortization expense	$	2,654	$	2,625	$	2,443	$	2,229	$	2,149

Credit Facility (Tables)

12 Months Ended

Dec. 31, 2019

Text Block [Abstract]

Schedule of Annual Aggregate Outstanding Debt

As of December 31, 2019, the annual aggregate maturities of our outstanding debt (exclusive of deferred financing costs amortization) during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2020	$	4,575
2021		4,956
2022		15,989
2023		—
2024		—

Total	$	25,520

Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Summary of Balance Sheet classification of lease asset and related lease liability

The following table summarizes the balance sheet classification of the lease asset and related lease liability:


	December 31, 2019
	( in thousands)
Assets:
Long-term operating lease right-of-use assets	$	4,617

Liabilities:
Short-term operating lease liability	$	1,396
Long-term operating lease liability		3,321

Total Liabilities\	$	4,717

Schedule of Minimum Future Rental Payments

Future minimum rental payments for office facilities and equipment under the Company’s noncancelable operating leases are as follows:


	Amount as of December 31, 2019
	( in thousands)
2020	$	1,615
2021		1,144
2022		1,118
2023		1,098
2024		288
Thereafter		—

Total	$	5,263
Less: Imputed interest		(546	)

Present value of operating lease liabilities	$	4,717

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2019

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, 2019:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2016		890,000		$	2.80
Granted		—			—
Exercised		(180,000	)		0.43
Cancelled / forfeited		(36,000	)		2.90

Outstanding at December 31, 2017		674,000			3.43
Granted		495,000			6.72
Exercised		(52,000	)		2.08
Cancelled / forfeited		(6,000	)		3.20

Outstanding at December 31, 2018		1,111,000			4.95
Granted		683,000			6.48
Exercised		(6,000	)		1.18
Cancelled / forfeited		(67,000	)		6.35

Outstanding at December 31, 2019		1,721,000		$	5.52

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, 2019:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$2.01 to $4.00		610,000		6.2	$	3.55
$4.01 to $6.00		130,000		9.6		5.65
$6.01 to $8.00		981,000		8.7		6.72

		1,721,000		7.9	$	5.52


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$2.01 to $4.00		343,000		6.2	$	3.58
$4.01 to $6.00		—		—		—
$6.01 to $8.00		92,000		8.3		6.75

		435,000		6.7	$	4.25

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

The Company used the following average assumptions with respect to the Black-Scholes option pricing model for Mastech Digital stock options issued during 2019 and 2018.


	Years Ended December 31,
	2019			2018			2017
Stock option grants:
Weighted-average risk-free interest rate		2.4	%		2.8	%		—
Weighted-average dividend yield		0.0	%		0.0	%		—
Expected volatility		49.7	%		50.6	%		—
Expected term (in years)		5.0			5.0			—
Weighted-average fair value	$	2.95		$	3.15		$	—

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, 2019:


	Years Ended December 31,
	2019			2018			2017
Beginning outstanding balance		34,380			30,500			65,110
Awarded		16,365			25,380			—
Released		(17,460	)		(21,500	)		(34,610	)
Forfeited		—			—			—

Ending outstanding balance		33,285			34,380			30,500

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

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, 2019, 2018 and 2017:


	Years Ended December 31,
	2019		2018		2017
	(Amounts in thousands)
Income before income taxes:
Domestic	$	6,787	$	7,520	$	1,875
Foreign		8,432		1,894		1,073

Income before income taxes	$	15,219	$	9,414	$	2,948

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, 2019, 2018 and 2017:


	Years Ended December 31,
	2019			2018			2017
	(Amounts in thousands)
Current provision:
Federal	$	1,555		$	1,494		$	1,101
State		406			273			159
Foreign		751			807			276

Total current provision		2,712			2,574			1,536

Deferred provision:
Federal		(13	)		317			(205	)
State		(4	)		96			(73	)
Foreign		1,379			(264	)		64

Total deferred provision		1,362			149			(214	)

Total provision for income taxes	$	4,074		$	2,723		$	1,322

Reconciliation of Income Taxes

The reconciliation of income taxes computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2019, 2018 and 2017 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2019					2018					2017
Income taxes computed at the federal statutory rate	$	3,196		21.0	%	$	1,977		21.0	%	$	1,002		34.0	%
State income taxes, net of federal tax benefit		404		2.7			387		4.1			116		3.9
Excess tax benefits from stock options/restricted shares		(9	)	(0.1	)		(93	)	(1.0	)		(140	)	(4.7	)
Estimated charge for U.S. tax reform		—		—			251		2.7			372		12.6
Charge for global intangible low-taxed income (“GILTI”)		69		0.5			—		—			—		—
Difference in tax rate on foreign earnings/other		414		2.7			201		2.1			(28	)	(1.0	)

	$	4,074		26.8	%	$	2,723		28.9	%	$	1,322		44.8	%

Components of Deferred Tax Assets and Liabilities

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


	At December 31,
	2019			2018
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	88		$	109
Accrued vacation and bonuses		315			228
Stock-based compensation expense		396			194
Acquisition-related transaction costs		414			507

Total deferred tax assets		1,213			1,038

Deferred tax liabilities:
Prepaid expenses		221			186
Depreciation, intangibles and contingent consideration		2,017			555

Total deferred tax liabilities		2,238			741

Net deferred tax asset (liability)	$	(1,025	)	$	297

Unrecognized Tax Benefits Related to Uncertain Tax Positions


	Years Ended December 31,
(Amounts in thousands)	2019			2018			2017
Unrecognized tax benefits, beginning balance	$	263		$	95		$	128
Additions related to current period		—			208			—
Additions related to prior periods		—			—			—
Reductions related to prior periods		(243	)		(40	)		(33	)

Unrecognized tax benefits, ending balance	$	20		$	263		$	95

Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2019

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, 2019 (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)

Interest-Rate
Swap
Contracts	$(149)	Interest Expense	$32	Interest Expense	$—

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2018 (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)

Interest-Rate
Swap
Contracts	$96	Interest Expense	$(2)	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, 2019

December 31, 2018

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current Liabilities

Other Current Assets

106

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2019

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)	2019		2018		2017
Weighted-average shares outstanding:
Basic		11,029		10,950		9,924
Stock options and restricted share units		203		211		74

Diluted		11,232		11,161		9,998

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)	2019		2018		2017
Net income	$	11,145	$	6,691	$	1,626
Basic weighted-average shares outstanding		11,029		10,950		9,924

Basic EPS	$	1.01	$	.61	$	.16

Computation of Diluted EPS


	Years Ended December 31,
(Amounts in thousands, except per share data)	2019		2018		2017
Net income	$	11,145	$	6,691	$	1,626
Diluted weighted-average shares outstanding		11,232		11,161		9,998

Diluted EPS	$	.99	$	.60	$	.16

Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2019

Text Block [Abstract]

Summary of accumulated other comprehensive income (loss)

The changes in accumulated other comprehensive income (loss) for the years ended December 31, 2019, 2018 and 2017 were as follows:


	Foreign Currency Translation Adjustments			Derivative Financial Instruments Designated as Cash Flow Hedges			Total
(in thousands)
Balance at December 31, 2016	$	—		$	(7	)	$	(7	)
Gain arising during the period		10			77			87
Reclassification to earnings for (loss) realized		—			(56	)		(56	)
Income tax (expense)		—			(7	)		(7	)

Net other comprehensive income – Year 2017		10			14			24

Balance at December 31, 2017	$	10		$	7		$	17
Gain (loss) arising during the period		(207	)		98			(109	)
Reclassification to earnings for (loss) realized		—			(2	)		(2	)
Income tax (expense)		—			(25	)		(25	)

Net other comprehensive income (loss) – Year 2018		(207	)		71			(136	)

Balance at December 31, 2018	$	(197	)	$	78		$	(119	)
(Loss) arising during the period		(129	)		(181	)		(310	)
Reclassification to earnings for gains realized		—			32			32
Income tax benefit		—			39			39

Net other comprehensive (loss) – Year 2019		(129	)		(110	)		(239	)

Balance at December 31, 2019	$	(326	)	$	(32	)	$	(358	)

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2019

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, 2019
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	(43	)	$	—		$	(43	)
Contingent consideration liabilities	$	—	$	—		$	—		$	—


	Fair Value as of December 31, 2018
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	106		$	—		$	106
Contingent consideration liabilities	$	—	$	—		$	(6,069	)	$	(6,069	)

Summary of Financial Assets (Liabilities) at Fair Value Measured on Non-recurring Basis

At December 31, 2019 and December 31, 2018, the Company carried the following financial assets (liabilities) at fair value measured on a

non-recurring

basis (in thousands):


	Fair Value as of December 31, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	26,106	$	26,106

Schedule of Changes in Level 3 Fair Values for Contingent Consideration Liability

The following table provides information regarding changes in the Company’s Level 3 fair values for the contingent consideration liability for the three years ended December 31, 2019:


	Years Ended December 31,
	2019			2018			2017
	(Amounts in thousands)
Beginning balance	$	6,069		$	17,125		$	—
Contingent consideration incurred		—			—			17,125
Payments made		—			—			—
Revaluation		(6,069	)		(11,056	)		—

Ending balance	$	—		$	6,069		$	17,125

Quarterly Financial Information (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Summary of Quarterly Financial Information


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2019	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	45,199	$	10,835	$	964	$	.09	$	.09
Second quarter		48,472		12,054		5,958		.54		.53
Third quarter		49,543		12,329		1,949		.18		.17
Fourth quarter		50,360		12,763		2,274		.21		.20

Annual	$	193,574	$	47,981	$	11,145	$	1.01	$	.99


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2018	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	43,333	$	10,261	$	1,380	$	.13	$	.12
Second quarter		44,894		10,892		2,817		.26		.25
Third quarter		44,292		10,710		1,620		.15		.14
Fourth quarter		44,645		10,665		874		.08		.08

Annual	$	177,164	$	42,528	$	6,691	$	.61	$	.60

Business Segments and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Summary of Operating Segments

Below are the operating results of our reporting segments:


	At December 31,
	2019			2018			2017
	(Amounts in thousands)
Revenues:
Data and analytics services	$	26,663		$	23,803		$	9,185
IT staffing services		166,911			153,361			138,697

Total revenues	$	193,574		$	177,164		$	147,882

Gross Margin %:
Data and analytics services		46.7	%		44.0	%		44.8	%
IT staffing services		21.3	%		20.9	%		19.8	%

Total gross margin %		24.8	%		24.0	%		21.4	%
Segment operating income:
Data and analytics services	$	5,495		$	5,710		$	2,531
IT staffing services		8,001			7,184			5,279

Subtotal		13,496			12,894			7,810
Amortization of acquired intangible assets		(2,688	)		(2,727	)		(1,710	)
Revaluation of contingent consideration liability		6,069			11,056			—
Goodwill impairment		—			(9,738	)		—
Acquisition-related transaction expenses		110			140			(2,019	)
Interest expenses and other, net		(1,768	)		(2,211	)		(1,133	)

Income before income taxes	$	15,219		$	9,414		$	2,948

Summary of Assets, Depreciation and Amortization and Capital Expenditures by Segment

Below is a reconciliation of total assets, depreciation and amortization and capital expenditures by segment:


	Total Assets						Depreciation & Amortization						Capital Expenditures
Amounts in thousands	2019		2018		2017		2019		2018		2017		2019		2018		2017
Data and Analytics Services	$	41,527	$	43,182	$	53,683	$	2,078	$	2,051	$	925	$	203	$	175	$	11
IT Staffing Services		49,057		49,402		44,921		1,356		1,131		1,017		811		596		1,428

Total	$	90,584	$	92,584	$	98,604	$	3,434	$	3,182	$	1,942	$	1,014	$	771	$	1,439

Summary of Revenue from External Customers and Long-lived Assets

Below is geographic information related to our revenues from external customers and fixed assets, net (equipment, enterprise software and leasehold improvements):


	Revenues						Equipment, Enterprise Software and Leasehold Improvements, net
Amounts in thousands	2019		2018		2017		2019		2018		2017
United States	$	188,710	$	172,610	$	145,513	$	2,095	$	1,956	$	1,730
Canada		2,918		3,125		1,729		8		17		19
India and Other		1,946		1,429		640		373		235		150

Total	$	193,574	$	177,164	$	147,882	$	2,476	$	2,208	$	1,899

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019 USD ($) Segment shares	Dec. 31, 2018 USD ($) shares	Dec. 31, 2017 USD ($)	May 15, 2019 shares	Jan. 01, 2019 USD ($)
Significant Accounting Policies [Line Items]
Stock split description	two-for-one	Two-for-one
Bad debt (credit) expense	$ 80,000	$ 10,000	$ 10,000
Number of reportable segment \| Segment	2
Percentage of billing expense revenues	2.00%
Stock Incentive Plan, shares available for issuance \| shares	3,900,000
Treasury stock, shares \| shares	1,646,420	1,643,846
Treasury stock, at cost	$ 4,187,000	$ 4,174,000
Expiration period of stock repurchase program	Dec. 22, 2016
Lease asset	$ 4,617,000				$ 5,700,000
Lease liability	4,717,000				$ 5,700,000
Allowance for uncollectible accounts	338,000	408,000
Goodwill impairment loss		9,738,000
Revaluation of contingent consideration liability	$ (6,069,000)	(11,056,000)
Vesting period	5 years
Shares available for future grants \| shares	217,000
Employee Stock Purchase Plan [Member]
Significant Accounting Policies [Line Items]
Shares available for future grants \| shares	559,500			600,000
Minimum [Member]
Significant Accounting Policies [Line Items]
Vesting period	3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Vesting period	5 years
Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Bad debt (credit) expense	$ 80,000	10,000	10,000
Depreciation and amortization expense related to fixed assets	746,000	455,000	232,000
Impairment on goodwill and intangible assets	0
Valuation allowance provided	0
Estimated one-time, non-cash charge related to enactment of Tax and Jobs Act of 2017			372,000
Re-measurement of deferred tax assets arising from a lower U.S. corporate tax rate			294,000
One-time transition tax applicable to new dividend exemption system related to foreign earnings			$ 78,000
Deferred tax assets additional expense		86,000
Uncertain tax positions	20,000	263,000
One-time transition tax applicable to new dividend exemption system related to foreign earnings		165,000
Allowance for uncollectible accounts	338,000	408,000
Goodwill impairment loss	0	9,700,000
Revaluation of contingent consideration liability	6,100,000	11,100,000
Info Trellis Inc [Member] \| Enterprise Software [Member]
Significant Accounting Policies [Line Items]
Software development cost capitalized	$ 600,000	$ 1,800,000
Info Trellis Inc [Member] \| Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets	3 years
Info Trellis Inc [Member] \| Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets	12 years
Accounting Standards Update 2014-09 [Member] \| Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Percentage of billing expense revenues	2.00%

Summary of Significant Accounting Policies - Estimated Useful Lives of Depreciable Assets (Detail)	12 Months Ended
	Dec. 31, 2019
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

Revenue from Contracts with Customers - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Percentage of billing expense revenues	2.00%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	11.30%	12.80%	12.60%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| Accenture PLC [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable			10.70%
Accounts Receivable [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	10.30%	17.90%
Top Ten Customers [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	45.00%	47.00%	47.00%
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Percentage of revenue from customers		100.00%

Revenue from Contracts with Customers - Summary of Disaggregation of Our Revenues by Contract Type and Operating Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 193,574	$ 177,164	$ 147,882
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	26,663	23,803	9,185
Data and Analytics Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	18,732	18,919	7,755
Data and Analytics Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	7,931	4,884	1,430
IT Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	166,911	153,361	138,697
IT Staffing Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 166,911	$ 153,361	138,594
IT Staffing Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment			$ 103

Revenue from Contracts with Customers - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue from External Customer [Line Items]
Total	$ 193,574	$ 177,164	$ 147,882
United States [Member]
Revenue from External Customer [Line Items]
Total	188,710	172,610	145,513
Canada [Member]
Revenue from External Customer [Line Items]
Total	2,918	3,125	1,729
India and Other [Member]
Revenue from External Customer [Line Items]
Total	$ 1,946	$ 1,429	$ 640

Business Combinations - Additional Information (Detail) $ / shares in Units, shares in Millions			3 Months Ended								12 Months Ended
	Jul. 13, 2017 USD ($)	Jul. 07, 2017 USD ($) Agreement $ / shares shares	Dec. 31, 2019 USD ($)	Sep. 30, 2019 USD ($)	Jun. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Jul. 31, 2018 USD ($)	Apr. 20, 2018 USD ($)	Apr. 19, 2018 USD ($)	Apr. 19, 2017 USD ($)	Dec. 31, 2016 USD ($)
Business Acquisition [Line Items]
Fair value of contingent consideration liability													$ 17,125,000
Contingent consideration liability							$ 6,069,000					$ 6,069,000	17,125,000					$ 0
Revolving credit availability			$ 13,000,000				9,000,000				$ 13,000,000	9,000,000
Revenues			50,360,000	$ 49,543,000	$ 48,472,000	$ 45,199,000	44,645,000	$ 44,292,000	$ 44,894,000	$ 43,333,000	193,574,000	177,164,000	147,882,000
Net income			2,274,000	$ 1,949,000	$ 5,958,000	$ 964,000	$ 874,000	$ 1,620,000	$ 2,817,000	$ 1,380,000	11,145,000	6,691,000	1,626,000
PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Credit agreement provides for total aggregate commitment	$ 65,000,000
Share price for purposes of calculation (in dollars per share) \| $ / shares		$ 0.01
Gross proceeds from private placement	6,000,000
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Credit agreement provides for total aggregate commitment			32,500,000								32,500,000				$ 32,500,000
Revolving credit availability			22,500,000								22,500,000				22,500,000	$ 27,500,000	$ 27,500,000
Revolving Line of Credit [Member] \| Swing Loans [Member]
Business Acquisition [Line Items]
Credit agreement provides for total aggregate commitment			$ 5,000,000								$ 5,000,000				$ 5,000,000	$ 3,000,000	$ 3,000,000
Term Loan Facility [Member] \| PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Term loan facility	30,500,000
Delayed Draw Term Loan Facility [Member] \| PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Term loan facility	7,000,000
Ashok Trivedi and Sunil Wadhwani [Member] \| PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Stock issued (in shares) \| shares		1.7
Maximum [Member] \| Revolving Line of Credit [Member] \| PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Revolving credit availability	27,500,000
Revolving credit facility	37,500,000
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Date of acquisition											Jul. 13, 2017
Business acquisition, description											On July 7, 2017, Mastech Digital, Inc., through its wholly-owned subsidiaries Mastech InfoTrellis, Inc., Mastech InfoTrellis Digital, Ltd., Mastech Digital Data, Inc. and Mastech Digital Private Limited (collectively, the “Company Entities”), entered into two Asset Purchase Agreements and a Share Purchase Agreement (collectively, the “Purchase Agreements”) to acquire substantially all of the assets comprising the consulting services business in the areas of master data management, data integration and big data (the “Acquired Business”) of InfoTrellis Inc., InfoTrellis, Inc. and 2291496 Ontario Inc., including all outstanding shares of InfoTrellis India Private Limited (collectively, “InfoTrellis”). The aforementioned transaction was closed on July 13, 2017.
Cash consideration	35,750,000
Working capital adjustments excluded	(861,000)
Contingent consideration in deferred cash payments	19,250,000
Fair value of contingent consideration liability	$ 17,125,000
Contingent consideration liability														$ 0
Transaction costs related to acquisition													2,000,000
Reversal of transaction costs related to acquisition											$ 110,000	$ 140,000
Revenues													9,200,000
Net income													$ 1,100,000
Info Trellis Inc [Member] \| Asset Purchase Agreements [Member]
Business Acquisition [Line Items]
Number of purchase agreement \| Agreement		2
Info Trellis Inc [Member] \| Share Purchase Agreement [Member]
Business Acquisition [Line Items]
Number of purchase agreement \| Agreement		1
Info Trellis Inc [Member] \| Actual Year 1 EBIT [Member]
Business Acquisition [Line Items]
EBIT set as milestone		$ 10,000,000
Info Trellis Inc [Member] \| Actual Year 1 EBIT [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Fair value of contingent consideration liability		8,250,000
Info Trellis Inc [Member] \| Actual Year 2 EBIT [Member]
Business Acquisition [Line Items]
EBIT set as milestone		10,700,000
Info Trellis Inc [Member] \| Actual Year 2 EBIT [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Fair value of contingent consideration liability		$ 11,000,000

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Detail) - USD ($) $ in Thousands	Jul. 13, 2017	Dec. 31, 2017
Business Acquisition [Line Items]
Estimated payout of contingent consideration		$ 17,125
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Cash purchase price at closing	$ 35,750
Working capital adjustments	(861)
Estimated payout of contingent consideration	17,125
Total Fair Value of Consideration	$ 52,014

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Jul. 13, 2017
Business Acquisition [Line Items]
Fair value of contingent consideration	$ 17,125
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Fair value of contingent consideration		$ 17,125

Business Combinations - Summary of Source of Funds (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jul. 13, 2017	Dec. 31, 2019	Dec. 31, 2017	Dec. 31, 2018
Business Acquisition [Line Items]
Sale of common stock in a private placement transactions		$ 168	$ 6,000
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		$ 9,500		$ 13,600
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Cash balances on hand	$ 341
Sale of common stock in a private placement transactions	6,000
Payoff of Mastech Digital's previous credit facility	(10,091)
Cash paid at Closing	35,750
Info Trellis Inc [Member] \| Term Loan Debt Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	30,500
Info Trellis Inc [Member] \| Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	$ 9,000

- 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, 2019	Dec. 31, 2018	Jul. 13, 2017
Identifiable intangible assets:
Goodwill	$ 26,106	$ 26,106
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Current Assets			$ 6,909
Fixed Assets and Other			215
Identifiable intangible assets:
Identifiable intangible assets			19,862
Goodwill			27,417
Current liabilities			(2,389)
Net Assets Acquired			52,014
Info Trellis Inc [Member] \| Client Relationships [Member]
Identifiable intangible assets:
Identifiable intangible assets			16,671
Info Trellis Inc [Member] \| Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets			761
Info Trellis Inc [Member] \| Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets			1,221
Info Trellis Inc [Member] \| Technology [Member]
Identifiable intangible assets:
Identifiable intangible assets			$ 1,209

Business Combinations - Summary of Unaudited Pro Forma Results (Detail) - Info Trellis Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Revenue	$ 193,574	$ 177,164	$ 158,785
Net income	$ 11,145	$ 6,691	$ 2,388
Earnings per share-diluted	$ 0.99	$ 0.60	$ 0.22

Goodwill and Other Intangible Assets, net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jul. 13, 2017	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 26,106	$ 26,106
Goodwill impairment		9,738
Amortization expense	2,688	2,727	$ 1,710
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill					$ 8,400
Info Trellis Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill				$ 27,417
Goodwill impairment	$ 0	$ 9,700

Goodwill and Other Intangible Assets, net - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Beginning balance	$ 26,106
Impairment		$ 9,738
Ending balance	26,106	26,106
IT Staffing Services [Member]
Beginning balance	8,427	8,427	$ 8,427
Goodwill recorded	0
Impairment	0
Ending balance	8,427	8,427	8,427
Data and Analytics Services [Member]
Beginning balance	17,679	27,417
Goodwill recorded			27,417
Impairment		(9,738)
Ending balance	$ 17,679	$ 17,679	$ 27,417

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Intangible Assets, Accumulated Amortization	$ 8,379	$ 5,691
Total Intangible Assets, Gross Carrying Value	28,429	28,429
Total Intangible Assets, Net Carrying Value	$ 20,050	$ 22,738
Client Relationships [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 7,999	$ 7,999
Intangible Assets, Accumulated Amortization	3,027	2,361
Intangible Assets, Net Carrying Value	$ 4,972	$ 5,638
Client Relationships [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 16,671	$ 16,671
Intangible Assets, Accumulated Amortization	3,415	2,025
Intangible Assets, Net Carrying Value	$ 13,256	$ 14,646
Covenant Not-to-Compete [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 319	$ 319
Intangible Assets, Accumulated Amortization	290	226
Intangible Assets, Net Carrying Value	$ 29	$ 93
Covenant Not-to-Compete [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 761	$ 761
Intangible Assets, Accumulated Amortization	374	222
Intangible Assets, Net Carrying Value	$ 387	$ 539
Trade Name [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	3 years	3 years
Intangible Assets, Gross Carrying Value	$ 249	$ 249
Intangible Assets, Accumulated Amortization	$ 249	$ 249
Trade Name [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 1,221	$ 1,221
Intangible Assets, Accumulated Amortization	600	356
Intangible Assets, Net Carrying Value	$ 621	$ 865
Technology [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	7 years	7 years
Intangible Assets, Gross Carrying Value	$ 1,209	$ 1,209
Intangible Assets, Accumulated Amortization	424	252
Intangible Assets, Net Carrying Value	$ 785	$ 957

Goodwill and Other Intangible Assets, net - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
Intangible Liability Disclosure [Abstract]
Estimated aggregate amortization expense for year ending 2020	$ 2,654
Estimated aggregate amortization expense for year ending 2021	2,625
Estimated aggregate amortization expense for year ending 2022	2,443
Estimated aggregate amortization expense for year ending 2023	2,229
Estimated aggregate amortization expense for year ending 2024	$ 2,149

Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 2,981,000	$ 1,294,000	$ 2,478,000	$ 829,000
Restrictions on the Company's cash balances	$ 0	$ 0

Credit Facility - Additional information (Detail) - USD ($)			3 Months Ended	12 Months Ended
	Apr. 20, 2018	Jul. 13, 2017	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Apr. 19, 2018	Apr. 19, 2017
Line of Credit Facility [Line Items]
Current borrowing capacity under line of credit facility				$ 13,000,000	$ 9,000,000
Payment of deferred financing costs					71,000	$ 435,000
Deferred financing costs				263,000	367,000
Outstanding debt balance				4,575,000	4,575,000
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount				$ 16,000,000	25,500,000
Term Loan Facility [Member] \| Installments Payable on October 1 2018 Through and Including July 1 2021 [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage				3.75%
Term Loan Facility [Member] \| Installments Payable on October 1 2021 Through and Including Maturity Date [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage				5.00%
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 32,500,000			$ 32,500,000
Percentage of eligible accounts receivable				85.00%
Current borrowing capacity under line of credit facility	22,500,000			$ 22,500,000			$ 27,500,000	$ 27,500,000
Outstanding borrowings amount				9,500,000	$ 13,600,000
Possible early debt repayment				5,000,000
Outstanding debt balance				$ 9,500,000
Revolving Line of Credit [Member] \| Subsequent Event [Member]
Line of Credit Facility [Line Items]
Possible early debt repayment			$ 4,000,000
Revolving Line of Credit [Member] \| United States [Member]
Line of Credit Facility [Line Items]
Percentage of eligible unbilled accounts				60.00%
Revolving Line of Credit [Member] \| Canada [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity				$ 10,000,000
Percentage of eligible accounts receivable				85.00%
Percentage of eligible unbilled accounts				60.00%
Revolving Line of Credit [Member] \| Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity				$ 5,000,000
Revolving Line of Credit [Member] \| Swing Loans [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	5,000,000			$ 5,000,000			$ 3,000,000	$ 3,000,000
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		$ 60,000,000
Payment of deferred financing costs	$ 506,000
PNC Bank, N.A. [Member] \| Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		30,500,000
PNC Bank, N.A. [Member] \| Delayed Draw Term Loan [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		7,000,000
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		22,500,000
Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate				1.25%
Term loan percentage margin over base rate				2.50%
Revolving credit facility percentage margin adjusted LIBOR rate				2.25%
Term loan percentage margin adjusted LIBOR rate				3.50%
Maximum [Member] \| PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility additional borrowing capacity upon certain conditions		$ 10,000,000
Minimum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate				0.50%
Term loan percentage margin over base rate				1.75%
Revolving credit facility percentage margin adjusted LIBOR rate				1.50%
Term loan percentage margin adjusted LIBOR rate				2.75%

Credit Facility - Schedule of Annual Aggregate Outstanding Debt (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
Maturities of Long-term Debt and Capital Lease Obligations [Abstract]
2020	$ 4,575
2021	4,956
2022	15,989
2023	0
2024	0
Total	$ 25,520

Leases - Additional Information (Detail) $ in Thousands	12 Months Ended
Leases - Additional Information (Detail) $ in Thousands	Dec. 31, 2019 USD ($) ft²	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Jan. 01, 2019 USD ($)
Square feet of office space \| ft²	88,000
Average initial lease term	5 years
Lease liability	$ 4,717			$ 5,700
Discount rate	5.40%
Operating leases, rent expense, net	$ 1,600	$ 1,400	$ 1,200
Minimum [Member]
Lease term range	1 year
Maximum [Member]
Lease term range	4 years 8 months 12 days
Weighted Average [Member]
Lease term range	2 years

Leases - Summary of Balance Sheet classification of lease asset and related lease liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Assets:
Long-term operating lease right-of-use assets	$ 4,617	$ 5,700
Liabilities:
Short-term operating lease liability	1,396
Long-term operating lease liability	3,321
Total Liabilities	$ 4,717	$ 5,700

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
2020	$ 1,615
2021	1,144
2022	1,118
2023	1,098
2024	288
Thereafter	0
Total	5,263
Less: Imputed interest	(546)
Present value of operating lease liabilities	$ 4,717	$ 5,700

Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
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	$ 55,000	$ 79,000	$ 89,000

Stock-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	May 15, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel	3,900,000
Stock split conversion ratio	2
Stock split description	two-for-one	Two-for-one
Shares available for future grants	217,000
Vesting period	5 years
Expiration period	10 years
Aggregate intrinsic value of stock options	$ 9,600,000
Intrinsic value of vested and expected to vest stock options	3,000,000
Intrinsic value of options exercised	44,000	$ 373,000	$ 522,000
Measurement date fair value of stock options vested	$ 529,000	$ 228,000	$ 198,000
Number of Options, Granted	683,000	495,000	0
Dividend yield assumption	0.00%	0.00%
Expected term (in years)	5 years	5 years	0 years
Stock-based compensation expense	$ 936,000	$ 470,000	$ 381,000
Tax benefits	252,000	$ 128,000	$ 141,000
Expenses related to non-vested stock options	$ 3,000,000
Weighted-average remaining requisite service period	3 years 7 months 6 days
Price per share	$ 11.07
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants	559,500			600,000
Price per share	$ 4.11
Number of shares issued related to employee stock purchases	40,500
Percentage of maximum contribution of salary towards plan	15.00%
Maximum contribution towards plan	$ 25,000
Discount on purchase of common stock	15.00%
Fair value estimation	The fair value of the six-month “look-back” option in the Company’s employee stock purchase plans is estimated by adding the fair value of $0.15 of one share of stock to the fair value of $0.85 of an option on one share of stock.
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of outstanding and/or exercised stock options	3,180,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding vested	260,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding	243,000
Restricted Stock Units Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value of restricted stock units outstanding	$ 368,000
Intrinsic value of restricted shares released	111,000
Unrecognized compensation expense	$ 133,000

Stock-Based Compensation - Summary of Company's Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance	1,111,000	674,000	890,000
Number of Options, Granted	683,000	495,000	0
Number of Options, Exercised	(6,000)	(52,000)	(180,000)
Number of Options, Cancelled / forfeited	(67,000)	(6,000)	(36,000)
Number of Options Outstanding, Ending Balance	1,721,000	1,111,000	674,000
Weighted Average Exercise Price, Beginning Balance	$ 4.95	$ 3.43	$ 2.80
Weighted Average Exercise Price, Granted	6.48	6.72
Weighted Average Exercise Price, Exercised	1.18	2.08	0.43
Weighted Average Exercise Price, Cancelled / forfeited	6.35	3.20	2.90
Weighted Average Exercise Price, Ending Balance	$ 5.52	$ 4.95	$ 3.43

Stock-Based Compensation - Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	1,721,000	1,111,000	674,000	890,000
Weighted Average Remaining Contractual Life (in years)	7 years 10 months 24 days
Weighted Average Exercise Price	$ 5.52	$ 4.95	$ 3.43	$ 2.80
Options Exercisable	435,000
Weighted average remaining contractual life, options exercisable	6 years 8 months 12 days
Weighted average exercise price, options exercisable	$ 4.25
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	610,000
Lower range of exercise price	$ 2.01
Upper range of exercise price	$ 4.00
Weighted Average Remaining Contractual Life (in years)	6 years 2 months 12 days
Weighted Average Exercise Price	$ 3.55
Options Exercisable	343,000
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	6 years 2 months 12 days
Weighted average exercise price, options exercisable	$ 3.58
Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	130,000
Lower range of exercise price	$ 4.01
Upper range of exercise price	$ 6.00
Weighted Average Remaining Contractual Life (in years)	9 years 7 months 6 days
Weighted Average Exercise Price	$ 5.65
Options Exercisable	0
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	0 years
Weighted average exercise price, options exercisable	$ 0
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	981,000
Lower range of exercise price	$ 6.01
Upper range of exercise price	$ 8.00
Weighted Average Remaining Contractual Life (in years)	8 years 8 months 12 days
Weighted Average Exercise Price	$ 6.72
Options Exercisable	92,000
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	8 years 3 months 18 days
Weighted average exercise price, options exercisable	$ 6.75

Stock-Based Compensation - Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Weighted-average risk-free interest rate	2.40%	2.80%
Weighted-average dividend yield	0.00%	0.00%
Expected volatility	49.70%	50.60%
Expected term (in years)	5 years	5 years	0 years
Weighted-average fair value	$ 2.95	$ 3.15

Stock-Based Compensation - Summary of Mastech's Restricted Stock Unit Activity (Detail) - Restricted Stock Units Activity [Member] - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	34,380	30,500	65,110
Awarded	16,365	25,380
Released	(17,460)	(21,500)	(34,610)
Forfeited	0
Ending outstanding balance	33,285	34,380	30,500

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income before income taxes:
Domestic	$ 6,787	$ 7,520	$ 1,875
Foreign	8,432	1,894	1,073
Income before income taxes	$ 15,219	$ 9,414	$ 2,948

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current provision:
Federal	$ 1,555	$ 1,494	$ 1,101
State	406	273	159
Foreign	751	807	276
Total current provision	2,712	2,574	1,536
Deferred provision (benefit):
Federal	(13)	317	(205)
State	(4)	96	(73)
Foreign	1,379	(264)	64
Total deferred provision (benefit)	1,362	149	(214)
Total provision for income taxes	$ 4,074	$ 2,723	$ 1,322

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 3,196	$ 1,977	$ 1,002
State income taxes, net of federal tax benefit, Value	404	387	116
Excess tax benefits from stock options/restricted shares	(9)	(93)	(140)
Estimated charge for U.S. tax reform		251	372
Charge for global intangible low-taxed income ("GILTI")	69
Difference in tax rate on foreign earnings/other	414	201	(28)
Total provision for income taxes	$ 4,074	$ 2,723	$ 1,322
Income taxes computed at the federal statutory rate	21.00%	21.00%	34.00%
State income taxes, net of federal tax benefit	2.70%	4.10%	3.90%
Excess tax benefit from stock options/restricted shares	(0.10%)	(1.00%)	(4.70%)
Estimated charge for U.S. tax reform		2.70%	12.60%
Charge for global intangible low-taxed income ("GILTI") [Rate]	0.50%
Difference in income tax rate on foreign earnings/other	2.70%	2.10%	(1.00%)
Effective for income tax rate, Total	26.80%	28.90%	44.80%

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Allowance for doubtful accounts	$ 88	$ 109
Accrued vacation and bonuses	315	228
Stock-based compensation expense	396	194
Acquisition-related transaction costs	414	507
Total deferred tax assets	1,213	1,038
Deferred tax liabilities:
Prepaid expenses	221	186
Depreciation, intangibles and other	2,017	555
Total deferred tax liabilities	2,238	741
Net deferred tax asset		$ 297
Net deferred tax liability	$ (1,025)

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Balance as of December 31, 2018	$ 263	$ 95	$ 128
Additions related to current period	0	208	0
Additions related to prior periods	0	0	0
Reductions related to prior periods	(243)	(40)	(33)
Balance as of September 30, 2019	$ 20	$ 263	$ 95

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Estimated amount that the unrecognized tax benefit will be reduced over the next 12-months	$ 5,000	$ 10,000	$ 12,000

Derivative Instruments and Hedging Activities - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jul. 13, 2017
Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	$ 43,000
Interest Rate Swap Contracts [Member] \| Other Current Assets [Member]
Derivative [Line Items]
Asset of fair value of the interest rate swap contracts		$ 106,000
Interest Rate Risk Management [Member]
Derivative [Line Items]
Notional amount	10,300,000	12,600,000
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Notional amount			$ 15,000,000
Fixed rate of interest in swap contracts			1.99%
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	43,000
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member] \| Other Current Assets [Member]
Derivative [Line Items]
Asset of fair value of the interest rate swap contracts		$ 106,000
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) during the next 12-months	$ (16,000)

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) - Interest rate swap contracts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ (149)	$ 96	$ 21
Cash Flow Hedging Relationships [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	149	96
Cash Flow Hedging Relationships [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	32	(2)
Amount of Gain / (Loss) recognized in Income on Derivatives

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets (Detail) - Interest Rate Swap Contracts [Member] - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value Liability	$ 43
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value Asset		$ 106

Shareholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jul. 13, 2017	Jul. 07, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jul. 10, 2017
Equity, Class of Treasury Stock [Line Items]
Share issued price per share		$ 3.50				$ 3.18
Proceeds from new shares issued			$ 168		$ 6,000
Shares purchased to satisfy employee tax obligation			2,574	2,574
Average share price for additional shares purchased			$ 5.05	$ 8.01
Private Placement [Member]
Equity, Class of Treasury Stock [Line Items]
New shares issued, shares	1,700,000
Proceeds from new shares issued	$ 6,000
Private Placement [Member] \| Ashok Trivedi [Member]
Equity, Class of Treasury Stock [Line Items]
Proceeds from new shares issued		$ 3,000
Private Placement [Member] \| Sunil Wadhwani [Member]
Equity, Class of Treasury Stock [Line Items]
Proceeds from new shares issued		$ 3,000

Earnings per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	518,000	141,000	0

Earnings per Share - Schedule of Denominators of Basic and Diluted EPS Computations (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Weighted-average shares outstanding:
Basic	11,029	10,950	9,924
Stock options and restricted share units	203	211	74
Diluted	11,232	11,161	9,998

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, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Net income	$ 2,274	$ 1,949	$ 5,958	$ 964	$ 874	$ 1,620	$ 2,817	$ 1,380	$ 11,145	$ 6,691	$ 1,626
Basic weighted-average shares outstanding									11,029	10,950	9,924
Basic EPS	$ 0.21	$ 0.18	$ 0.54	$ 0.09	$ 0.08	$ 0.15	$ 0.26	$ 0.13	$ 1.01	$ 0.61	$ 0.16

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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+ Details

- Definition

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

+ References + Details

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, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Net income	$ 2,274	$ 1,949	$ 5,958	$ 964	$ 874	$ 1,620	$ 2,817	$ 1,380	$ 11,145	$ 6,691	$ 1,626
Diluted weighted-average shares outstanding									11,232	11,161	9,998
Diluted EPS	$ 0.20	$ 0.17	$ 0.53	$ 0.09	$ 0.08	$ 0.14	$ 0.25	$ 0.12	$ 0.99	$ 0.60	$ 0.16

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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

- Definition

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

+ References + Details

Other Comprehensive Income (Loss) - Summary Of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance of Foreign Currency	$ (197)	$ 10	$ 0
Gain (loss) arising during the period	(129)	(207)	10
Reclassification to earnings for gain (loss) realized	0	0	0
Income tax (expense)	0	0	0
Net other comprehensive income (loss) – Year	(129)	(207)	10
Ending balance Foreign Currency	(326)	(197)	10
Beginning balance of Derivative Financial Instrument	78	7	(7)
Gain (loss) arising during the period	(181)	98	77
Reclassification to earnings for gain (loss) realized	32	(2)	(56)
Income tax (expense)	39	(25)	(7)
Net other comprehensive income (loss) – Year	(110)	71	14
Ending balance of Derivative Financial Instrument	(32)	78	7
Beginning balance of Total	(119)	17	(7)
Gain (loss) arising during the period	(310)	(109)	87
Reclassification to earnings for gain (loss) realized	32	(2)	(56)
Income tax benefit	39	(25)	(7)
Net other comprehensive income (loss) – Year	(239)	(136)	24
Ending balance of Total	$ (358)	$ (119)	$ 17

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	$ (6,069)	$ (11,056)
Goodwill impairment		9,738
Info Trellis Inc [Member]
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	6,100	11,100
Goodwill impairment	$ 0	$ 9,700

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities			$ (17,125)
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities		$ (6,069)
Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial liability	$ (43)
Fair value of financial asset		106
Fair Value, Measurements, Recurring [Member] \| Level 2 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial liability	$ (43)
Fair value of financial asset		106
Fair Value, Measurements, Recurring [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities		$ (6,069)

Fair Value Measurements - Schedule of Changes in Contingent Consideration Liability (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Beginning balance	$ 6,069	$ 17,125	$ 0
Contingent consideration liabilities			17,125
Payments made	0	0	0
Revaluation	$ (6,069)	(11,056)
Ending balance		$ 6,069	$ 17,125

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Non-recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 26,106	$ 26,106
Level 3 [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill		$ 26,106

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, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 50,360	$ 49,543	$ 48,472	$ 45,199	$ 44,645	$ 44,292	$ 44,894	$ 43,333	$ 193,574	$ 177,164	$ 147,882
Gross profit	12,763	12,329	12,054	10,835	10,665	10,710	10,892	10,261	47,981	42,528	31,629
Net income	$ 2,274	$ 1,949	$ 5,958	$ 964	$ 874	$ 1,620	$ 2,817	$ 1,380	$ 11,145	$ 6,691	$ 1,626
Earnings (loss) Per Share, Basic	$ 0.21	$ 0.18	$ 0.54	$ 0.09	$ 0.08	$ 0.15	$ 0.26	$ 0.13	$ 1.01	$ 0.61	$ 0.16
Earnings (loss) Per Share, Diluted	$ 0.20	$ 0.17	$ 0.53	$ 0.09	$ 0.08	$ 0.14	$ 0.25	$ 0.12	$ 0.99	$ 0.60	$ 0.16

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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

+ References + Details

Business Segments and Geographic Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019 Segment
Segment Reporting Information [Line Items]
Number of reportable segments	2
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Business acquisition date	Jul. 13, 2017

Business Segments and Geographic Information - Summary of Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenues	$ 50,360	$ 49,543	$ 48,472	$ 45,199	$ 44,645	$ 44,292	$ 44,894	$ 43,333	$ 193,574	$ 177,164	$ 147,882
Total gross margin %									24.80%	24.00%	21.40%
Segment operating income									$ 16,987	$ 11,625	$ 4,081
Revaluation of contingent consideration liability									6,069	11,056
Goodwill impairment										(9,738)
Amortization of acquired intangible assets									(2,688)	(2,727)	(1,710)
Acquisition transaction expenses									110	140	(2,019)
Interest expenses and other, net									(1,768)	(2,211)	(1,133)
Income before income taxes									15,219	9,414	2,948
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Revenues									$ 26,663	$ 23,803	$ 9,185
Total gross margin %									46.70%	44.00%	44.80%
Goodwill impairment										$ 9,738
IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Revenues									$ 166,911	$ 153,361	$ 138,697
Total gross margin %									21.30%	20.90%	19.80%
Goodwill impairment									$ 0
Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment operating income									13,496	$ 12,894	$ 7,810
Operating Segments [Member] \| Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Segment operating income									5,495	5,710	2,531
Operating Segments [Member] \| IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Segment operating income									$ 8,001	$ 7,184	$ 5,279

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 90,584	$ 92,584	$ 98,604
Capital Expenditures	1,014	771	1,439
Depreciation & Amortization	3,434	3,182	1,942
Data and Analytics Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	41,527	43,182	53,683
Capital Expenditures	203	175	11
Depreciation & Amortization	2,078	2,051	925
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	49,057	49,402	44,921
Capital Expenditures	811	596	1,428
Depreciation & Amortization	$ 1,356	$ 1,131	$ 1,017

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenues	$ 50,360	$ 49,543	$ 48,472	$ 45,199	$ 44,645	$ 44,292	$ 44,894	$ 43,333	$ 193,574	$ 177,164	$ 147,882
Equipment, Enterprise Software and Leasehold Improvements, net	2,476				2,208				2,476	2,208	1,899
United States [Member]
Segment Reporting Information [Line Items]
Revenues									188,710	172,610	145,513
Equipment, Enterprise Software and Leasehold Improvements, net	2,095				1,956				2,095	1,956	1,730
Canada [Member]
Segment Reporting Information [Line Items]
Revenues									2,918	3,125	1,729
Equipment, Enterprise Software and Leasehold Improvements, net	8				17				8	17	19
India and Other [Member]
Segment Reporting Information [Line Items]
Revenues									1,946	1,429	640
Equipment, Enterprise Software and Leasehold Improvements, net	$ 373				$ 235				$ 373	$ 235	$ 150