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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Mar. 06, 2014	Jun. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Entity Registrant Name	FORRESTER RESEARCH, INC.
Entity Central Index Key	0001023313
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		19,570,000
Entity Public Float			$ 451,000,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current Assets:
Cash and cash equivalents	$ 74,132	$ 98,810
Marketable investments (Note 5)	81,013	134,876
Accounts receivable, net (Note 13)	77,543	74,623
Deferred commissions	12,939	9,410
Prepaid expenses and other current assets	20,762	18,904
Total current assets	266,389	336,623
Long-term marketable investments (Note 5)		8,970
Property and equipment, net (Note 13)	39,868	46,300
Goodwill (Note 4)	80,001	78,954
Intangible assets, net (Note 4)	5,777	7,920
Other assets	10,167	9,248
Total assets	402,202	488,015
Current Liabilities:
Accounts payable	1,024	772
Accrued expenses and other current liabilities (Note 13)	33,471	30,078
Deferred revenue	152,903	150,495
Total current liabilities	187,398	181,345
Non-current liabilities (Note 13)	10,142	9,463
Total liabilities	197,540	190,808
Commitments (Note 8)
Stockholders' Equity (Note 9):
Preferred stock, $.01 par value Authorized - 500 shares, issued and outstanding - none
Common stock, $.01 par value Authorized - 125,000 shares Issued - 20,491 and 31,451 in 2013 and 2012, respectively Outstanding 19,756 and 22,293 in 2013 and 2012, respectively	205	315
Additional paid-in capital	109,676	389,362
Retained earnings	118,415	117,785
Treasury stock 735 and 9,158 in 2013 and 2012, respectively, at cost	(26,088)	(210,843)
Accumulated other comprehensive income	2,454	588
Total stockholders' equity	204,662	297,207
Total liabilities and stockholders' equity	$ 402,202	$ 488,015

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Thousands	Dec. 31, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	500	500
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	125,000	125,000
Common stock, shares issued	20,491	31,451
Common stock, shares outstanding	19,756	22,293
Treasury stock, shares	735	9,158

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Research services	$ 202,843	$ 203,091	$ 191,495
Advisory services and other	94,807	89,940	91,840
Total revenues	297,650	293,031	283,335
Operating expenses:
Cost of services and fulfillment	117,061	111,228	103,571
Selling and marketing	107,073	101,390	101,468
General and administrative	38,280	36,866	33,284
Depreciation	9,268	8,921	5,359
Amortization of intangible assets	2,230	2,445	2,562
Reorganization costs	1,905	1,421	375
Total operating expenses	275,817	262,271	246,619
Income from operations	21,833	30,760	36,716
Other income, net	592	1,300	630
Gains (losses) on investments, net	(2,433)	94	(399)
Income before income taxes	19,992	32,154	36,947
Income tax provision	6,968	5,858	14,956
Net income	$ 13,024	$ 26,296	$ 21,991
Basic income per common share	$ 0.62	$ 1.17	$ 0.97
Diluted income per common share	$ 0.61	$ 1.15	$ 0.95
Basic weighted average common shares outstanding	20,861	22,500	22,666
Diluted weighted average common shares outstanding	21,353	22,929	23,164

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 13,024	$ 26,296	$ 21,991
Other comprehensive income (loss), net of taxes:
Foreign currency translation	826	7,419	(1,335)
Net change in market value of investments	1,040	(3)	(21)
Other comprehensive income (loss)	1,866	7,416	(1,356)
Comprehensive income	$ 14,890	$ 33,712	$ 20,635

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Beginning Balance at Dec. 31, 2010	$ 272,341	$ 305	$ 358,017	$ 82,086	$ (162,595)	$ (5,472)
Beginning Balance, Shares at Dec. 31, 2010		30,500			7,688
Issuance of common stock under stock plans, including tax effects	11,937	$ 5	11,932
Issuance of common stock under stock plans, including tax effects, Shares		462
Stock-based compensation expense	3,642		3,642
Purchase of common stock	(18,405)				$ (18,405)
Purchase of common stock, Shares					527
Net income	21,991			21,991
Net change in marketable investments, net of tax	(21)					(21)
Foreign currency translation	(1,335)					(1,335)
Ending Balance at Dec. 31, 2011	290,150	$ 310	373,591	104,077	$ (181,000)	(6,828)
Ending Balance, Shares at Dec. 31, 2011		30,962			8,215
Issuance of common stock under stock plans, including tax effects	10,379	$ 5	10,374
Issuance of common stock under stock plans, including tax effects, Shares		489
Stock-based compensation expense	5,397		5,397
Purchase of common stock	(29,843)				$ (29,843)
Purchase of common stock, Shares					943
Dividends paid on common shares	(12,588)			(12,588)
Net income	26,296			26,296
Net change in marketable investments, net of tax	(3)					(3)
Foreign currency translation	7,419					7,419
Ending Balance at Dec. 31, 2012	297,207	$ 315	389,362	117,785	$ (210,843)	588
Ending Balance, Shares at Dec. 31, 2012		31,451			9,158
Issuance of common stock under stock plans, including tax effects	17,118	$ 7	17,111
Issuance of common stock under stock plans, including tax effects, Shares		724
Stock-based compensation expense	6,051		6,051
Purchase of common stock	(118,210)				$ (118,210)
Purchase of common stock, Shares					3,261
Retirement of treasury stock	$ (303,000)	$ (117)	(302,848)		$ 302,965
Retirement of treasury stock, Shares	(11,700)	(11,684)			(11,684)
Dividends paid on common shares	$ (12,394)			(12,394)
Net income	13,024			13,024
Net change in marketable investments, net of tax	1,040					1,040
Foreign currency translation	826					826
Ending Balance at Dec. 31, 2013	$ 204,662	$ 205	$ 109,676	$ 118,415	$ (26,088)	$ 2,454
Ending Balance, Shares at Dec. 31, 2013		20,491			735

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 13,024	$ 26,296	$ 21,991
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	9,268	8,921	5,359
Amortization of intangible assets	2,230	2,445	2,562
Net (gains) losses from investments	2,433	(94)	399
Deferred income taxes	(4,529)	(10,967)	15,137
Stock-based compensation	6,051	5,397	3,642
Amortization of premium on investments	2,261	2,803	3,321
Foreign currency losses	385	405	1,290
Changes in assets and liabilities, net of acquisitions
Accounts receivable	(2,930)	6,959	(7,594)
Deferred commissions	(3,529)	2,607	589
Prepaid expenses and other current assets	607	6,610	(8,484)
Accounts payable	222	(490)	(1,898)
Accrued expenses and other liabilities	3,547	549	2,485
Deferred revenue	1,673	1,706	16,645
Net cash provided by operating activities	30,713	53,147	55,444
Cash flows from investing activities:
Acquisitions			(7,531)
Purchases of property and equipment	(3,127)	(5,103)	(39,776)
Purchases of marketable investments	(44,667)	(91,421)	(113,909)
Proceeds from sales and maturities of marketable investments	105,086	91,335	93,090
Change in restricted cash		946	14,542
Other investing activity	264	167	548
Net cash provided by (used in) investing activities	57,556	(4,076)	(53,036)
Cash flows from financing activities:
Dividends paid on common stock	(12,394)	(12,588)
Repurchases of common stock	(118,210)	(29,843)	(18,405)
Proceeds from issuance of common stock under employee equity incentive plans	17,387	11,215	11,554
Excess tax benefits from stock-based compensation	737	345	525
Payment of deferred acquisition consideration	(900)	(864)
Net cash used in financing activities	(113,380)	(31,735)	(6,326)
Effect of exchange rate changes on cash and cash equivalents	433	427	(1,962)
Net increase (decrease) in cash and cash equivalents	(24,678)	17,763	(5,880)
Cash and cash equivalents, beginning of year	98,810	81,047	86,927
Cash and cash equivalents, end of year	74,132	98,810	81,047
Supplemental disclosure of cash flow information:
Cash paid for income taxes	$ 9,358	$ 7,102	$ 5,929

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(1) Summary of Significant Accounting Policies

Basis of Presentation

Principles of Consolidation

Forrester Research, Inc. (“Forrester” or “the Company”) is an independent research company that provides pragmatic and forward-thinking advice to global leaders in business and technology. Forrester’s products and services are targeted to specific roles, including senior management in business strategy, marketing, and technology management principally at $1 billion-plus revenue companies who collaborate with Forrester to accelerate achievement of their business goals. The accompanying consolidated financial statements include the accounts of Forrester and its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

Management Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 reporting period. Forrester considers the more significant of these estimates to be revenue recognition, stock-based compensation, non-marketable investments, goodwill and intangible assets, income taxes, and valuation and impairment of marketable investments. On an ongoing basis, management evaluates its estimates. Actual results could differ from these estimates.

Fair Value Measurements

The Company has certain financial assets recorded at fair value which have been classified as Level 1, 2 or 3 within the fair value hierarchy as described in the accounting standards for fair value measurements.

Level 1 — Fair value based on quoted prices in active markets for identical assets or liabilities.

Level 2 — Fair value based on inputs other than Level 1 inputs that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 — Fair value based on unobservable inputs that are supported by little or no market activity and such inputs are significant to the fair value of the assets or liabilities.

The carrying amounts reflected in the Consolidated Balance Sheets for cash, cash equivalents, accounts receivable, accounts payable, and accrued expenses approximate fair value due to their short-term maturities.

Cash, Cash Equivalents, and Marketable Investments

Forrester considers all short-term, highly liquid investments with original maturities at the time of purchase of 90 days or less to be cash equivalents. The Company’s investments at December 31, 2012 with an auction reset feature were classified as long-term investments at December 31, 2012.

The Company’s investments are composed of securities of U.S. government agencies, municipal notes, corporate notes and bonds, and money market funds. Forrester accounts for all marketable investments as available-for-sale securities and as such, the marketable investments are carried at fair value, with unrealized gains and losses (not related to credit losses) recorded in accumulated other comprehensive income in the Consolidated Balance Sheets. Realized gains and losses on securities are included in earnings and are determined using the specific identification method. The Company conducts periodic reviews to identify and evaluate each investment that has an unrealized loss, in accordance with the meaning of other-than-temporary impairment and its application to certain investments, as required under current accounting standards. An unrealized loss exists when the current fair value of an individual security is less than its amortized cost basis. Unrealized losses on available-for-sale securities that are determined to be temporary, and not related to credit loss, are recorded, net of tax, in accumulated other comprehensive income. The determination of whether a loss is considered temporary is based in part on whether the Company intends to sell the security or whether the Company would more likely than not be required to sell the security before the expected recovery of the amortized cost basis. During the years ended December 31, 2013, 2012 and 2011, the Company did not record any other-than-temporary impairment charges on its available-for-sale securities.

Concentrations of Credit Risk

Forrester has no significant off-balance sheet or concentration of credit risk such as foreign exchange contracts, option contracts, or other foreign hedging arrangements. Financial instruments that potentially subject Forrester to concentrations of credit risk are principally cash, cash equivalents, marketable investments, and accounts receivable. Forrester places its investments in highly rated securities. No single customer accounted for greater than 2% of revenues or accounts receivable in any of the periods presented.

Deferred Commissions

Commissions incurred in acquiring new or renewing existing contracts, which are earned in the month that a contract is booked, are deferred and expensed to operations as the related revenue is recognized. Forrester evaluates the recoverability of deferred commissions at each balance sheet date.

Goodwill

Goodwill is not amortized; however, it is required to be tested for impairment annually. Furthermore, testing for impairment is required on an interim basis if an event or circumstance indicates that it is more likely than not an impairment loss has been incurred. An impairment loss would be recognized to the extent that the carrying amount of goodwill exceeds its implied fair value. Absent an event that indicates a specific impairment may exist, the Company has selected November 30 as the date for performing the annual goodwill impairment test. Goodwill impairment charges have not been required for the years ended December 31, 2013, 2012 and 2011.

Impairment of Other Long-Lived Tangible and Intangible Assets

Forrester continually evaluates whether events or circumstances have occurred that indicate that the estimated remaining useful life of long-lived assets and intangible assets may warrant revision or if events or circumstances indicate that the carrying value of these assets may be impaired. To compute whether assets have been impaired, the estimated undiscounted future cash flows for the estimated remaining useful life of the assets are compared to the carrying value. To the extent that the future cash flows are less than the carrying value, the assets are written down to the estimated fair value of the asset. Impairment charges have not been required for the years ended December 31, 2013, 2012 and 2011.

Non-Current Liabilities

The Company records certain liabilities that are expected to be settled over a period that exceeds one year as non-current liabilities. The Company also records as a non-current liability the portion of the deferred rent liability that is expected to be recognized over a period greater than one year. Non-current deferred rent liability at December 31, 2013 and 2012 was $6.7 million and $6.9 million, respectively, and primarily results from the difference between cash payments and the straight-line recognition of rent expense under the Company’s facility leases.

Foreign Currency

The functional currency of the majority of Forrester’s wholly-owned subsidiaries is their respective local currency. These subsidiary financial statements are translated to U.S. dollars using period-end exchange rates for assets and liabilities and average exchange rates during the corresponding period for revenues and expenses, with translation gains and losses accumulated as a component of accumulated other comprehensive income. Gains and losses related to the remeasurement of monetary assets and liabilities denominated in a currency other than an entity’s functional currency are included in other income, net in the Consolidated Statements of Income. For the years ended December 31, 2013, 2012 and 2011, Forrester recorded $0.4 million, $0.4 million and $1.3 million of foreign exchange losses, respectively, in other income, net.

In addition, Forrester’s German holding companies, for which the functional currency was the U.S. dollar, recognized $0.1 million of remeasurement gains on its deferred tax liability in income tax expense for both the years ended December 31, 2012 and 2011. Effective July 7, 2012 the Company’s German holding companies were merged with the Company’s German operating company creating one German entity for which the functional currency is the euro.

Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) are as follows (in thousands):


	Net Unrealized Gain (Loss) on Marketable Investments			Cumulative Translation Adjustment			Total Accumulated Other Comprehensive Income (Loss)
Balance at January 1, 2011	$	(1,000	)	$	(4,472	)	$	(5,472	)
Foreign currency translation		—			(1,335	)		(1,335	)
Unrealized loss on investments before reclassification, net of tax of $41		(9	)		—			(9	)
Reclassification adjustment for net gains realized in net income, net of tax of $8		(12	)		—			(12	)

Balance at December 31, 2011		(1,021	)		(5,807	)		(6,828	)
Foreign currency translation		—			7,419			7,419
Unrealized gain on investments before reclassification, net of tax of $7		14			—			14
Reclassification adjustment for net gains realized in net income, net of tax of $12		(17	)		—			(17	)

Balance at December 31, 2012		(1,024	)		1,612			588
Foreign currency translation		—			826			826
Unrealized loss on investments before reclassification, net of tax of $41		(111	)		—			(111	)
Reclassification adjustment for net losses realized in net income, net of tax of $691		1,151			—			1,151

Balance at December 31, 2013	$	16		$	2,438		$	2,454

Reclassification adjustments for net gains (losses) are reported in gains (losses) on investments, net in the Consolidated Statements of Income.

Revenue Recognition

Effective January 1, 2011 the Company adopted Update No. 2009-13, “Multiple-Deliverable Revenue Arrangements — a consensus of the FASB Emerging Issues Task Force” (ASU 2009-13) for contracts entered into or materially modified after that date. ASU 2009-13 updates the previous multiple-element revenue arrangements guidance. The revised guidance primarily provides three significant changes: 1) it eliminates the need for objective and reliable evidence of the fair value of the undelivered element in order for a delivered item to be treated as a separate unit of accounting; 2) it eliminates the residual method to allocate the arrangement consideration; and 3) it modifies the fair value requirements of EITF Issue 00-21 by providing “best estimate of selling price” in addition to vendor specific objective evidence and vendor objective evidence for determining the selling price of a deliverable. In addition, the guidance also expands the disclosure requirements for revenue recognition. The adoption of ASU 2009-13 did not have a material impact on the Company’s financial position, results of operations or cash flows.

Forrester generates revenues from licensing research (including our data subscription products), performing advisory services and consulting projects and hosting events. Forrester executes contracts that govern the terms and conditions of each arrangement. Revenues are recognized when persuasive evidence of an arrangement exists, the fee is fixed or determinable, services have been provided to the customer, and collectability is reasonably assured. Revenue contracts may include either a single product or service or a combination of multiple products and services. Revenues from contracts that contain multiple products and services are allocated among the separate units of accounting based on their relative selling prices; however, the amount recognized is limited to the amount that is not contingent on future performance conditions. The Company obtains the selling prices of its products and services based on an analysis of standalone sales of these products and services during the year. Research services revenues are recognized ratably over the term of the contract. Advisory services revenues, such as workshops, speeches and advisory days, are recognized when the customer receives the agreed upon deliverable and consulting project revenues, which are short-term in nature and based upon fixed-fee agreements, are recognized as the services are provided. Reimbursed out-of-pocket expenses are recorded as advisory services revenue. Event revenues are recognized upon completion of the event.

Annual subscriptions to our RoleView research include access to all or a designated portion of our research, and depending on the type of license, membership in one or more of our Forrester leadership boards, unlimited phone or email analyst inquiry, unlimited participation in Forrester Webinars, and the right to attend one event. Contracts for RoleView research entered into prior to the adoption of ASU 2009-13 on January 1, 2011 are accounted for as one unit of accounting and recognized ratably as research services revenue over the membership period. Contracts for RoleView research entered into or significantly modified after January 1, 2011 are accounted for as two units of accounting: 1) the event ticket and 2) the remaining research services that are delivered throughout the contract period, based on the new guidance that permits alternative methods of determining selling price as it relates to the components that we do not sell on a standalone basis, such as research services in this case. Arrangement consideration is allocated to each of these elements based upon their relative selling prices, which is based on standalone sales of event tickets and the estimated selling price of the remaining research services. Annual subscriptions to our data subscription products include access to designated survey data products and access to a data specialist, which are delivered throughout the year, and are accounted for as one unit of accounting and recognized ratably as research services revenue over the membership period. For all contracts entered into through January 2013, clients were offered a service guarantee, which gives them the right to cancel their contracts prior to the end of the contract term and receive a refund for unused products or services. As of February 1, 2013 the Company discontinued its policy of offering all clients a service guarantee.

Stock-Based Compensation

The Company recognizes the fair value of stock-based compensation expense over the requisite service period of the individual grantee, which generally equals the vesting period. Cash flows resulting from the tax benefits of tax deductions in excess of the compensation expense recognized for stock-based awards are classified as financing cash flows. The Company is required to estimate future forfeitures of stock-based awards for recognition of compensation expense. The Company will record additional expense if the actual forfeitures are lower than estimated and will record a recovery of prior recognized expense if the actual forfeitures are higher than estimated. The actual expense recognized over the vesting period will only be for those awards that vest. In addition, for performance-vested restricted stock units, the Company makes estimates of the performance outcome at each period end in order to estimate the actual number of shares that will be earned. The actual expense recognized over the vesting period will only be for those awards that vest. Stock-based compensation expense was recorded in the following expense categories (in thousands):


	Years Ended December 31,
	2013		2012		2011
Cost of services and fulfillment	$	3,585	$	3,085	$	1,644
Selling and marketing		1,136		894		751
General and administrative		1,330		1,418		1,247

Total	$	6,051	$	5,397	$	3,642

The options granted under the equity incentive plans and shares subject to the employee stock purchase plan were valued utilizing the Black Scholes model using the following assumptions and had the following fair values:


	Years Ended December 31,
	2013						2012						2011
	Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan
Average risk-free interest rate		0.85	%		0.12	%		0.85	%		0.14	%		1.25	%		0.13	%
Expected dividend yield		2.1	%		1.9	%		1.7	%		1.7	%		None			None
Expected life		4.9 Years			0.5 Years			4.5 Years			0.5 Years			3.5 Years			0.5 Years
Expected volatility		36	%		22	%		40	%		31	%		40	%		28	%
Weighted average fair value	$	9.21		$	6.02		$	9.64		$	6.90		$	10.47		$	7.55

The dividend yield of zero for 2011 is based on the fact that Forrester had never paid cash dividends until the board of directors approved a special dividend of $3.00 per common share in the fourth quarter of 2010. Dividend yields beginning in 2012 are based on the initiation of a regular quarterly dividend program approved by the board of directors in February 2012. Expected volatility is based, in part, on the historical volatility of Forrester’s common stock as well as management’s expectations of future volatility over the expected term of the awards granted. The risk-free interest rate used is based on the U.S. Treasury Constant Maturity rate with an equivalent remaining term. Where the expected term of a stock-based award does not correspond with a term for which the interest rates are quoted, Forrester uses the rate with the maturity closest to the award’s expected term. The expected term calculation is based upon Forrester’s historical experience of exercise patterns. The unamortized fair value of stock-based awards as of December 31, 2013 was $12.5 million, with a weighted average remaining recognition period of 2.2 years.

Allowance for Doubtful Accounts

Forrester maintains an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make contractually obligated payments. When evaluating the adequacy of the allowance for doubtful accounts, the Company makes judgments regarding the collectability of accounts receivable by specifically analyzing historical bad debts, customer concentrations, current economic trends, and changes in the customer payment terms. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required and if the financial condition of the Company’s customers were to improve, the allowances may be reduced accordingly.

Depreciation and Amortization

Forrester provides for depreciation and amortization of property and equipment, computed using the straight-line method, over estimated useful lives of assets as follows:


		Estimated Useful Life
Computers and equipment		3 to 10 Years
Computer software		3 to 5 Years
Furniture and fixtures		7 Years
Leasehold improvements		Shorter of asset life or lease term

Forrester provides for amortization of intangible assets, computed using an accelerated method according to the expected cash flows to be received from the underlying assets, over the respective lives as follows:


		Estimated Useful Life
Customer relationships		5 to 11 Years
Research content		1 to 2 Years
Technology		7 Years
Trademarks		1 Year

Income Taxes

Forrester recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statements and tax basis of assets and liabilities as well as operating loss carryforwards.

Forrester’s provision for income taxes is composed of a current and a deferred provision for federal, state and foreign jurisdictions. The current provision is calculated as the estimated taxes payable or refundable on tax returns for the current year. The deferred income tax provision is calculated as the net change during the year in deferred tax assets and liabilities. Valuation allowances are provided if based on the weight of available evidence, it is more likely than not that some or all of the deferred tax asset will not be realized.

Forrester accounts for uncertain tax positions using a “more-likely-than-not” threshold for recognizing and resolving uncertain tax positions. The evaluation of uncertain tax positions is based on factors including, but not limited to, changes in tax law, the measurement of tax positions taken or expected to be taken in tax returns, the effective settlement of matters subject to audit, new audit activity, and changes in facts or circumstances related to a tax position. The Company evaluates these tax positions on a quarterly basis. The Company also accrues for potential interest and penalties related to unrecognized tax benefits in income tax expense.

Net Income Per Common Share

Basic net income per common share is computed by dividing net income by the basic weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the diluted weighted average number of common shares and common equivalent shares outstanding during the period. The weighted average number of common equivalent shares outstanding has been determined in accordance with the treasury-stock method. Common stock equivalents consist of common stock issuable upon the exercise of outstanding stock options and restricted stock units.

Basic and diluted weighted average common shares are as follows (in thousands):


	Years Ended December 31,
	2013		2012		2011
Basic weighted average common shares outstanding		20,861		22,500		22,666
Weighted average common equivalent shares		492		429		498

Diluted weighted average common shares outstanding		21,353		22,929		23,164

For the years ended December 31, 2013, 2012 and 2011, options to purchase approximately 0.7 million, 0.8 million and 0.3 million shares, respectively, were outstanding but not included in the diluted weighted average common share calculation as the effect would have been anti-dilutive.

New Accounting Pronouncements

In February 2013, the FASB issued ASU No. 2013-02, Comprehensive Income: Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income. This accounting standard requires companies to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, companies are required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income. This ASU is effective for reporting periods beginning after December 15, 2012. Other than requiring additional disclosures, adoption of this ASU did not have a significant impact on the Company’s consolidated financial results.

In July 2013, the FASB issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (“ASU 2013-11”). ASU 2013-11 addresses the balance sheet presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. ASU 2013-11 requires that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. ASU No. 2013-11 is effective for the Company’s fiscal quarter ending March 31, 2014 and impacts balance sheet presentation only. The Company believes the balance sheet impact will not be material.

Revision of Prior Period Financial Statements

12 Months Ended

Dec. 31, 2013

Accounting Changes And Error Corrections [Abstract]

Revision of Prior Period Financial Statements

(2) Revision of Prior Period Financial Statements

During the quarter ended September 30, 2013, the Company identified certain prior period errors that affected the years ended December 31, 2012 and 2011. The Company has reflected in the financial information included in this Note the correction of all identified prior period errors in the years in which they originated. The prior period errors relate to:

•

Adjustments to the Company’s share of operating results in one of the technology-related investment funds in which the Company holds an interest, which adjustments are principally a result of information received by the Company from the fund after the applicable reporting periods. The Company records a portion of the fund’s operating results, based on the Company’s ownership interest in the fund, as investment gains (losses). The adjustments to the gains (losses) on investments were $0.5 million and ($1.4) million for the years ended December 31, 2012 and 2011, respectively. The effect of this error has been reflected in other assets in the revised consolidated balance sheet and in net (gains) losses from investments in the revised consolidated statement of cash flows presented below.

•

Adjustments to revenue for historical insignificant variances in deferred revenue for reconciling items between the Company’s general ledger and sub-ledger system. The increase (decrease) to revenue was $0.1 million and ($0.4) million for the years ended December 31, 2012 and 2011, respectively. The effect of this error has been reflected in deferred revenue in the revised consolidated balance sheet and statement of cash flows presented below.

•

An adjustment of $0.1 million for the year ended December 31, 2011 to increase the amount of research services revenue related to recognition of revenue for the event ticket included in the Company’s RoleView and Forrester Leadership Board subscription products. The effect of this error has been reflected in deferred revenue in the revised consolidated balance sheet and statement of cash flows presented below.

In addition, during the quarter ended December 31, 2013, the Company identified certain prior period errors related to income taxes that affected the year ended December 31, 2012. The Company has reflected in the financial information included in this Note the correction of all identified prior period errors. The prior period errors relate to:

•

Adjustment of $0.4 million to decrease income tax expense for the year ended December 31, 2012 to correct the amount of net operating losses as a result of a settlement of a tax audit at the Company’s German subsidiary. The effect of this error has been reflected in other assets in the revised consolidated balance sheet and in deferred taxes in the revised consolidated statement of cash flows presented below.

•

Adjustment of $0.1 million to increase income tax expense for the year ended December 31, 2012 to correct for insignificant errors. The effect of these errors has been reflected in prepaid expenses and other current assets, other assets and non-current liabilities in the revised consolidated balance sheet and in the related accounts in the revised consolidated statement of cash flows presented below.

In evaluating whether the Company’s previously issued consolidated financial statements were materially misstated, the Company considered the guidance in ASC Topic 250, Accounting Changes and Error Corrections, ASC Topic 250-10-S99-1, Assessing Materiality, and ASC Topic 250-10-S99-2, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements. The Company concluded that these errors were not material individually or in the aggregate to any of the prior reporting periods, and therefore, amendments of previously filed reports are not required. As such, the revisions for prior period corrections are reflected in the financial information for the applicable prior periods and are revised in the financial statements herein. See Note 14, “Summary Selected Quarterly Financial Data (unaudited)” for the impact of the revision on each of the applicable prior periods.

The effects of these prior period errors on the consolidated financial statements are as follows (in thousands, except per share amounts):

Revised Consolidated Statements of Income


	Year Ended December 31, 2012								Year Ended December 31, 2011
	As Previously Reported			Adjustments			As Revised		As Previously Reported		Adjustments			As Revised
Revenues:
Research services	$	202,998		$	93		$	203,091	$	191,648	$	(153	)	$	191,495
Advisory services and other		89,932			8			89,940		91,968		(128	)		91,840

Total revenues		292,930			101			293,031		283,616		(281	)		283,335
Income from operations		30,659			101			30,760		36,997		(281	)		36,716
Gains (losses) on investments, net		(449	)		543			94		1,018		(1,417	)		(399	)
Income before income taxes		31,510			644			32,154		38,645		(1,698	)		36,947
Income tax provision		5,936			(78	)		5,858		15,635		(679	)		14,956
Net income	$	25,574		$	722		$	26,296	$	23,010	$	(1,019	)	$	21,991

Basic income per common share	$	1.14		$	0.03		$	1.17	$	1.02	$	(0.05	)	$	0.97

Diluted income per common share	$	1.12		$	0.03		$	1.15	$	0.99	$	(0.04	)	$	0.95

Revised Consolidated Statements of Comprehensive Income

The consolidated statements of comprehensive income for the years ended December 31, 2012 and 2011 are impacted by the same amounts as net income for the respective period.

Revised Consolidated Balance Sheet


	As of December 31, 2012
	As Previously Reported		Adjustments		As Revised
Current Assets:
Prepaid expenses and other current assets	$	18,846	$	58	$	18,904
Total current assets		336,565		58		336,623
Other assets		9,123		125		9,248
Total assets	$	487,832	$	183	$	488,015

Current Liabilities:
Deferred revenue	$	150,479	$	16	$	150,495
Total current liabilities		181,329		16		181,345
Non-current liabilities		9,433		30		9,463
Total liabilities		190,762		46		190,808
Retained earnings		117,648		137		117,785
Total stockholders’ equity		297,070		137		297,207
Total liabilities and stockholders’ equity	$	487,832	$	183	$	488,015

Revised Consolidated Statements of Cash Flows


	Year Ended December 31, 2012									Year Ended December 31, 2011
	As Previously Reported			Adjustments			As Revised			As Previously Reported			Adjustments			As Revised
Cash flows from operating activities:
Net income	$	25,574		$	722		$	26,296		$	23,010		$	(1,019	)	$	21,991
Net (gains) losses from investments		449			(543	)		(94	)		(1,018	)		1,417			399
Deferred income taxes		(10,385	)		(582	)		(10,967	)		15,137			—			15,137
Prepaid expenses and other current assets		6,279			331			6,610			(7,805	)		(679	)		(8,484	)
Accrued expenses and other liabilities		376			173			549			2,485			—			2,485
Deferred revenue		1,807			(101	)		1,706			16,364			281			16,645

Acquisitions

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Acquisitions

(3) Acquisitions

Springboard Research

On May 12, 2011, Forrester acquired Springboard Research (“Springboard”), a provider of research and advisory services focused on Asia Pacific and emerging markets. Springboard was a former division of Knowledge Platform, Inc. The acquisition of the Springboard business further supports Forrester’s role-based strategy and expands Forrester’s coverage in the Asia Pacific region. The total purchase price was approximately $9.0 million, of which approximately $6.7 million was paid on the acquisition date and $2.3 million (the “Holdback”) was payable at various times through June 1, 2013, subject to possible reduction to satisfy indemnification claims. Of the $2.3 million Holdback, up to $0.9 million was contingent on the retention of certain employees for a period of time and on the extension of a certain lease. As of May 2012 the two referenced contingency provisions had elapsed with the full amount payable to Knowledge Platform. As of December 31, 2013, the entire Holdback had been paid and, as of December 31, 2012, $0.9 million of the Holdback remained in accrued expenses in the Consolidated Balance Sheet. The results of Springboard Research, which were not material to the consolidated financial statements, have been included in Forrester’s consolidated financial statements since May 12, 2011 in the Business Technology segment. Pro forma financial information has not been provided as it is not material to the consolidated results of operations.

A summary of the purchase price allocation for Springboard is as follows (in thousands):


Assets:
Cash	$	85
Accounts receivable		561
Other current assets		285
Goodwill		3,695
Intangible assets		4,815

Total assets		9,441

Liabilities:
Accrued expenses		160
Deferred revenue		312

Total liabilities		472

Net assets acquired	$	8,969

Approximately $2.1 million of the goodwill is deductible for tax purposes. The Company believes the goodwill reflects its expectations of synergistic revenue opportunities from the acquisition and the value of the acquired workforce.

Intangible assets are amortized according to the expected cash flows to be received. The following are the identifiable intangible assets acquired and their respective weighted average lives (dollars in thousands):


	Assigned Value		Useful Life (in years)
Customer relationships	$	3,605		7.5
Research content		1,080		1.5
Backlog		130		1.0

	$	4,815

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

+ Details

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

(4) Goodwill and Other Intangible Assets

A summary of the goodwill by segment and the changes in the carrying amount of goodwill for the Business Technology (“BT”), Marketing and Strategy (“M&S”), and Events segments is shown in the following table (in thousands). In the second quarter of 2012 the Company modified its management structure by consolidating its former Technology Industry (“TI”) client group into its two remaining client groups: BT and M&S. The goodwill previously allocated to the TI segment was reassigned to the BT and M&S segments based on the relative fair value of the elements transferred from TI to each of BT and M&S.


	BT		TI			M&S		Events		Total
Balance, December 31, 2011	$	22,172	$	28,308		$	19,160	$	1,903	$	71,543
Reassignment		17,237		(28,308	)		11,071		—		—
Translation adjustments		4,082		—			3,131		198		7,411

Balance, December 31, 2012		43,491		—			33,362		2,101		78,954
Translation adjustments		577		—			442		28		1,047

Balance, December 31, 2013	$	44,068	$	—		$	33,804	$	2,129	$	80,001

As of December 31, 2013, the Company had no accumulated goodwill impairment losses.

A summary of Forrester’s intangible assets is as follows (in thousands):


	December 31, 2013
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizable intangible assets:
Customer relationships	$	33,927	$	28,552	$	5,375
Research content		4,699		4,699		—
Technology		1,507		1,105		402
Trademarks		73		73		—

Total	$	40,206	$	34,429	$	5,777


	December 31, 2012
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizable intangible assets:
Customer relationships	$	33,759	$	26,644	$	7,115
Research content		7,043		7,043		—
Technology		1,507		702		805
Trademarks		876		876		—

Total	$	43,185	$	35,265	$	7,920

Amortization expense related to intangible assets was approximately $2.2 million, $2.4 million and $2.6 million during the years ended December 31, 2013, 2012 and 2011, respectively. Estimated amortization expense related to intangible assets that will continue to be amortized is as follows (in thousands):


Year ending December 31, 2014	$	2,150
Year ending December 31, 2015		1,019
Year ending December 31, 2016		923
Year ending December 31, 2017		874
Year ending December 31, 2018		811

Total	$	5,777

- Definition

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

+ References + Details

Marketable Investments

12 Months Ended

Dec. 31, 2013

Investments Debt And Equity Securities [Abstract]

Marketable Investments

(5) Marketable Investments

The following table summarizes the Company’s marketable investments (in thousands):


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Market Value
December 31, 2013
Available-for-sale securities
State and municipal obligations	$	6,809	$	5	$	—		$	6,814
Federal agency and corporate obligations		74,179		112		(92	)		74,199

Total available-for-sale securities	$	80,988	$	117	$	(92	)	$	81,013


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Market Value
December 31, 2012
Available-for-sale securities
State and municipal obligations	$	18,859	$	27	$	(14	)	$	18,872
Federal agency and corporate obligations		115,653		380		(29	)		116,004

Total short-term available-for-sale securities		134,512		407		(43	)		134,876
Auction rate securities (ARS), long-term		11,000		—		(2,030	)		8,970

Total available-for-sale securities	$	145,512	$	407	$	(2,073	)	$	143,846

The following table summarizes the maturity periods of the marketable securities in the Company’s portfolio as of December 31, 2013.


	FY 2014		FY2015		FY2016		Total
Federal agency and corporate obligations	$	24,390	$	28,844	$	20,965	$	74,199
State and municipal obligations		4,763		2,051		—		6,814

Total	$	29,153	$	30,895	$	20,965	$	81,013

The following table shows the gross unrealized losses and market value of Forrester’s available-for-sale securities with unrealized losses that are not deemed to be other-than-temporary, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position (in thousands):


	As of December 31, 2013
	Less Than 12 Months				12 Months or Greater
	Market Value		Unrealized Losses		Market Value		Unrealized Losses
State and municipal bonds	$	—	$	—	$	—	$	—
Federal agency and corporate obligations		30,645		92		—		—

Total	$	30,645	$	92	$	—	$	—


	As of December 31, 2012
	Less Than 12 Months				12 Months or Greater
	Market Value		Unrealized Losses		Market Value		Unrealized Losses
State and municipal bonds	$	9,430	$	14	$	—	$	—
Federal agency and corporate obligations		17,716		29		—		—
ARS		—		—		8,970		2,030

Total	$	27,146	$	43	$	8,970	$	2,030

Realized gains or losses on sales of the Company’s federal obligations, state and municipal bonds and corporate bonds were not significant for the years ended December 31, 2012 and 2011. During 2013 the Company sold its entire portfolio of ARS (par value $11.0 million) for a realized loss of $1.9 million that is included in gains (losses) on investments, net in the Consolidated Statements of Income.

The following table represents the Company’s fair value hierarchy for its financial assets (cash equivalents and marketable investments) measured at fair value on a recurring basis (in thousands):


	As of December 31, 2013
	Level 1		Level 2		Level 3		Total
Money market funds (1)	$	6,897	$	—	$	—	$	6,897
State and municipal obligations		—		6,814		—		6,814
Federal agency and corporate obligations (2)		—		80,449		—		80,449

Total	$	6,897	$	87,263	$	—	$	94,160


	As of December 31, 2012
	Level 1		Level 2		Level 3		Total
Money market funds (1)	$	815	$	—	$	—	$	815
State and municipal obligations		—		18,872		—		18,872
Federal agency and corporate obligations (2)		—		148,117		—		148,117
ARS		—		—		8,970		8,970

Total	$	815	$	166,989	$	8,970	$	176,774

(1)	Included in cash and cash equivalents.

(2)	$6.2 million and $32.1 million included in cash and cash equivalents at December 31, 2013 and 2012, respectively, as original maturities at the time of purchase were 90 days or less.

Level 2 assets consist of the Company’s entire portfolio of federal, state, municipal and corporate bonds, excluding those municipal bonds described below with an auction reset feature. Level 2 assets have been initially valued at the transaction price and subsequently valued, at the end of each reporting period, typically utilizing third party pricing services or other market observable data. The pricing services utilize industry standard valuation methods, including both income and market based approaches and observable market inputs to determine value. These observable market inputs include reportable trades, benchmark yields, credit spreads, broker/dealer quotes, bids, offers, current spot rates and other industry and economic events.

At December 31, 2013 the Company held no Level 3 assets. Prior to October 30, 2013 the Company held state and municipal bonds with an auction reset feature (auction rate securities or “ARS”). In February 2008, auctions began to fail for these securities and continued to fail throughout 2013. On October 30, 2013 the Company sold its entire portfolio of ARS for net proceeds of $9.1 million and realized a loss on the sale of $1.9 million. Level 3 assets at December 31, 2012 consisted entirely of ARS. While the Company received interest income on its ARS investments at each interest reset date (which occurred at either 7 or 35 day intervals for each security), these investments traded infrequently and therefore did not have a readily determinable market value. Interest rates on the securities ranged from 0.1% to 0.4% and 0.1% to 0.5% during 2013 and 2012, respectively. The Company valued the ARS using a discounted cash flow model that included unobservable inputs including estimates of interest rates, discount rates and expected holding periods of the securities, which is considered a Level 3 valuation. Unobservable inputs included in the valuation as of December 31, 2012 included a weighted average interest rate of 0.9%, a weighted average discount rate of 3.9%, and a weighted average holding period of 8.7 years. The valuation resulted in an unrealized loss recorded in accumulated other comprehensive income in the Consolidated Balance Sheets of $2.0 million at December 31, 2012. The Company believed that the loss was temporary due to the strong underlying credit rating of the securities and the fact that the Company did not intend to sell the securities and was not likely to be required to sell the securities.

The following table provides a summary of changes in fair value of the Company’s Level 3 financial assets for the years ended December 31, 2013 and 2012 (in thousands):


	ARS
Balance at December 31, 2011	$	9,565
Sales		—
Losses included in other comprehensive income		(595	)

Balance at December 31, 2012		8,970
Sales		(9,108	)
Gains included in other comprehensive income		138
Losses transferred out of other comprehensive loss		1,892
Losses included in earnings		(1,892	)

Balance at December 31, 2013	$	—

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References + Details

Non-Marketable Investments

12 Months Ended

Dec. 31, 2013

Investments Debt And Equity Securities [Abstract]

Non-Marketable Investments

(6)

Non-Marketable Investments

At December 31, 2013 and 2012, the carrying value of the Company’s non-marketable investments, which were composed primarily of interests in technology-related private equity funds, were $5.7 million and $6.6 million, respectively, and are included in other assets in the Consolidated Balance Sheets.

One of the Company’s investments, with a book value of $0.9 million and $1.2 million at December 31, 2013 and 2012, respectively, is being accounted for using the cost method and, accordingly, is valued at cost unless an other-than-temporary impairment in its value occurs. The other investments are being accounted for using the equity method as the investments are limited partnerships and the Company has an ownership interest in excess of 5% and, accordingly, the Company records its share of the investee’s operating results each period. During the years ended December 31, 2013, 2012 and 2011, the Company recorded gains (losses) from its non-marketable investments of approximately $(0.6) million, $0.1 million and $(0.4) million, respectively, which are included in gains (losses) on investments, net in the Consolidated Statements of Income. During the years ended December 31, 2013, 2012 and 2011, gross distributions of $0.4 million, $0.5 million and $0.5 million, respectively, were received from the funds.

In May 2013, the Company extended the expiration date of a cash bonus plan, originally adopted in 2000, that would pay a bonus, after the return of invested capital from certain of the Company’s investments, to certain key employees. To date, no bonuses have been paid under the plan. The plan will now automatically expire on June 30, 2015, subject to earlier expiration as provided in the plan in the event that prior to such date there are less than 10 participants in the plan or all of the Company’s invested capital (as defined in the plan) has been returned to the Company.

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

(7)

Income Taxes

Income before income taxes for the years ended December 31, 2013, 2012 and 2011 consists of the following (in thousands):


	2013		2012		2011
Domestic	$	13,557	$	24,124	$	33,673
Foreign		6,435		8,030		3,274

Total	$	19,992	$	32,154	$	36,947

The components of the income tax provision (benefit) for the years ended December 31, 2012, 2011 and 2010 are as follows (in thousands):


	2013			2012			2011
Current:
Federal	$	8,286		$	12,420		$	(1,678	)
State		1,624			3,069			654
Foreign		1,587			1,336			843

Total current		11,497			16,825			(181	)

Deferred:
Federal		(3,935	)		(4,449	)		13,485
State		(562	)		(736	)		1,186
Foreign		(32	)		(5,782	)		466

Total deferred		(4,529	)		(10,967	)		15,137

Income tax provision	$	6,968		$	5,858		$	14,956

A reconciliation of the federal statutory rate to Forrester’s effective tax rate for the years ended December 31, 2013, 2012 and 2011 is as follows:


	2013			2012			2011
Income tax provision at federal statutory rate		35.0	%		35.0	%		35.0	%
Increase (decrease) in tax resulting from:
State tax provision, net of federal benefit		3.4			4.9			3.1
Non-deductible expenses		3.3			0.6			1.6
Tax-exempt interest income		(0.1	)		(0.5	)		(0.4	)
Stock option compensation deduction		2.0			0.7			0.6
Change in valuation allowance		0.5			(0.8	)		1.1
Exchange rate gain		—			(0.3	)		(0.5	)
Foreign tax rate differential		(4.9	)		(2.7	)		(1.0	)
Foreign tax credit		(3.7	)		(0.9	)		(1.6	)
Benefit upon audit settlement		—			(21.1	)		—
Other, net		(0.6	)		3.3			2.6

Effective tax rate		34.9	%		18.2	%		40.5	%

The components of deferred income taxes as of December 31, 2013 and 2012 are as follows (in thousands):


	2013			2012
Non-deductible reserves and accruals	$	7,239		$	3,848
Stock compensation		4,539			4,948
Net operating loss and other carryforwards		10,830			10,398

Gross deferred tax asset		22,608			19,194
Less—valuation allowance		(2,200	)		(2,086	)

Sub-total		20,408			17,108
Depreciation and amortization		(2,945	)		(5,018	)
Goodwill amortization		(5,401	)		(4,381	)
Other liabilities		(2,134	)		(2,872	)
Deferred commissions		(5,080	)		(3,743	)

Net deferred tax asset	$	4,848		$	1,094

In July 2012, one of the Company’s non-U.S. subsidiaries licensed the intellectual property rights for the territory outside of the U.S. from the Company’s U.S. entity in order to align the Company’s business with its global operations. The license of intellectual property occurred between two wholly owned legal entities within Forrester that are based in different tax jurisdictions, creating a taxable gain reportable in the transferor entity’s jurisdiction. The gain is recognized for income tax purposes only and not in the financial statements. As the gain was the result of an intra-entity transaction, it was eliminated in consolidation for purposes of the consolidated financial statements.

In accordance with GAAP, no gain or immediate tax impact should be recognized in the consolidated financial statements as a result of an intra-entity transaction. The Company recognizes tax expense specifically associated with an intra-entity transfer of intangible property over a period equal to the expected economic lives of the underlying assets being licensed. An amortization period of 9.5 years was determined based on the estimated economic lives of the intellectual property licensed.

Current net deferred tax assets and long-term net deferred tax assets were $2.2 and $3.7 million as of December 31, 2013 and $0.4 and $1.3 million as of December 31, 2012, and are included in prepaid and other current assets and other assets, respectively, in the Consolidated Balance Sheets. Current net deferred tax liabilities and long-term net deferred tax liabilities were $0.2 million and $0.9 million as of December 31, 2013 and $0.5 and $0.2 million as of December 31, 2012, and are included in accrued expenses and other current liabilities and non-current liabilities, respectively, in the Consolidated Balance Sheets.

The Company considers all available evidence, both positive and negative, to determine whether, based on the weight of that evidence, a valuation allowance is needed for some portion or all of a net deferred income tax asset. Judgment is required in considering the relative impact of negative and positive evidence. In arriving at these judgments, the weight given to the potential effect of negative and positive evidence is commensurate with the extent to which it can be objectively verified. Although realization is not assured, based upon the Company’s historical taxable income and projections of the Company’s future taxable income over the periods during which the deferred tax assets are deductible and the carryforwards expire, management believes it is more likely than not that the Company will realize the benefits of these deductible differences, net of the existing valuation allowances, as discussed below.

As of December 31, 2013 and 2012, the Company maintained a valuation allowance of approximately $2.2 million and $2.1 million, respectively, primarily relating to foreign net operating loss carryforwards from an acquisition and U.S. capital losses.

As of December 31, 2013, the Company had U.S. federal net operating loss carryforwards of approximately $7.7 million obtained from acquired businesses. These carryforwards are limited pursuant to section 382 of the Internal Revenue Code due to changes in ownership as a result of the acquisitions. If unused, these carryforwards would expire on various dates from 2019 through 2028.

The Company also has foreign net operating loss carryforwards of approximately $25.2 million, which can be carried forward indefinitely. Approximately $5.6 million of the foreign net operating loss carryforwards relate to a prior acquisition, the utilization of which is subject to limitation under the tax law of the United Kingdom. In the third quarter of 2012 the Company settled a tax audit at its German subsidiary resulting in the recognition of $5.9 million in deferred tax assets relating to net operating losses and intangible assets at this subsidiary.

As of December 31, 2013, the Company had U.S. federal and state capital loss carryforwards of $2.3 million, of which $0.9 million expires in 2014, $0.8 million expires in 2016 and $0.6 million expires in 2018.

The following table provides a summary of the changes in the deferred tax valuation allowance for the years ended December 31, 2013, 2012 and 2011 (in thousands):


	2013			2012			2011
Deferred tax valuation allowance at January 1	$	2,086		$	3,077		$	2,676
Additions		801			11			508
Deductions		(712	)		(1,066	)		(85	)
Translation adjustments		25			64			(22	)

Deferred tax valuation allowance at December 31	$	2,200		$	2,086		$	3,077

During the years ended December 31, 2013, 2012 and 2011, the Company recognized approximately $0.4 million, ($0.3) million and $0.5 million, respectively, of net tax benefits (deficiencies) from tax deductions in excess of (or less than) book deductions resulting from employee stock option exercises. The net tax benefits (deficiencies) were recorded as an increase (decrease) to additional paid-in-capital. Excess tax benefits from share-based payments are recognized in the year that the deduction reduces the amount of cash payable for taxes.

Undistributed earnings of the Company’s foreign subsidiaries amounted to approximately $10.7 million as of December 31, 2013. The Company has not provided any additional federal or state income taxes or foreign withholding taxes on the undistributed earnings as such earnings have been indefinitely reinvested in the business. Due to the various methods by which such earnings could be repatriated in the future, the amount of taxes attributable to the undistributed earnings is not practicably determinable.

The Company utilizes a two-step process for the measurement of uncertain tax positions that have been taken or are expected to be taken on a tax return. The first step is a determination of whether the tax position should be recognized in the financial statements. The second step determines the measurement of the tax position. A reconciliation of the beginning and ending amount of unrecognized tax benefits is summarized as follows for the years ended December 31, 2013, 2012 and 2011 (in thousands):


	2013			2012			2011
Unrecognized tax benefits at January 1	$	1,844		$	1,269		$	1,222
Additions for tax positions of prior years		414			112			107
Reductions for tax positions of prior years		(256	)		(37	)		—
Additions for tax positions of current year		19			1,444			17
Settlements		—			(582	)		—
Lapse of statute of limitations		—			(360	)		(77	)
Translation adjustments		(9	)		(2	)		—

Unrecognized tax benefits at December 31	$	2,012		$	1,844		$	1,269

As of December 31, 2013, the total amount of unrecognized tax benefits totaled approximately $2.0 million, all of which if recognized, would decrease our effective tax rate in a future period. It is not expected that a significant amount of unrecognized tax benefits would be recognized within the next 12 months.

The Company recognizes interest and penalties related to uncertain tax positions in income tax expense and such amounts were not material in the years ended December 31, 2013, 2012 and 2011. At December 31, 2013 and 2012, the Company had approximately $0.1 million of accrued interest and penalties related to uncertain tax positions.

The Company files income tax returns in the U.S. and in foreign jurisdictions. Generally, the Company is no longer subject to U.S., state, local and foreign income tax examinations by tax authorities in its major jurisdictions for years before 2006, except to the extent of net operating loss and tax credit carryforwards from those years. Major taxing jurisdictions include the U.S., the Netherlands, the United Kingdom, Germany and Switzerland. The Company is currently under audit by the Internal Revenue Service of the U.S. for tax year 2011 and currently anticipates the audit to conclude in mid-2014.

Commitments

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments

(8)

Commitments

As of December 31, 2013, Forrester had future contractual obligations as follows for operating leases (in thousands):


2014	$	11,290
2015		10,352
2016		9,544
2017		9,194
2018		8,952
Thereafter		59,661

Total minimum lease payments	$	108,993

Aggregate rent expenses was approximately $15.3 million, $14.4 million and $15.3 million for the years ended December 31, 2013, 2012, and 2011, respectively.

Stockholders' Equity

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Stockholders' Equity

(9)

Stockholders’ Equity

Preferred Stock

Forrester has authorized 500,000 shares of $.01 par value preferred stock. The Board of Directors has full authority to issue this stock and to fix the voting powers, preferences, rights, qualifications, limitations, or restrictions thereof, including dividend rights, conversion rights, redemption privileges and liquidation preferences and the number of shares constituting any series or designation of such series.

Treasury Stock

Through 2013, Forrester’s Board of Directors has authorized an aggregate $385.0 million to purchase common stock under its stock repurchase program including $25.0 million authorized in July 2013 and $50.0 million authorized in February 2013. The shares repurchased may be used, among other things, in connection with Forrester’s equity incentive and purchase plans. As of December 31, 2013 the Company had repurchased approximately 12.4 million shares of common stock at an aggregate cost of $329.1 million.

On April 3, 2013 the Company commenced a “modified Dutch auction” self-tender offer to repurchase up to $130 million of its common stock at a price per share within the range of $32.00 to $36.00. A “modified Dutch auction” self-tender offer allows stockholders to indicate how many shares and at what price within the company’s specified range (in increments of $0.25 per share) they wish to tender. When the tender offer expired, based upon the number of shares tendered and the prices specified by the tendering stockholders, the Company determined the purchase price, which was the lowest price per share within the range that enabled the Company to purchase up to $130 million of its common stock. The tender offer expired on May 1, 2013 and the Company purchased 2,054,732 shares of its common stock on May 7, 2013 at a purchase price of $36.00 per share for an aggregate purchase price of $74.0 million, plus approximately $1.1 million of expenses related to the tender offer.

For the year ended December 31, 2013, the Company retired 11.7 million shares of treasury stock. These retired shares are now included in the Company’s pool of authorized but unissued shares. The retired stock had a carrying value of approximately $303.0 million. The Company’s accounting policy upon the formal retirement of treasury stock is to deduct the par value of the retired stock from Common Stock and to reflect the excess of cost over par value as a deduction from Additional Paid-in Capital.

Dividends

During the years ended December 31, 2013 and 2012, the Company declared and paid four quarterly dividends of $0.15 and $0.14 per share each quarter, respectively, amounting to $0.60 or $12.4 million and $0.56 per share or $12.6 million per year, respectively.

Equity Plans

Forrester maintains the following four equity incentive plans: the Amended and Restated 2006 Equity Incentive Plan (the “2006 Plan”), the Amended and Restated 1996 Equity Incentive Plan (the “1996 Plan”), the 2006 Stock Option Plan for Directors’, as amended (the “2006 Directors’ Plan”) and the 1996 Stock Option Plan for Non-Employee Directors (the “1996 Directors’ Plan”). Upon approval of the 2006 Plan and the 2006 Directors’ Plan by stockholders, no future awards under the 1996 Plan and 1996 Directors Plan could be granted or issued. In addition, upon approval of an amendment to the 2006 Plan by stockholders in 2012, no future awards under the 2006 Directors’ Plan could be granted or issued.

The 2006 Plan provides for the issuance of stock-based awards, including incentive stock options (“ISOs”), non-qualified stock options (“NSOs”), and restricted stock units (“RSUs”) to purchase up to 4,350,000 shares authorized in the 2006 Plan plus up to 2,500,000 shares returned from the 1996 Plan and 80,000 shares returned from the 2006 Directors’ Plan. Under the terms of the 2006 Plan, ISOs may not be granted at less than fair market value on the date of grant (and in no event less than par value). Options generally vest annually over four years and expire after 10 years and RSUs generally vest over three to four years, in each case sometimes subject to performance conditions in addition to the passage of time. Options and RSUs granted under the 2006 Plan immediately vest upon certain events, as described in the 2006 Plan. As of December 31, 2013, approximately 1.9 million shares were available for future grant of awards under the 2006 Plan.

The 1996 Plan provided for the issuance of stock-based awards, including ISOs and NSOs, to purchase up to 13,500,000 shares of common stock. Under the terms of the 1996 Plan, ISOs were not granted at less than fair market value on the date of grant (and in no event less than par value). ISO grants to holders of 10% of the combined voting power of all classes of Forrester stock were required to be granted at an exercise price not less than 110% of the fair market value at the date of grant. Options generally vested ratably over two to four years and expire after 10 years and were sometimes subject to performance conditions in addition to the passage of time. At December 31, 2013, approximately 50,000 options remain outstanding and are fully vested under the 1996 Plan.

The 2006 Directors’ Plan provided for the issuance of options to purchase up to 450,000 shares of common stock. Prior to the 2012 annual stockholders meeting, each non-employee director was entitled to receive an option to purchase 6,000 shares of common stock, at an exercise price equal to the fair market value of the common stock upon his or her election as a director. These options vest in four equal annual installments, with the first installment vested on the date of grant. In addition, prior to the 2010 annual stockholder meeting, each non-employee director was entitled to receive an option to purchase 12,500 shares of common stock, at an exercise price equal to the fair market value of the common stock on the grant date, each year immediately following Forrester’s annual stockholders’ meeting, and commencing with the 2010 annual stockholders meeting, non-employee directors were entitled to receive an option to purchase 12,000 shares immediately following the meeting. These options vest in four equal installments on the first, second, third, and fourth anniversaries of the date of grant. Options granted under the 2006 Directors’ Plan immediately vest upon certain events, as described in the 2006 Directors’ Plan. As of December 31, 2013, approximately 0.2 million options remain outstanding under the 2006 Directors Plan.

Options issued under the 1996 Directors’ Plan were granted at an exercise price equal to the fair market value of the common stock at the time of grant, each year immediately following Forrester’s annual stockholders’ meeting. These options vested in four equal installments on the first, second, third, and fourth anniversaries of the date of grant. At December 31, 2013, approximately 13,000 options remain outstanding and are fully vested under the 1996 Directors’ Plan.

Stock Options

Stock option activity for the year ended December 31, 2013 is presented below (in thousands, except per share data and contractual term):


	Number of Shares			Weighted - Average Exercise Price Per Share		Weighted - Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Outstanding at December 31, 2012		1,936		$	29.03
Granted		531			35.34
Exercised		(626	)		25.93
Forfeited		(107	)		32.86

Outstanding at December 31, 2013		1,734		$	31.85		7.05	$	11,129

Exercisable at December 31, 2013		784		$	28.80		5.06	$	7,416

Vested and expected to vest at December 31, 2013		1,663		$	31.73		6.97	$	10,878

The total intrinsic value of options exercised during 2013, 2012 and 2011 was $6.1 million, $3.5 million and $4.1 million, respectively.

Restricted Stock Units

Restricted stock units (“RSUs”) represent the right to receive one share of Forrester common stock when the restrictions lapse and the vesting conditions are met, and are valued on the date of grant based upon the value of the Company’s stock on the date of grant less the present value of dividends expected to be paid during the requisite service period. Shares of Forrester’s common stock will be delivered to the grantee upon vesting, subject to a reduction of shares for payment of withholding taxes. The weighted average grant date fair value for RSUs granted in 2013, 2012 and 2011 was $34.58, $33.88 and $33.15, respectively. The value of RSUs vested and converted to common stock, based on the value of Forrester’s common stock on the date of vesting, was $2.4 million, $1.6 million and $0.4 million during 2013, 2012 and 2011, respectively.

In 2009, the Company issued to its employees 95,496 performance-based RSUs. The vesting of the RSUs was subject to performance criteria and would vest at 100% or 40% on April 1, 2012, or the RSUs could be forfeited, depending on whether specified revenue growth and certain operating margin targets related to full year 2011 performance were achieved. Based on 2011 financial performance, 40% of the then outstanding RSUs vested on April 1, 2012. Compensation expense in 2010 and 2009 was recognized based on an estimate of 100% vesting of the RSUs and in 2011 the Company modified it assessment of vesting to the 40% level.

In 2010, the Company issued to its employees approximately 63,000 performance-based RSUs. The vesting of the RSUs was subject to performance criteria and would vest at 100% or 40% on April 1, 2013, or the RSUs could be forfeited, depending on whether specified revenue growth and certain operating margin targets related to full year 2012 performance were achieved. Based on 2012 financial performance the RSUs were forfeited as of April 1, 2013. Compensation expense in 2010 was recognized based on an estimate of 100% vesting of the RSUs and in 2011 the Company modified its assessment of vesting to a zero percent level.

In 2011, the Company issued to its employees approximately 71,000 performance-based RSUs. The vesting of the RSUs is subject to performance criteria and will vest at 100% or 40% on April 1, 2014, or the RSUs could be forfeited, depending on whether specified revenue growth and certain operating margin targets related to full year 2013 performance are achieved. Based on 2013 financial performance the RSUs will be forfeited as of April 1, 2014. Compensation expense was not recognized in 2013, 2012 and 2011 based on an estimate of zero percent vesting of the RSUs.

RSU activity for the year ended December 31, 2013 is presented below (in thousands, except per share data):


	Number of Shares			Weighted- Average Grant Date Fair Value
Unvested at December 31, 2012		301		$	32.98
Granted		207			34.58
Vested		(67	)		32.91
Forfeited		(69	)		31.60

Unvested at December 31, 2013		372		$	34.14

Employee Stock Purchase Plan

The Amended and Restated Employee Stock Purchase Plan (the “Stock Purchase Plan”) provides for the issuance of up to 1.5 million shares of common stock and as of December 31, 2013 approximately 0.3 million shares remain available for issuance. With certain limited exceptions, all employees of Forrester whose customary employment is more than 20 hours per week, including officers and directors who are employees, are eligible to participate in the Stock Purchase Plan. Purchase periods under the Stock Purchase Plan are generally six months in length and commence on each successive March 1 and September 1. Stock purchased under the Stock Purchase Plan is required to be held for one-year before it is able to be sold. During each purchase period the maximum number of shares of common stock that may be purchased by an employee is limited to the number of shares equal to $12,500 divided by the fair market value of a share of common stock on the first day of the purchase period. An employee may elect to have up to 10% deducted from his or her compensation for the purpose of purchasing shares under the Stock Purchase Plan. The price at which the employee’s shares are purchased is the lower of: a) 85% of the closing price of the common stock on the day that the purchase period commences, or b) 85% of the closing price of the common stock on the day that the purchase period terminates.

Prior to 2012 purchase periods commenced on each successive January 1 and July 1. Shares purchased by employees under the Stock Purchase Plan are as follows (in thousands, except per share data):


	Shares		Purchase
Purchase Period Ended	Purchased		Price
February 28. 2013		26	$	23.34
August 31, 2013		27	$	23.42
August 31, 2012		23	$	24.88
June 30, 2011		51	$	28.02
December 31, 2011		50	$	28.08

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

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

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

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

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

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

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

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Employee Pension Plans

12 Months Ended

Dec. 31, 2013

Compensation And Retirement Disclosure [Abstract]

Employee Pension Plans

(10)

Employee Pension Plans

Forrester sponsors several defined contribution plans for eligible employees. Generally, the defined contribution plans have funding provisions which, in certain situations, require contributions based upon formulas relating to employee wages or the level of elective participant contributions, as well as allow for additional discretionary contributions. Further, certain plans contain vesting provisions. Forrester’s contributions to these plans totaled approximately $3.6 million, $3.2 million and $3.0 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Reorganization

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

Reorganization

(11)

Reorganization

During the year ended December 31, 2013 the Company incurred $1.9 million of severance and related costs for the elimination of 31 jobs or approximately 2.5% of its workforce worldwide to streamline operations.

In the first quarter of 2012 the Company realigned its sales force to simplify the selling process to its customers and to increase the productivity of the sales organization. The Company incurred approximately $0.4 million of severance costs in the fourth quarter of 2011 for three sales employees located outside of the U.S. based on statutory termination benefits in their country of employment and the fact that termination was considered probable at December 31, 2011. The Company incurred an additional $1.4 million of severance and related costs in 2012 for the termination of 17 additional employees related to the sales reorganization and other cost reduction initiatives.

The activity related to the reorganization accrual during the years ended December 31, 2013 and 2012 is as follows (in thousands):


	Workforce Reduction
Accrual at December 31, 2011	$	375
Additions		1,421
Cash payments		(1,782	)

Accrual at December 31, 2012		14
Additions		1,905
Cash payments		(1,798	)

Accrual at December 31, 2013	$	121

Operating Segment and Enterprise Wide Reporting

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Operating Segment and Enterprise Wide Reporting

(12)

Operating Segment and Enterprise Wide Reporting

At the end of 2013 the Company reorganized its fulfillment organization into a single global research organization and a single global product organization to better support its client base by facilitating better research collaboration and quality, promoting a more uniform client experience and improved customer satisfaction, and encouraging innovation. During 2013 the Company also established a dedicated consulting organization to provide research-based project consulting services to its clients, allowing the Company’s analysts to spend additional time on writing research and providing shorter-term advisory services. The Company anticipates reporting for 2014 fiscal periods segment information for the newly formed research, product, and consulting organizations, and to cease reporting on its historical client group organization.

Throughout 2013 the Company evaluated its business operations based on its historical client group organization. Until October 2013 the Company was organized into two client groups with each client group responsible for writing relevant research for the roles within the client organization on a worldwide basis. The two client groups, which were considered operating segments, were: Business Technology (“BT”) and Marketing and Strategy (“M&S”). In addition, the Company’s Events segment supported both client groups. Each client group generated revenue through sales of research, advisory and other service offerings targeted at specific roles within their targeted clients. Each client group consisted of research personnel focused primarily on issues relevant to particular roles and to the day-to-day responsibilities of persons within the roles. Amounts included in the Events segment relate to the operations of the events production department. Revenue reported in the Events segment consists primarily of sponsorships and sales of event tickets to Forrester events.

The Company evaluates reportable segment performance and allocates resources based on direct margin. Direct margin, as presented below, is defined as operating income excluding sales expenses, certain marketing and fulfillment expenses, stock-based compensation expense, general and administrative expenses, depreciation expense, amortization of intangible assets and reorganization costs. In the first quarter of 2013, the Company modified segment direct margin for each of the BT and M&S clients groups to reflect the transfer of revenue and direct costs related to one product line from BT to M&S and to reallocate certain shared consulting costs between BT and M&S. Accordingly, the 2012 and 2011 amounts have been reclassified to conform to the current presentation. The accounting policies used by the segments are the same as those used in the consolidated financial statements.

The Company does not identify or allocate assets, including capital expenditures, by operating segment. Accordingly, assets are not being reported by segment because the information is not available by segment and is not reviewed in the evaluation of performance or making decisions in the allocation of resources.

The following tables present information about reportable segments (in thousands):


	BT		M&S		Events		Consolidated
Year ended December 31, 2013
Revenue	$	156,068	$	128,738	$	12,844	$	297,650
Direct margin		104,810		83,689		4,146		192,645
Selling, marketing, administrative and other expenses								(166,677	)
Amortization of intangible assets								(2,230	)
Reorganization costs								(1,905	)
Other income and gains/losses on investments								(1,841	)

Income before income taxes							$	19,992


	BT		M&S		Events		Consolidated
Year ended December 31, 2012
Revenue	$	154,974	$	125,228	$	12,829	$	293,031
Direct margin		105,816		81,798		3,941		191,555
Selling, marketing, administrative and other expenses								(156,929	)
Amortization of intangible assets								(2,445	)
Reorganization costs								(1,421	)
Other income and gains/losses on investments								1,394

Income before income taxes							$	32,154


	BT		M&S		Events		Consolidated
Year ended December 31, 2011
Revenue	$	147,688	$	122,474	$	13,173	$	283,335
Direct margin		102,713		78,132		5,765		186,610
Selling, marketing, administrative and other expenses								(146,957	)
Amortization of intangible assets								(2,562	)
Reorganization costs								(375	)
Other income and gains/losses on investments								231

Income before income taxes							$	36,947

Net long-lived tangible assets by location as of December 31, 2013 and 2012 are as follows (in thousands):


	2013		2012
United States	$	35,167	$	42,098
United Kingdom		2,212		2,626
Europe (excluding United Kingdom)		174		313
Other		2,315		1,263

	$	39,868	$	46,300

Net revenues by geographic destination and as a percentage of total revenues for the years ended December 31, 2013, 2012, and 2011 are as follows (in thousands):


	2013		2012		2011
United States	$	218,900	$	211,211	$	198,175
Europe (excluding United Kingdom)		30,956		33,146		37,205
United Kingdom		16,293		16,555		17,870
Canada		16,995		16,742		16,056
Other		14,506		15,377		14,029

	$	297,650	$	293,031	$	283,335


	2013			2012			2011
United States		74	%		72	%		70	%
Europe (excluding United Kingdom)		10	%		11	%		13	%
United Kingdom		5	%		6	%		6	%
Canada		6	%		6	%		6	%
Other		5	%		5	%		5	%

		100	%		100	%		100	%

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2013

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Certain Balance Sheet Accounts

(13) Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2013 and 2012 is recorded at cost less accumulated depreciation and consists of the following (in thousands):


	2013		2012
Computers and equipment	$	18,446	$	17,614
Computer software		22,315		22,242
Furniture and fixtures		8,902		8,561
Leasehold improvements		26,029		25,640

Total property and equipment		75,692		74,057
Less accumulated depreciation and amortization		35,824		27,757

	$	39,868	$	46,300

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities as of December 31, 2013 and 2012 consist of the following (in thousands):


	2013		2012
Payroll and related benefits	$	20,635	$	16,293
Taxes		2,692		3,714
Other		10,144		10,071

	$	33,471	$	30,078

Non-current Liabilities

Non-current liabilities as of December 31, 2013 and 2012 consist of the following (in thousands):


	2013		2012
Deferred tax liability	$	852	$	218
Deferred rent		6,678		6,936
Other		2,612		2,309

	$	10,142	$	9,463

Allowance for Doubtful Accounts:

A roll-forward of the allowance for doubtful accounts as of and for the years ended December 31, 2013, 2012, and 2011 is as follows (in thousands):


	2013			2012			2011
Balance, beginning of year	$	404		$	326		$	407
Provision for doubtful accounts		189			708			233
Write-offs		(339	)		(630	)		(314	)

Balance, end of year	$	254		$	404		$	326

Summary Selected Quarterly Financial Data

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summary Selected Quarterly Financial Data

(14) Summary Selected Quarterly Financial Data (unaudited)

The following is a summary of selected unaudited consolidated quarterly financial data for the years ended December 31, 2013 and 2012 (in thousands, except per share data):


	Three Months Ended
	March 31, 2013		June 30, 2013		September 30, 2013		December 31, 2013
Total revenues	$	71,361	$	78,953	$	69,815	$	77,521
Income from operations	$	3,280	$	9,788	$	4,301	$	4,464
Net income	$	2,169	$	6,185	$	2,509	$	2,161

Basic income per common share	$	0.10	$	0.29	$	0.12	$	0.11
Diluted income per common share	$	0.10	$	0.28	$	0.12	$	0.11


	Three Months Ended
	March 31, 2012		June 30, 2012		September 30, 2012		December 31, 2012
Total revenues	$	70,165	$	78,932	$	68,773	$	75,161
Income from operations	$	4,533	$	11,152	$	7,130	$	7,945
Net income	$	3,124	$	7,584	$	11,111	$	4,477

Basic income per common share	$	0.14	$	0.34	$	0.50	$	0.20
Diluted income per common share	$	0.13	$	0.33	$	0.49	$	0.20

The Company recognized a $1.9 million loss for the sale of its entire portfolio of auction rate securities during the three months ended December 31, 2013.

The Company recognized a $5.9 million deferred income tax benefit during the three months ended September 30, 2012 resulting from the settlement of a tax audit at the Company’s German subsidiary.

Revision of quarterly financial statements

As described in Note 2, during the quarter ended September 30, 2013, the Company identified certain immaterial prior period errors that affected the interim and annual periods in the years ended December 31, 2012 and 2011, as well as the interim periods in the six months ended June 30, 2013. The Company has reflected in the financial information included in this Note the correction of all identified prior period errors in the periods in which they originated. The prior period errors relate to:

•

An adjustment of $0.8 million for the three months ended June 30, 2013 to increase the amount of research services revenue related to recognition of revenue for the event ticket included in the Company’s RoleView and Forrester Leadership Board subscription products. Based on the identification of this error, the Company reassessed its historical calculations and identified a required change in its methodology for the accounting for an insignificant amount of contract modifications during this period that resulted in an increase (decrease) to revenue of ($0.1) million and $0.1 million for the three months ended March 31, 2012 and September 30, 2012, respectively. The effect of this error has been reflected in deferred revenue in the revised consolidated statement of cash flows presented below.

•

Adjustments to the Company’s share of operating results in one of the technology-related investment funds in which the Company holds an interest, which adjustments are principally a result of information received by the Company from the fund after the applicable reporting periods. The Company records a portion of the fund’s operating results, based on the Company’s ownership interest in the fund, as investment gains (losses). The adjustments to the gains (losses) on investments for each period is as follows: ($0.1) million and $0.1 million for the three months ended March 31, 2013 and June 30, 2013, respectively, and $0.6 million and ($0.1) million for the three months ended September 30, 2012 and December 31, 2012, respectively. The effect of this error has been reflected in net (gains) losses from investments in the revised consolidated statement of cash flows presented below.

•

Adjustments to revenue for historical insignificant variances in deferred revenue for reconciling items between the Company’s general ledger and sub-ledger system. The increase (decrease) to revenue for each of the periods is as follows: ($0.1) million, ($0.2) million, $0.2 million and $0.1 million for the three months ended March 31, 2013, June 30, 2012, September 30, 2012 and December 31, 2012, respectively. The effect of this error has been reflected in deferred revenue in the revised consolidated statement of cash flows presented below.

•

Adjustments within the year ended December 31, 2012 for the improper capitalization of software development costs during the three months ended June 30, 2012 and September 30, 2012. These errors were corrected in the three months ended December 31, 2012 in the previously filed financial statements. The increase (decrease) in general and administrative expense for each of the periods is as follows: $0.2 million, $0.3 million and ($0.5) million for the three months ended June 30, 2012, September 30, 2012 and December 31, 2012, respectively.

In addition, during the quarter ended December 31, 2013, the Company identified certain immaterial prior period errors related to income taxes that affected the three months ended September 30, 2012, December 31, 2012 and September 30, 2013, as well as the related year-to-date periods. The Company has reflected in the financial information included in this Note the correction of all identified prior period errors in the periods in which they originated. The prior period errors relate to:

•

Adjustment of $0.4 million to decrease income tax expense for the three months ended September 30, 2012 to increase the amount of net operating losses as a result of a settlement of a tax audit at the Company’s German subsidiary.

•

Adjustment of $0.1 million to increase income tax expense for the three months ended December 31, 2012 and an adjustment of $0.1 million to decrease income tax expense for the three months ended September 30, 2013 to correct for insignificant errors in each of the periods. The effect of these errors has been reflected in prepaid expenses and other current assets in the revised consolidated statement of cash flows presented below.

Revised Consolidated Statements of Income


	Three Months Ended September 30, 2013							Nine Months Ended September 30, 2013
	As Previously Reported		Adjustments			As Revised		As Previously Reported		Adjustments			As Revised
Income tax provision	$	1,813	$	(74	)	$	1,739	$	7,056	$	(74	)	$	6,982
Net income	$	2,435	$	74	(a)	$	2,509	$	10,789	$	74	(a)	$	10,863

Basic income per common share	$	0.12	$	—		$	0.12	$	0.51	$	—		$	0.51

Diluted income per common share	$	0.12	$	—		$	0.12	$	0.50	$	—		$	0.50


	Three Months Ended June 30, 2013								Six Months Ended June 30, 2013
	As Previously Reported			Adjustments			As Revised		As Previously Reported			Adjustments			As Revised
Revenues:
Research services	$	50,512		$	800		$	51,312	$	100,890		$	700		$	101,590
Advisory services and other		27,652			(11	)		27,641		48,773			(49	)		48,724

Total revenues		78,164			789			78,953		149,663			651			150,314
Income from operations		8,999			789			9,788		12,417			651			13,068
Gains (losses) on investments, net		(51	)		149			98		(102	)		—			(102	)
Income before income taxes		9,203			938			10,141		12,946			651			13,597
Income tax provision		3,581			375			3,956		4,983			260			5,243

Net income	$	5,622		$	563		$	6,185	$	7,963		$	391		$	8,354

Basic income per common share	$	0.26		$	0.03		$	0.29	$	0.37		$	0.01		$	0.38

Diluted income per common share	$	0.26		$	0.02		$	0.28	$	0.36		$	0.02		$	0.38


	Three Months Ended March 31, 2013									Three Months Ended December 31, 2012
	As Previously Reported			Adjustments			As Revised			As Previously Reported			Adjustments			As Revised
Revenues:
Research services	$	50,378		$	(100	)	$	50,278		$	51,866		$	80		$	51,946
Advisory services and other		21,121			(38	)		21,083			23,200			15			23,215

Total revenues		71,499			(138	)		71,361			75,066			95			75,161
General and administrative		9,487			—			9,487			10,199			(457	)		9,742
Total operating expenses		68,081			—			68,081			67,673			(457	)		67,216
Income from operations		3,418			(138	)		3,280			7,393			552			7,945
Gains (losses) on investments, net		(51	)		(149	)		(200	)		(739	)		(65	)		(804	)
Income before income taxes		3,743			(287	)		3,456			7,058			487			7,545
Income tax provision		1,402			(115	)		1,287			2,807			261			3,068

Net income	$	2,341		$	(172	)	$	2,169		$	4,251		$	226		$	4,477

Basic income per common share	$	0.10		$	—		$	0.10		$	0.19		$	0.01		$	0.20

Diluted income per common share	$	0.10		$	—		$	0.10		$	0.19		$	0.01		$	0.20


	Three Months Ended September 30, 2012									Nine Months Ended September 30, 2012
	As Previously Reported			Adjustments			As Revised			As Previously Reported		Adjustments			As Revised
Revenues:
Research services	$	50,300		$	209		$	50,509		$	151,132	$	13		$	151,145
Advisory services and other		18,211			53			18,264			66,732		(7	)		66,725

Total revenues		68,511			262			68,773			217,864		6			217,870
General and administrative		8,411			309			8,720			26,667		457			27,124
Total operating expenses		61,334			309			61,643			194,598		457			195,055
Income from operations		7,177			(47	)		7,130			23,266		(451	)		22,815
Gains (losses) on investments, net		147			608			755			290		608			898
Income before income taxes		7,681			561			8,242			24,452		157			24,609
Income tax provision		(2,692	)		(177	)		(2,869	)		3,129		(339	)		2,790
Net income	$	10,373		$	738		$	11,111		$	21,323	$	496		$	21,819

Basic income per common share	$	0.46		$	0.04		$	0.50		$	0.94	$	0.03		$	0.97

Diluted income per common share	$	0.45		$	0.04		$	0.49		$	0.93	$	0.02		$	0.95


	Three Months Ended June 30, 2012							Six Months Ended June 30, 2012
	As Previously Reported		Adjustments			As Revised		As Previously Reported		Adjustments			As Revised
Revenues:
Research services	$	51,072	$	(100	)	$	50,972	$	100,832	$	(196	)	$	100,636
Advisory services and other		28,021		(61	)		27,960		48,521		(60	)		48,461

Total revenues		79,093		(161	)		78,932		149,353		(256	)		149,097
General and administrative		8,645		148			8,793		18,256		148			18,404
Total operating expenses		67,632		148			67,780		133,264		148			133,412
Income from operations		11,461		(309	)		11,152		16,089		(404	)		15,685
Income before income taxes		11,675		(309	)		11,366		16,771		(404	)		16,367
Income tax provision		3,906		(124	)		3,782		5,821		(162	)		5,659

Net income	$	7,769	$	(185	)	$	7,584	$	10,950	$	(242	)	$	10,708

Basic income per common share	$	0.34	$	—		$	0.34	$	0.48	$	(0.01	)	$	0.47

Diluted income per common share	$	0.34	$	(0.01	)	$	0.33	$	0.47	$	(0.01	)	$	0.46


	Three Months Ended March 31, 2012
	As Previously Reported		Adjustments			As Revised
Revenues:
Research services	$	49,760	$	(96	)	$	49,664
Advisory services and other		20,500		1			20,501

Total revenues		70,260		(95	)		70,165
Income from operations		4,628		(95	)		4,533
Income before income taxes		5,096		(95	)		5,001
Income tax provision		1,915		(38	)		1,877

Net income	$	3,181	$	(57	)	$	3,124

Basic income per common share	$	0.14	$	—		$	0.14

Diluted income per common share	$	0.14	$	(0.01	)	$	0.13

Revised Consolidated Statements of Cash Flow


	Nine Months Ended September 30, 2013
	As Previously Reported		Adjustments			As Revised
Cash flows from operating activities:
Net income	$	10,789	$	74	(a)	$	10,863
Prepaid expenses and other current assets		3,683		(74	)		3,609
Net cash provided by operating activities	$	32,352	$	—		$	32,352


	Three Months Ended March 31, 2013							Six Months Ended June 30, 2013
	As Previously Reported		Adjustments			As Revised		As Previously Reported			Adjustments			As Revised
Cash flows from operating activities:
Net income	$	2,341	$	(172	)	$	2,169	$	7,963		$	391		$	8,354
Net (gains) losses from investments		51		149			200		102			—			102
Prepaid expenses and other current assets		1,271		(115	)		1,156		4,619			260			4,879
Deferred revenue		2,709		138			2,847		(12,955	)		(651	)		(13,606	)
Net cash provided by operating activities	$	35,453	$	—		$	35,453	$	37,231		$	—		$	37,231

(a)

As described above, during the quarter ended September 30, 2013 the Company identified prior period errors. These errors were corrected in the financial results reported for the three and nine months ended September 30, 2013 in the Company’s Form 10-Q for the period. The adjustment shown in this column represents an additional error in the quarter ended September 30, 2013 that was identified during the quarter ended December 31, 2013.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Principles of Consolidation

Management Estimates

Fair Value Measurements

Fair Value Measurements

Level 1 — Fair value based on quoted prices in active markets for identical assets or liabilities.

Level 3 — Fair value based on unobservable inputs that are supported by little or no market activity and such inputs are significant to the fair value of the assets or liabilities.

Cash, Cash Equivalents, and Marketable Investments

Cash, Cash Equivalents, and Marketable Investments

Concentrations of Credit Risk

Concentrations of Credit Risk

Deferred Commissions

Deferred Commissions

Goodwill

Goodwill

Impairment of Other Long-Lived Tangible and Intangible Assets

Impairment of Other Long-Lived Tangible and Intangible Assets

Non-Current Liabilities

Non-Current Liabilities

Foreign Currency

Foreign Currency

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) are as follows (in thousands):


	Net Unrealized Gain (Loss) on Marketable Investments			Cumulative Translation Adjustment			Total Accumulated Other Comprehensive Income (Loss)
Balance at January 1, 2011	$	(1,000	)	$	(4,472	)	$	(5,472	)
Foreign currency translation		—			(1,335	)		(1,335	)
Unrealized loss on investments before reclassification, net of tax of $41		(9	)		—			(9	)
Reclassification adjustment for net gains realized in net income, net of tax of $8		(12	)		—			(12	)

Balance at December 31, 2011		(1,021	)		(5,807	)		(6,828	)
Foreign currency translation		—			7,419			7,419
Unrealized gain on investments before reclassification, net of tax of $7		14			—			14
Reclassification adjustment for net gains realized in net income, net of tax of $12		(17	)		—			(17	)

Balance at December 31, 2012		(1,024	)		1,612			588
Foreign currency translation		—			826			826
Unrealized loss on investments before reclassification, net of tax of $41		(111	)		—			(111	)
Reclassification adjustment for net losses realized in net income, net of tax of $691		1,151			—			1,151

Balance at December 31, 2013	$	16		$	2,438		$	2,454

Reclassification adjustments for net gains (losses) are reported in gains (losses) on investments, net in the Consolidated Statements of Income.

Revenue Recognition

Revenue Recognition

Stock-Based Compensation

Stock-Based Compensation


	Years Ended December 31,
	2013		2012		2011
Cost of services and fulfillment	$	3,585	$	3,085	$	1,644
Selling and marketing		1,136		894		751
General and administrative		1,330		1,418		1,247

Total	$	6,051	$	5,397	$	3,642


	Years Ended December 31,
	2013						2012						2011
	Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan
Average risk-free interest rate		0.85	%		0.12	%		0.85	%		0.14	%		1.25	%		0.13	%
Expected dividend yield		2.1	%		1.9	%		1.7	%		1.7	%		None			None
Expected life		4.9 Years			0.5 Years			4.5 Years			0.5 Years			3.5 Years			0.5 Years
Expected volatility		36	%		22	%		40	%		31	%		40	%		28	%
Weighted average fair value	$	9.21		$	6.02		$	9.64		$	6.90		$	10.47		$	7.55

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts

Depreciation and Amortization

Depreciation and Amortization

Forrester provides for depreciation and amortization of property and equipment, computed using the straight-line method, over estimated useful lives of assets as follows:


		Estimated Useful Life
Computers and equipment		3 to 10 Years
Computer software		3 to 5 Years
Furniture and fixtures		7 Years
Leasehold improvements		Shorter of asset life or lease term


		Estimated Useful Life
Customer relationships		5 to 11 Years
Research content		1 to 2 Years
Technology		7 Years
Trademarks		1 Year

Income Taxes

Income Taxes

Net Income Per Common Share

Net Income Per Common Share

Basic and diluted weighted average common shares are as follows (in thousands):


	Years Ended December 31,
	2013		2012		2011

Basic weighted average common shares outstanding		20,861		22,500		22,666
Weighted average common equivalent shares		492		429		498

Diluted weighted average common shares outstanding		21,353		22,929		23,164

New Accounting Pronouncements

New Accounting Pronouncements

In February 2013, the FASB issued ASU No. 2013-02, Comprehensive Income: Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income. This accounting standard requires companies to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, companies are required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income. This ASU is effective for reporting periods beginning after December 15, 2012. Other than requiring additional disclosures, adoption of this ASU did not have a significant impact on the Company’s consolidated financial results.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Components of Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) are as follows (in thousands):


	Net Unrealized Gain (Loss) on Marketable Investments			Cumulative Translation Adjustment			Total Accumulated Other Comprehensive Income (Loss)
Balance at January 1, 2011	$	(1,000	)	$	(4,472	)	$	(5,472	)
Foreign currency translation		—			(1,335	)		(1,335	)
Unrealized loss on investments before reclassification, net of tax of $41		(9	)		—			(9	)
Reclassification adjustment for net gains realized in net income, net of tax of $8		(12	)		—			(12	)

Balance at December 31, 2011		(1,021	)		(5,807	)		(6,828	)
Foreign currency translation		—			7,419			7,419
Unrealized gain on investments before reclassification, net of tax of $7		14			—			14
Reclassification adjustment for net gains realized in net income, net of tax of $12		(17	)		—			(17	)

Balance at December 31, 2012		(1,024	)		1,612			588
Foreign currency translation		—			826			826
Unrealized loss on investments before reclassification, net of tax of $41		(111	)		—			(111	)
Reclassification adjustment for net losses realized in net income, net of tax of $691		1,151			—			1,151

Balance at December 31, 2013	$	16		$	2,438		$	2,454

Stock-based Compensation Expense

Stock-based compensation expense was recorded in the following expense categories (in thousands):


	Years Ended December 31,
	2013		2012		2011
Cost of services and fulfillment	$	3,585	$	3,085	$	1,644
Selling and marketing		1,136		894		751
General and administrative		1,330		1,418		1,247

Total	$	6,051	$	5,397	$	3,642

Options Granted Under the Equity Incentive Plans and Shares Subject to the Employee Stock Purchase Plan Valuation Assumptions


	Years Ended December 31,
	2013						2012						2011
	Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan
Average risk-free interest rate		0.85	%		0.12	%		0.85	%		0.14	%		1.25	%		0.13	%
Expected dividend yield		2.1	%		1.9	%		1.7	%		1.7	%		None			None
Expected life		4.9 Years			0.5 Years			4.5 Years			0.5 Years			3.5 Years			0.5 Years
Expected volatility		36	%		22	%		40	%		31	%		40	%		28	%
Weighted average fair value	$	9.21		$	6.02		$	9.64		$	6.90		$	10.47		$	7.55

Depreciation and Amortization of Property and Equipment, Useful Life

Forrester provides for depreciation and amortization of property and equipment, computed using the straight-line method, over estimated useful lives of assets as follows:


		Estimated Useful Life
Computers and equipment		3 to 10 Years
Computer software		3 to 5 Years
Furniture and fixtures		7 Years
Leasehold improvements		Shorter of asset life or lease term

Amortization of Intangible Assets, Useful Life


		Estimated Useful Life
Customer relationships		5 to 11 Years
Research content		1 to 2 Years
Technology		7 Years
Trademarks		1 Year

Summary of Basic and Diluted Weighted Average Common Shares

Basic and diluted weighted average common shares are as follows (in thousands):


	Years Ended December 31,
	2013		2012		2011

Basic weighted average common shares outstanding		20,861		22,500		22,666
Weighted average common equivalent shares		492		429		498

Diluted weighted average common shares outstanding		21,353		22,929		23,164

Revision of Prior Period Financial Statements (Tables)

12 Months Ended

Dec. 31, 2013

Statements of Balance Sheet [Member]

Revised Consolidated Financial Statements

Revised Consolidated Balance Sheet


	As of December 31, 2012
	As Previously Reported		Adjustments		As Revised
Current Assets:
Prepaid expenses and other current assets	$	18,846	$	58	$	18,904
Total current assets		336,565		58		336,623
Other assets		9,123		125		9,248
Total assets	$	487,832	$	183	$	488,015

Current Liabilities:
Deferred revenue	$	150,479	$	16	$	150,495
Total current liabilities		181,329		16		181,345
Non-current liabilities		9,433		30		9,463
Total liabilities		190,762		46		190,808
Retained earnings		117,648		137		117,785
Total stockholders’ equity		297,070		137		297,207
Total liabilities and stockholders’ equity	$	487,832	$	183	$	488,015

Statements of Income [Member]

Revised Consolidated Financial Statements

The effects of these prior period errors on the consolidated financial statements are as follows (in thousands, except per share amounts):

Revised Consolidated Statements of Income


	Year Ended December 31, 2012								Year Ended December 31, 2011
	As Previously Reported			Adjustments			As Revised		As Previously Reported		Adjustments			As Revised
Revenues:
Research services	$	202,998		$	93		$	203,091	$	191,648	$	(153	)	$	191,495
Advisory services and other		89,932			8			89,940		91,968		(128	)		91,840

Total revenues		292,930			101			293,031		283,616		(281	)		283,335
Income from operations		30,659			101			30,760		36,997		(281	)		36,716
Gains (losses) on investments, net		(449	)		543			94		1,018		(1,417	)		(399	)
Income before income taxes		31,510			644			32,154		38,645		(1,698	)		36,947
Income tax provision		5,936			(78	)		5,858		15,635		(679	)		14,956
Net income	$	25,574		$	722		$	26,296	$	23,010	$	(1,019	)	$	21,991

Basic income per common share	$	1.14		$	0.03		$	1.17	$	1.02	$	(0.05	)	$	0.97

Diluted income per common share	$	1.12		$	0.03		$	1.15	$	0.99	$	(0.04	)	$	0.95

Statements of Cash Flows [Member]

Revised Consolidated Financial Statements

Revised Consolidated Statements of Cash Flows


	Year Ended December 31, 2012									Year Ended December 31, 2011
	As Previously Reported			Adjustments			As Revised			As Previously Reported			Adjustments			As Revised
Cash flows from operating activities:
Net income	$	25,574		$	722		$	26,296		$	23,010		$	(1,019	)	$	21,991
Net (gains) losses from investments		449			(543	)		(94	)		(1,018	)		1,417			399
Deferred income taxes		(10,385	)		(582	)		(10,967	)		15,137			—			15,137
Prepaid expenses and other current assets		6,279			331			6,610			(7,805	)		(679	)		(8,484	)
Accrued expenses and other liabilities		376			173			549			2,485			—			2,485
Deferred revenue		1,807			(101	)		1,706			16,364			281			16,645

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Summary of the Purchase Price Allocation

A summary of the purchase price allocation for Springboard is as follows (in thousands):


Assets:
Cash	$	85
Accounts receivable		561
Other current assets		285
Goodwill		3,695
Intangible assets		4,815

Total assets		9,441

Liabilities:
Accrued expenses		160
Deferred revenue		312

Total liabilities		472

Net assets acquired	$	8,969

Summary of Identifiable Intangible Assets Acquired and their Respective Weighted Average Lives


	Assigned Value		Useful Life (in years)
Customer relationships	$	3,605		7.5
Research content		1,080		1.5
Backlog		130		1.0

	$	4,815

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Summary of the Goodwill by Segment and the Changes in the Carrying Amount of Goodwill

The goodwill previously allocated to the TI segment was reassigned to the BT and M&S segments based on the relative fair value of the elements transferred from TI to each of BT and M&S.


	BT		TI			M&S		Events		Total
Balance, December 31, 2011	$	22,172	$	28,308		$	19,160	$	1,903	$	71,543
Reassignment		17,237		(28,308	)		11,071		—		—
Translation adjustments		4,082		—			3,131		198		7,411

Balance, December 31, 2012		43,491		—			33,362		2,101		78,954
Translation adjustments		577		—			442		28		1,047

Balance, December 31, 2013	$	44,068	$	—		$	33,804	$	2,129	$	80,001

Summary of Intangible Assets

A summary of Forrester’s intangible assets is as follows (in thousands):


	December 31, 2013
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizable intangible assets:
Customer relationships	$	33,927	$	28,552	$	5,375
Research content		4,699		4,699		—
Technology		1,507		1,105		402
Trademarks		73		73		—

Total	$	40,206	$	34,429	$	5,777


	December 31, 2012
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizable intangible assets:
Customer relationships	$	33,759	$	26,644	$	7,115
Research content		7,043		7,043		—
Technology		1,507		702		805
Trademarks		876		876		—

Total	$	43,185	$	35,265	$	7,920

Estimated Amortization Expense Related to Intangible Assets

Estimated amortization expense related to intangible assets that will continue to be amortized is as follows (in thousands):


Year ending December 31, 2014	$	2,150
Year ending December 31, 2015		1,019
Year ending December 31, 2016		923
Year ending December 31, 2017		874
Year ending December 31, 2018		811

Total	$	5,777

Marketable Investments (Tables)

12 Months Ended

Dec. 31, 2013

Investments Debt And Equity Securities [Abstract]

Summary of Company's Marketable Investments

The following table summarizes the Company’s marketable investments (in thousands):


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Market Value
December 31, 2013
Available-for-sale securities
State and municipal obligations	$	6,809	$	5	$	—		$	6,814
Federal agency and corporate obligations		74,179		112		(92	)		74,199

Total available-for-sale securities	$	80,988	$	117	$	(92	)	$	81,013


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Market Value
December 31, 2012
Available-for-sale securities
State and municipal obligations	$	18,859	$	27	$	(14	)	$	18,872
Federal agency and corporate obligations		115,653		380		(29	)		116,004

Total short-term available-for-sale securities		134,512		407		(43	)		134,876
Auction rate securities (ARS), long-term		11,000		—		(2,030	)		8,970

Total available-for-sale securities	$	145,512	$	407	$	(2,073	)	$	143,846

Summary of Maturity Periods of the Marketable Securities

The following table summarizes the maturity periods of the marketable securities in the Company’s portfolio as of December 31, 2013.


	FY 2014		FY2015		FY2016		Total
Federal agency and corporate obligations	$	24,390	$	28,844	$	20,965	$	74,199
State and municipal obligations		4,763		2,051		—		6,814

Total	$	29,153	$	30,895	$	20,965	$	81,013

Summary of Gross Unrealized Losses and Market Value of Available-for-Sale Securities with Unrealized Losses


	As of December 31, 2013
	Less Than 12 Months				12 Months or Greater
	Market Value		Unrealized Losses		Market Value		Unrealized Losses
State and municipal bonds	$	—	$	—	$	—	$	—
Federal agency and corporate obligations		30,645		92		—		—

Total	$	30,645	$	92	$	—	$	—


	As of December 31, 2012
	Less Than 12 Months				12 Months or Greater
	Market Value		Unrealized Losses		Market Value		Unrealized Losses
State and municipal bonds	$	9,430	$	14	$	—	$	—
Federal agency and corporate obligations		17,716		29		—		—
ARS		—		—		8,970		2,030

Total	$	27,146	$	43	$	8,970	$	2,030

Summary of Company's Fair Value Hierarchy for its Financial Assets

The following table represents the Company’s fair value hierarchy for its financial assets (cash equivalents and marketable investments) measured at fair value on a recurring basis (in thousands):


	As of December 31, 2013
	Level 1		Level 2		Level 3		Total
Money market funds (1)	$	6,897	$	—	$	—	$	6,897
State and municipal obligations		—		6,814		—		6,814
Federal agency and corporate obligations (2)		—		80,449		—		80,449

Total	$	6,897	$	87,263	$	—	$	94,160


	As of December 31, 2012
	Level 1		Level 2		Level 3		Total
Money market funds (1)	$	815	$	—	$	—	$	815
State and municipal obligations		—		18,872		—		18,872
Federal agency and corporate obligations (2)		—		148,117		—		148,117
ARS		—		—		8,970		8,970

Total	$	815	$	166,989	$	8,970	$	176,774

(1)	Included in cash and cash equivalents.

(2)	$6.2 million and $32.1 million included in cash and cash equivalents at December 31, 2013 and 2012, respectively, as original maturities at the time of purchase were 90 days or less.

Summary of Changes in Fair Value of Level 3 Financial Assets

The following table provides a summary of changes in fair value of the Company’s Level 3 financial assets for the years ended December 31, 2013 and 2012 (in thousands):


	ARS
Balance at December 31, 2011	$	9,565
Sales		—
Losses included in other comprehensive income		(595	)

Balance at December 31, 2012		8,970
Sales		(9,108	)
Gains included in other comprehensive income		138
Losses transferred out of other comprehensive loss		1,892
Losses included in earnings		(1,892	)

Balance at December 31, 2013	$	—

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Before Income Taxes

Income before income taxes for the years ended December 31, 2013, 2012 and 2011 consists of the following (in thousands):


	2013		2012		2011
Domestic	$	13,557	$	24,124	$	33,673
Foreign		6,435		8,030		3,274

Total	$	19,992	$	32,154	$	36,947

Components of the Income Tax Provision (benefit)

The components of the income tax provision (benefit) for the years ended December 31, 2012, 2011 and 2010 are as follows (in thousands):


	2013			2012			2011
Current:
Federal	$	8,286		$	12,420		$	(1,678	)
State		1,624			3,069			654
Foreign		1,587			1,336			843

Total current		11,497			16,825			(181	)

Deferred:
Federal		(3,935	)		(4,449	)		13,485
State		(562	)		(736	)		1,186
Foreign		(32	)		(5,782	)		466

Total deferred		(4,529	)		(10,967	)		15,137

Income tax provision	$	6,968		$	5,858		$	14,956

Reconciliation of the Federal Statutory Rate

A reconciliation of the federal statutory rate to Forrester’s effective tax rate for the years ended December 31, 2013, 2012 and 2011 is as follows:


	2013			2012			2011
Income tax provision at federal statutory rate		35.0	%		35.0	%		35.0	%
Increase (decrease) in tax resulting from:
State tax provision, net of federal benefit		3.4			4.9			3.1
Non-deductible expenses		3.3			0.6			1.6
Tax-exempt interest income		(0.1	)		(0.5	)		(0.4	)
Stock option compensation deduction		2.0			0.7			0.6
Change in valuation allowance		0.5			(0.8	)		1.1
Exchange rate gain		—			(0.3	)		(0.5	)
Foreign tax rate differential		(4.9	)		(2.7	)		(1.0	)
Foreign tax credit		(3.7	)		(0.9	)		(1.6	)
Benefit upon audit settlement		—			(21.1	)		—
Other, net		(0.6	)		3.3			2.6

Effective tax rate		34.9	%		18.2	%		40.5	%

Components of Deferred Income Taxes

The components of deferred income taxes as of December 31, 2013 and 2012 are as follows (in thousands):


	2013			2012
Non-deductible reserves and accruals	$	7,239		$	3,848
Stock compensation		4,539			4,948
Net operating loss and other carryforwards		10,830			10,398

Gross deferred tax asset		22,608			19,194
Less—valuation allowance		(2,200	)		(2,086	)

Sub-total		20,408			17,108
Depreciation and amortization		(2,945	)		(5,018	)
Goodwill amortization		(5,401	)		(4,381	)
Other liabilities		(2,134	)		(2,872	)
Deferred commissions		(5,080	)		(3,743	)

Net deferred tax asset	$	4,848		$	1,094

Summary of Changes in Deferred Tax Valuation Allowance

The following table provides a summary of the changes in the deferred tax valuation allowance for the years ended December 31, 2013, 2012 and 2011 (in thousands):


	2013			2012			2011
Deferred tax valuation allowance at January 1	$	2,086		$	3,077		$	2,676
Additions		801			11			508
Deductions		(712	)		(1,066	)		(85	)
Translation adjustments		25			64			(22	)

Deferred tax valuation allowance at December 31	$	2,200		$	2,086		$	3,077

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is summarized as follows for the years ended December 31, 2013, 2012 and 2011 (in thousands):


	2013			2012			2011
Unrecognized tax benefits at January 1	$	1,844		$	1,269		$	1,222
Additions for tax positions of prior years		414			112			107
Reductions for tax positions of prior years		(256	)		(37	)		—
Additions for tax positions of current year		19			1,444			17
Settlements		—			(582	)		—
Lapse of statute of limitations		—			(360	)		(77	)
Translation adjustments		(9	)		(2	)		—

Unrecognized tax benefits at December 31	$	2,012		$	1,844		$	1,269

Commitments (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Future Contractual Obligations for Operating Leases

As of December 31, 2013, Forrester had future contractual obligations as follows for operating leases (in thousands):


2014	$	11,290
2015		10,352
2016		9,544
2017		9,194
2018		8,952
Thereafter		59,661

Total minimum lease payments	$	108,993

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Summary of Stock Option Activity

Stock option activity for the year ended December 31, 2013 is presented below (in thousands, except per share data and contractual term):


	Number of Shares			Weighted - Average Exercise Price Per Share		Weighted - Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Outstanding at December 31, 2012		1,936		$	29.03
Granted		531			35.34
Exercised		(626	)		25.93
Forfeited		(107	)		32.86

Outstanding at December 31, 2013		1,734		$	31.85		7.05	$	11,129

Exercisable at December 31, 2013		784		$	28.80		5.06	$	7,416

Vested and expected to vest at December 31, 2013		1,663		$	31.73		6.97	$	10,878

Details of Restricted Stock Units (RSU) Activity

RSU activity for the year ended December 31, 2013 is presented below (in thousands, except per share data):


	Number of Shares			Weighted- Average Grant Date Fair Value
Unvested at December 31, 2012		301		$	32.98
Granted		207			34.58
Vested		(67	)		32.91
Forfeited		(69	)		31.60

Unvested at December 31, 2013		372		$	34.14

Summary of Shares Purchased by Employees Under the Stock Purchase Plan

Prior to 2012 purchase periods commenced on each successive January 1 and July 1. Shares purchased by employees under the Stock Purchase Plan are as follows (in thousands, except per share data):


	Shares		Purchase
Purchase Period Ended	Purchased		Price
February 28. 2013		26	$	23.34
August 31, 2013		27	$	23.42
August 31, 2012		23	$	24.88
June 30, 2011		51	$	28.02
December 31, 2011		50	$	28.08

Reorganization (Tables)

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

Summary of Roll Forward of Activity in Reorganization Accrual

The activity related to the reorganization accrual during the years ended December 31, 2013 and 2012 is as follows (in thousands):


	Workforce Reduction
Accrual at December 31, 2011	$	375
Additions		1,421
Cash payments		(1,782	)

Accrual at December 31, 2012		14
Additions		1,905
Cash payments		(1,798	)

Accrual at December 31, 2013	$	121

Operating Segment and Enterprise Wide Reporting (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Summary of Information about Reportable Segments

The following tables present information about reportable segments (in thousands):


	BT		M&S		Events		Consolidated
Year ended December 31, 2013
Revenue	$	156,068	$	128,738	$	12,844	$	297,650
Direct margin		104,810		83,689		4,146		192,645
Selling, marketing, administrative and other expenses								(166,677	)
Amortization of intangible assets								(2,230	)
Reorganization costs								(1,905	)
Other income and gains/losses on investments								(1,841	)

Income before income taxes							$	19,992


	BT		M&S		Events		Consolidated
Year ended December 31, 2012
Revenue	$	154,974	$	125,228	$	12,829	$	293,031
Direct margin		105,816		81,798		3,941		191,555
Selling, marketing, administrative and other expenses								(156,929	)
Amortization of intangible assets								(2,445	)
Reorganization costs								(1,421	)
Other income and gains/losses on investments								1,394

Income before income taxes							$	32,154


	BT		M&S		Events		Consolidated
Year ended December 31, 2011
Revenue	$	147,688	$	122,474	$	13,173	$	283,335
Direct margin		102,713		78,132		5,765		186,610
Selling, marketing, administrative and other expenses								(146,957	)
Amortization of intangible assets								(2,562	)
Reorganization costs								(375	)
Other income and gains/losses on investments								231

Income before income taxes							$	36,947

Schedule of Net Long-lived Tangible Assets by Location

Net long-lived tangible assets by location as of December 31, 2013 and 2012 are as follows (in thousands):


	2013		2012
United States	$	35,167	$	42,098
United Kingdom		2,212		2,626
Europe (excluding United Kingdom)		174		313
Other		2,315		1,263

	$	39,868	$	46,300

Schedule of Net Revenues by Geographic Destination and as a Percentage of Total Revenues

Net revenues by geographic destination and as a percentage of total revenues for the years ended December 31, 2013, 2012, and 2011 are as follows (in thousands):


	2013		2012		2011
United States	$	218,900	$	211,211	$	198,175
Europe (excluding United Kingdom)		30,956		33,146		37,205
United Kingdom		16,293		16,555		17,870
Canada		16,995		16,742		16,056
Other		14,506		15,377		14,029

	$	297,650	$	293,031	$	283,335


	2013			2012			2011
United States		74	%		72	%		70	%
Europe (excluding United Kingdom)		10	%		11	%		13	%
United Kingdom		5	%		6	%		6	%
Canada		6	%		6	%		6	%
Other		5	%		5	%		5	%

		100	%		100	%		100	%

Certain Balance Sheet Accounts (Tables)

12 Months Ended

Dec. 31, 2013

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Summary of Property and Equipment

Property and equipment as of December 31, 2013 and 2012 is recorded at cost less accumulated depreciation and consists of the following (in thousands):


	2013		2012
Computers and equipment	$	18,446	$	17,614
Computer software		22,315		22,242
Furniture and fixtures		8,902		8,561
Leasehold improvements		26,029		25,640

Total property and equipment		75,692		74,057
Less accumulated depreciation and amortization		35,824		27,757

	$	39,868	$	46,300

Summary of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities as of December 31, 2013 and 2012 consist of the following (in thousands):


	2013		2012
Payroll and related benefits	$	20,635	$	16,293
Taxes		2,692		3,714
Other		10,144		10,071

	$	33,471	$	30,078

Summary of Non-current Liabilities

Non-current liabilities as of December 31, 2013 and 2012 consist of the following (in thousands):


	2013		2012
Deferred tax liability	$	852	$	218
Deferred rent		6,678		6,936
Other		2,612		2,309

	$	10,142	$	9,463

Summary of Allowance for Doubtful Accounts

A roll-forward of the allowance for doubtful accounts as of and for the years ended December 31, 2013, 2012, and 2011 is as follows (in thousands):


	2013			2012			2011
Balance, beginning of year	$	404		$	326		$	407
Provision for doubtful accounts		189			708			233
Write-offs		(339	)		(630	)		(314	)

Balance, end of year	$	254		$	404		$	326

Summary Selected Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summary of Selected Consolidated Quarterly Financial Data

The following is a summary of selected unaudited consolidated quarterly financial data for the years ended December 31, 2013 and 2012 (in thousands, except per share data):


	Three Months Ended
	March 31, 2013		June 30, 2013		September 30, 2013		December 31, 2013
Total revenues	$	71,361	$	78,953	$	69,815	$	77,521
Income from operations	$	3,280	$	9,788	$	4,301	$	4,464
Net income	$	2,169	$	6,185	$	2,509	$	2,161

Basic income per common share	$	0.10	$	0.29	$	0.12	$	0.11
Diluted income per common share	$	0.10	$	0.28	$	0.12	$	0.11


	Three Months Ended
	March 31, 2012		June 30, 2012		September 30, 2012		December 31, 2012
Total revenues	$	70,165	$	78,932	$	68,773	$	75,161
Income from operations	$	4,533	$	11,152	$	7,130	$	7,945
Net income	$	3,124	$	7,584	$	11,111	$	4,477

Basic income per common share	$	0.14	$	0.34	$	0.50	$	0.20
Diluted income per common share	$	0.13	$	0.33	$	0.49	$	0.20

Revised Consolidated Statements of Income

Revised Consolidated Statements of Income


	Three Months Ended September 30, 2013							Nine Months Ended September 30, 2013
	As Previously Reported		Adjustments			As Revised		As Previously Reported		Adjustments			As Revised
Income tax provision		1,813		(74	)		1,739		7,056		(74	)		6,982
Net income	$	2,435	$	74	(a)	$	2,509	$	10,789	$	74	(a)	$	10,863

Basic income per common share	$	0.12	$	—		$	0.12	$	0.51	$	—		$	0.51

Diluted income per common share	$	0.12	$	—		$	0.12	$	0.50	$	—		$	0.50


	Three Months Ended June 30, 2013								Six Months Ended June 30, 2013
	As Previously Reported			Adjustments			As Revised		As Previously Reported			Adjustments			As Revised
Revenues:
Research services	$	50,512			800		$	51,312	$	100,890		$	700		$	101,590
Advisory services and other		27,652			(11	)		27,641		48,773			(49	)		48,724

Total revenues		78,164			789			78,953		149,663			651			150,314
Income from operations		8,999			789			9,788		12,417			651			13,068
Gains (losses) on investments, net		(51	)		149			98		(102	)		—			(102	)
Income before income taxes		9,203			938			10,141		12,946			651			13,597
Income tax provision		3,581			375			3,956		4,983			260			5,243

Net income	$	5,622		$	563		$	6,185	$	7,963		$	391		$	8,354

Basic income per common share	$	0.26		$	0.03		$	0.29	$	0.37		$	0.01		$	0.38

Diluted income per common share	$	0.26		$	0.02		$	0.28	$	0.36		$	0.02		$	0.38


	Three Months Ended March 31, 2013									Three Months Ended December 31, 2012
	As Previously Reported			Adjustments			As Revised			As Previously Reported			Adjustments			As Revised
Revenues:
Research services	$	50,378			(100	)	$	50,278		$	51,866			80		$	51,946
Advisory services and other		21,121			(38	)		21,083			23,200			15			23,215

Total revenues		71,499			(138	)		71,361			75,066			95			75,161
General and administrative		9,487			—			9,487			10,199			(457	)		9,742
Total operating expenses		68,081			—			68,081			67,673			(457	)		67,216
Income from operations		3,418			(138	)		3,280			7,393			552			7,945
Gains (losses) on investments, net		(51	)		(149	)		(200	)		(739	)		(65	)		(804	)
Income before income taxes		3,743			(287	)		3,456			7,058			487			7,545
Income tax provision		1,402			(115	)		1,287			2,807			261			3,068

Net income	$	2,341		$	(172	)	$	2,169		$	4,251		$	226		$	4,477

Basic income per common share	$	0.10		$	—		$	0.10		$	0.19		$	0.01		$	0.20

Diluted income per common share	$	0.10		$	—		$	0.10		$	0.19		$	0.01		$	0.20


	Three Months Ended September 30, 2012									Nine Months Ended September 30, 2012
	As Previously Reported			Adjustments			As Revised			As Previously Reported		Adjustments			As Revised
Revenues:
Research services	$	50,300			209		$	50,509		$	151,132	$	13		$	151,145
Advisory services and other		18,211			53			18,264			66,732		(7	)		66,725

Total revenues		68,511			262			68,773			217,864		6			217,870
General and administrative		8,411			309			8,720			26,667		457			27,124
Total operating expenses		61,334			309			61,643			194,598		457			195,055
Income from operations		7,177			(47	)		7,130			23,266		(451	)		22,815
Gains (losses) on investments, net		147			608			755			290		608			898
Income before income taxes		7,681			561			8,242			24,452		157			24,609
Income tax provision		(2,692	)		(177	)		(2,869	)		3,129		(339	)		2,790
Net income	$	10,373		$	738		$	11,111		$	21,323	$	496		$	21,819

Basic income per common share	$	0.46		$	0.04		$	0.50		$	0.94	$	0.03		$	0.97

Diluted income per common share	$	0.45		$	0.04		$	0.49		$	0.93	$	0.02		$	0.95


	Three Months Ended June 30, 2012							Six Months Ended June 30, 2012
	As Previously Reported		Adjustments			As Revised		As Previously Reported		Adjustments			As Revised
Revenues:
Research services	$	51,072		(100	)	$	50,972	$	100,832	$	(196	)	$	100,636
Advisory services and other		28,021		(61	)		27,960		48,521		(60	)		48,461

Total revenues		79,093		(161	)		78,932		149,353		(256	)		149,097
General and administrative		8,645		148			8,793		18,256		148			18,404
Total operating expenses		67,632		148			67,780		133,264		148			133,412
Income from operations		11,461		(309	)		11,152		16,089		(404	)		15,685
Income before income taxes		11,675		(309	)		11,366		16,771		(404	)		16,367
Income tax provision		3,906		(124	)		3,782		5,821		(162	)		5,659

Net income	$	7,769	$	(185	)	$	7,584	$	10,950	$	(242	)	$	10,708

Basic income per common share	$	0.34	$	—		$	0.34	$	0.48	$	(0.01	)	$	0.47

Diluted income per common share	$	0.34	$	(0.01	)	$	0.33	$	0.47	$	(0.01	)	$	0.46


	Three Months Ended March 31, 2012
	As Previously Reported		Adjustments			As Revised
Revenues:
Research services	$	49,760	$	(96	)	$	49,664
Advisory services and other		20,500		1			20,501

Total revenues		70,260		(95	)		70,165
Income from operations		4,628		(95	)		4,533
Income before income taxes		5,096		(95	)		5,001
Income tax provision		1,915		(38	)		1,877

Net income	$	3,181	$	(57	)	$	3,124

Basic income per common share	$	0.14	$	—		$	0.14

Diluted income per common share	$	0.14	$	(0.01	)	$	0.13

Revised Consolidated Statements of Cash Flow

Revised Consolidated Statements of Cash Flow


	Nine Months Ended September 30, 2013
	As Previously Reported		Adjustments			As Revised
Cash flows from operating activities:
Net income	$	10,789	$	74	(a)	$	10,863
Prepaid expenses and other current assets		3,683		(74	)		3,609
Net cash provided by operating activities	$	32,352	$	—		$	32,352


	Three Months Ended March 31, 2013							Six Months Ended June 30, 2013
	As Previously Reported		Adjustments			As Revised		As Previously Reported			Adjustments			As Revised
Cash flows from operating activities:
Net income	$	2,341	$	(172	)	$	2,169	$	7,963		$	391		$	8,354
Net (gains) losses from investments		51		149			200		102			—			102
Prepaid expenses and other current assets		1,271		(115	)		1,156		4,619			260			4,879
Deferred revenue		2,709		138			2,847		(12,955	)		(651	)		(13,606	)
Net cash provided by operating activities	$	35,453	$	—		$	35,453	$	37,231		$	—		$	37,231

(a)

Summary of Significant Accounting Policies - Additional Information (Detail) $ / shares in Units, $ in Thousands, shares in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) Customer shares	Dec. 31, 2012 USD ($) shares	Dec. 31, 2011 USD ($) shares	Dec. 31, 2010 $ / shares
Summary Of Significant Accounting Policy [Line Items]
Major customer revenue	1 billion-plus
Original maturities	90 days
Number of customers accounted for revenues or accounts receivable greater than 2% of total \| Customer	0
Percentage of revenue represent by single customer maximum threshold	2.00%
Annual goodwill impairment test, period	November 30
Non-current deferred rent liabilities	$ 6,678	$ 6,936
Foreign exchange losses	400	400	$ 1,300
Remeasurement gains on deferred tax liability		$ 100	$ 100
Special dividend declared per common share \| $ / shares				$ 3.00
Unamortized fair value stock based compensation	$ 12,500
Weighted average remaining recognition period	2 years 2 months 12 days
Indefinite-lived intangible assets	$ 0
Stock Options [Member]
Summary Of Significant Accounting Policy [Line Items]
Anti-dilutive Options to Purchase Shares \| shares	0.7	0.8	0.3

Summary of Significant Accounting Policies - Components of Accumulated Other Comprehensive (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Summary Of Significant Accounting Policy [Line Items]
Beginning Balance	$ 588	$ (6,828)	$ (5,472)
Foreign currency translation	826	7,419	(1,335)
Unrealized gain on investments before reclassification, net of tax	(111)	14	(9)
Reclassification adjustment for net gains realized in net income, net of tax	1,151	(17)	(12)
Ending Balance	2,454	588	(6,828)
Net Unrealized Loss on Marketable Investments [Member]
Summary Of Significant Accounting Policy [Line Items]
Beginning Balance	(1,024)	(1,021)	(1,000)
Unrealized gain on investments before reclassification, net of tax	(111)	14	(9)
Reclassification adjustment for net gains realized in net income, net of tax	1,151	(17)	(12)
Ending Balance	16	(1,024)	(1,021)
Cumulative Translation Adjustment [Member]
Summary Of Significant Accounting Policy [Line Items]
Beginning Balance	1,612	(5,807)	(4,472)
Foreign currency translation	826	7,419	(1,335)
Ending Balance	$ 2,438	$ 1,612	$ (5,807)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Summary of Significant Accounting Policies - Components of Accumulated Other Comprehensive (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Comprehensive Income Loss Tax Parenthetical Disclosures [Abstract]
Tax on Unrealized loss/ gain on investments before reclassification	$ 41	$ 7	$ 41
Tax on Reclassification adjustment for net gains/ losses realized in net income	$ 691	$ 12	$ 8

Summary of Significant Accounting Policies - Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total	$ 6,051	$ 5,397	$ 3,642
Cost of Services and Fulfillment [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total	3,585	3,085	1,644
Selling and Marketing [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total	1,136	894	751
General and Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total	$ 1,330	$ 1,418	$ 1,247

Summary of Significant Accounting Policies - Options Granted Under the Equity Incentive Plans and Shares Subject to the Employee Stock Purchase Plan Valuation Assumptions (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stock Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	0.85%	0.85%	1.25%
Expected dividend yield	2.10%	1.70%
Expected life	4 years 10 months 24 days	4 years 6 months	3 years 6 months
Expected volatility	36.00%	40.00%	40.00%
Weighted average fair value	$ 9.21	$ 9.64	$ 10.47
Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	0.12%	0.14%	0.13%
Expected dividend yield	1.90%	1.70%
Expected life	6 months	6 months	6 months
Expected volatility	22.00%	31.00%	28.00%
Weighted average fair value	$ 6.02	$ 6.90	$ 7.55

Summary of Significant Accounting Policies - Depreciation and Amortization of Property and Equipment, Useful Life (Detail)	12 Months Ended
	Dec. 31, 2013
Computers and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	3 years
Computers and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10 years
Computer Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	3 years
Computer Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	Shorter of asset life or lease term

Summary of Significant Accounting Policies - Amortization of Intangible Assets, Useful Life (Detail)	12 Months Ended
	Dec. 31, 2013
Customer Relationships [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets, useful life	5 years
Customer Relationships [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets, useful life	11 years
Research Content [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets, useful life	1 year
Research Content [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets, useful life	2 years
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets, useful life	7 years
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets, useful life	1 year

Summary of Significant Accounting Policies - Summary of Basic and Diluted Weighted Average Common Shares (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share Basic And Diluted Other Disclosures [Abstract]
Basic weighted average common shares outstanding	20,861	22,500	22,666
Weighted average common equivalent shares	492	429	498
Diluted weighted average common shares outstanding	21,353	22,929	23,164

Revision of Prior Period Financial Statements - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Revised Financial Statement [Line Items]
Revised Consolidated Statements of Comprehensive Income Description					The consolidated statements of comprehensive income for all periods is impacted by the same amount as net income for the respective period.
Technology-Related Investment Funds [Member]
Schedule Of Revised Financial Statement [Line Items]
Adjustments related to prior period						$ 0.5	$ (1.4)
Adjustments Related to Insignificant Variances in Deferred Revenue [Member]
Schedule Of Revised Financial Statement [Line Items]
Adjustments related to prior period						0.1	(0.4)
Income Tax Expense [Member]
Schedule Of Revised Financial Statement [Line Items]
Adjustments related to prior period	$ 0.1	$ 0.8	$ 0.1	$ 0.4		$ 0.4
Research Service Revenue [Member]
Schedule Of Revised Financial Statement [Line Items]
Adjustments related to prior period							$ 0.1

Revision of Prior Period Financial Statements - Revised Consolidated Statements of Income (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Research services													$ 202,843	$ 203,091	$ 191,495
Advisory services and other													94,807	89,940	91,840
Total revenues	$ 77,521	$ 69,815	$ 78,953	$ 71,361	$ 75,161	$ 68,773	$ 78,932	$ 70,165					297,650	293,031	283,335
Income from operations	4,464	4,301	9,788	3,280	7,945	7,130	11,152	4,533					21,833	30,760	36,716
Gains (losses) on investments, net		600	100	(100)	(100)								(2,433)	94	(399)
Income before income taxes													19,992	32,154	36,947
Income tax provision													6,968	5,858	14,956
Net income	$ 2,161	$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124			$ 10,863		$ 13,024	$ 26,296	$ 21,991
Basic income per common share	$ 0.11	$ 0.12	$ 0.29	$ 0.10	$ 0.20	$ 0.50	$ 0.34	$ 0.14					$ 0.62	$ 1.17	$ 0.97
Diluted income per common share	$ 0.11	$ 0.12	$ 0.28	$ 0.10	$ 0.20	$ 0.49	$ 0.33	$ 0.13					$ 0.61	$ 1.15	$ 0.95
As Previously Reported [Member]
Revenues:
Research services			$ 50,512	$ 50,378	$ 51,866	$ 50,300	$ 51,072	$ 49,760	$ 100,890	$ 100,832		$ 151,132		$ 202,998	$ 191,648
Advisory services and other			27,652	21,121	23,200	18,211	28,021	20,500	48,773	48,521		66,732		89,932	91,968
Total revenues			78,164	71,499	75,066	68,511	79,093	70,260	149,663	149,353		217,864		292,930	283,616
Income from operations			8,999	3,418	7,393	7,177	11,461	4,628	12,417	16,089		23,266		30,659	36,997
Gains (losses) on investments, net			(51)	(51)	(739)	147			(102)			290		(449)	1,018
Income before income taxes			9,203	3,743	7,058	7,681	11,675	5,096	12,946	16,771		24,452		31,510	38,645
Income tax provision		$ 1,813	3,581	1,402	2,807	(2,692)	3,906	1,915	4,983	5,821	7,056	3,129		5,936	15,635
Net income		$ 2,435	$ 5,622	$ 2,341	$ 4,251	$ 10,373	$ 7,769	$ 3,181	$ 7,963	$ 10,950	$ 10,789	$ 21,323		$ 25,574	$ 23,010
Basic income per common share		$ 0.12	$ 0.26	$ 0.10	$ 0.19	$ 0.46	$ 0.34	$ 0.14	$ 0.37	$ 0.48	$ 0.51	$ 0.94		$ 1.14	$ 1.02
Diluted income per common share		$ 0.12	$ 0.26	$ 0.10	$ 0.19	$ 0.45	$ 0.34	$ 0.14	$ 0.36	$ 0.47	$ 0.50	$ 0.93		$ 1.12	$ 0.99
Adjustments [Member]
Revenues:
Research services			$ 800	$ (100)	$ 80	$ 209	$ (100)	$ (96)	$ 700	$ (196)		$ 13		$ 93	$ (153)
Advisory services and other			(11)	(38)	15	53	(61)	1	(49)	(60)		(7)		8	(128)
Total revenues			789	(138)	95	262	(161)	(95)	651	(256)		6		101	(281)
Income from operations			789	(138)	552	(47)	(309)	(95)	651	(404)		(451)		101	(281)
Gains (losses) on investments, net			149	(149)	(65)	608						608		543	(1,417)
Income before income taxes			938	(287)	487	561	(309)	(95)	651	(404)		157		644	(1,698)
Income tax provision		$ (74)	375	(115)	261	(177)	(124)	(38)	260	(162)	$ (74)	(339)		(78)	(679)
Net income		74	$ 563	(172)	$ 226	$ 738	$ (185)	$ (57)	$ 391	$ (242)	74	$ 496		$ 722	$ (1,019)
Basic income per common share			$ 0.03		$ 0.01	$ 0.04			$ 0.01	$ (0.01)		$ 0.03		$ 0.03	$ (0.05)
Diluted income per common share			$ 0.03		$ 0.01	$ 0.04	$ (0.01)	$ (0.01)	$ 0.02	$ (0.01)		$ 0.02		$ 0.03	$ (0.04)
As Revised [Member]
Revenues:
Research services			$ 51,312	50,278	$ 51,946	$ 50,509	$ 50,972	$ 49,664	$ 101,590	$ 100,636		$ 151,145		$ 203,091	$ 191,495
Advisory services and other			27,641	21,083	23,215	18,264	27,960	20,501	48,724	48,461		66,725		89,940	91,840
Total revenues			78,953	71,361	75,161	68,773	78,932	70,165	150,314	149,097		217,870		293,031	283,335
Income from operations			9,788	3,280	7,945	7,130	11,152	4,533	13,068	15,685		22,815		30,760	36,716
Gains (losses) on investments, net			98	(200)	(804)	755			(102)			898		94	(399)
Income before income taxes			10,141	3,456	7,545	8,242	11,366	5,001	13,597	16,367		24,609		32,154	36,947
Income tax provision		1,739	3,956	1,287	3,068	(2,869)	3,782	1,877	5,243	5,659	6,982	2,790		5,858	14,956
Net income		$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124	$ 8,354	$ 10,708	$ 10,863	$ 21,819		$ 26,296	$ 21,991
Basic income per common share		$ 0.12	$ 0.29	$ 0.10	$ 0.20	$ 0.05	$ 0.34	$ 0.14	$ 0.38	$ 0.47	$ 0.51	$ 0.97		$ 1.17	$ 0.97
Diluted income per common share		$ 0.12	$ 0.28	$ 0.10	$ 0.20	$ 0.49	$ 0.33	$ 0.13	$ 0.38	$ 0.46	$ 0.50	$ 0.95		$ 1.15	$ 0.95

Revision of Prior Period Financial Statements - Revised Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current Assets:
Prepaid expenses and other current assets	$ 20,762	$ 18,904
Total current assets	266,389	336,623
Other assets	10,167	9,248
Total assets	402,202	488,015
Current Liabilities:
Deferred revenue	152,903	150,495
Total current liabilities	187,398	181,345
Non-current liabilities	10,142	9,463
Total liabilities	197,540	190,808
Retained earnings	118,415	117,785
Total stockholders' equity	204,662	297,207	$ 290,150	$ 272,341
Total liabilities and stockholders' equity	$ 402,202	488,015
As Previously Reported [Member]
Current Assets:
Prepaid expenses and other current assets		18,846
Total current assets		336,565
Other assets		9,123
Total assets		487,832
Current Liabilities:
Deferred revenue		150,479
Total current liabilities		181,329
Non-current liabilities		9,433
Total liabilities		190,762
Retained earnings		117,648
Total stockholders' equity		297,070
Total liabilities and stockholders' equity		487,832
Adjustments [Member]
Current Assets:
Prepaid expenses and other current assets		58
Total current assets		58
Other assets		125
Total assets		183
Current Liabilities:
Deferred revenue		16
Total current liabilities		16
Non-current liabilities		30
Total liabilities		46
Retained earnings		137
Total stockholders' equity		137
Total liabilities and stockholders' equity		183
As Revised [Member]
Current Assets:
Prepaid expenses and other current assets		18,904
Total current assets		336,623
Other assets		9,248
Total assets		488,015
Current Liabilities:
Deferred revenue		150,495
Total current liabilities		181,345
Non-current liabilities		9,463
Total liabilities		190,808
Retained earnings		117,785
Total stockholders' equity		297,207
Total liabilities and stockholders' equity		$ 488,015

Revision of Prior Period Financial Statements - Revised Consolidated Statements of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 2,161	$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124			$ 10,863		$ 13,024	$ 26,296	$ 21,991
Net (gains) losses from investments		(600)	(100)	100	100								2,433	(94)	399
Deferred income taxes													4,529	10,967	(15,137)
Prepaid expenses and other current assets											3,609		(607)	(6,610)	8,484
Accrued expenses and other liabilities													3,547	549	2,485
Deferred revenue													$ 1,673	1,706	16,645
As Previously Reported [Member]
Cash flows from operating activities:
Net income		2,435	5,622	2,341	4,251	10,373	7,769	3,181	$ 7,963	$ 10,950	10,789	$ 21,323		25,574	23,010
Net (gains) losses from investments			51	51	739	(147)			102			(290)		449	(1,018)
Deferred income taxes														(10,385)	15,137
Prepaid expenses and other current assets				1,271					4,619		3,683			6,279	(7,805)
Accrued expenses and other liabilities														376	2,485
Deferred revenue				2,709					(12,955)					1,807	16,364
Adjustments [Member]
Cash flows from operating activities:
Net income		74	563	(172)	226	738	(185)	(57)	391	(242)	74	496		722	(1,019)
Net (gains) losses from investments			(149)	149	65	(608)						(608)		(543)	1,417
Deferred income taxes														(582)
Prepaid expenses and other current assets				(115)					260		(74)			331	(679)
Accrued expenses and other liabilities														173
Deferred revenue				138					(651)					(101)	281
As Revised [Member]
Cash flows from operating activities:
Net income		$ 2,509	6,185	2,169	4,477	11,111	$ 7,584	$ 3,124	8,354	$ 10,708	$ 10,863	21,819		26,296	21,991
Net (gains) losses from investments			$ (98)	200	$ 804	$ (755)			102			$ (898)		(94)	399
Deferred income taxes														(10,967)	15,137
Prepaid expenses and other current assets				1,156					4,879					6,610	(8,484)
Accrued expenses and other liabilities														549	2,485
Deferred revenue				$ 2,847					$ (13,606)					$ 1,706	$ 16,645

Acquisitions - Additional Information (Detail) $ in Millions	1 Months Ended	12 Months Ended
	May 12, 2011 USD ($)	Dec. 31, 2012 USD ($)	May 30, 2012 Contingency
Business Acquisition [Line Items]
Business acquisition effective date		May 12, 2011
Purchase Price		$ 9.0
Cash paid on acquisition	$ 6.7
Entity acquisition liability incurred		2.3
Payment for employee retention and Lease extension		0.9
Number of contingency provisions elapsed \| Contingency			2
Goodwill deductible for tax purpose		2.1
Accrued Liabilities [Member]
Business Acquisition [Line Items]
Entity acquisition liability incurred		$ 0.9

Acquisitions - Summary of the Purchase Price Allocation (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets:
Goodwill	$ 80,001	$ 78,954	$ 71,543
Intangible assets	4,815
Springboard Research [Member]
Assets:
Cash	85
Accounts receivable	561
Other current assets	285
Goodwill	3,695
Intangible assets	4,815
Total assets	9,441
Liabilities:
Accrued expenses	160
Deferred revenue	312
Total liabilities	472
Net assets acquired	$ 8,969

Acquisitions - Summary of Identifiable Intangible Assets Acquired and Their Respective Weighted Average Lives (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Assigned Value	$ 4,815
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Assigned Value	$ 3,605
Intangible Assets, Useful Life	7 years 6 months
Research Content [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Assigned Value	$ 1,080
Intangible Assets, Useful Life	1 year 6 months
Backlog [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Assigned Value	$ 130
Intangible Assets, Useful Life	1 year

Goodwill and Other Intangible Assets - Summary of the Goodwill by Segment and the Changes in the Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 78,954	$ 71,543
Reassignment
Translation adjustments	1,047	7,411
Goodwill, Ending Balance	80,001	78,954
BT [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	43,491	22,172
Reassignment		17,237
Translation adjustments	577	4,082
Goodwill, Ending Balance	44,068	43,491
TI [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance		28,308
Reassignment		(28,308)
Translation adjustments
Goodwill, Ending Balance
M&S [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	33,362	19,160
Reassignment		11,071
Translation adjustments	442	3,131
Goodwill, Ending Balance	33,804	33,362
Events [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	2,101	1,903
Reassignment
Translation adjustments	28	198
Goodwill, Ending Balance	$ 2,129	$ 2,101

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill And Intangible Assets Disclosure [Abstract]
Accumulated goodwill impairment losses	$ 0
Amortization of intangible assets	$ 2,230	$ 2,445	$ 2,562

Goodwill and Other Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 40,206	$ 43,185
Accumulated Amortization	34,429	35,265
Total	5,777	7,920
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	33,927	33,759
Accumulated Amortization	28,552	26,644
Total	5,375	7,115
Research Content [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,699	7,043
Accumulated Amortization	4,699	7,043
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,507	1,507
Accumulated Amortization	1,105	702
Total	402	805
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	73	876
Accumulated Amortization	$ 73	$ 876

Goodwill and Other Intangible Assets - Estimated Amortization Expense Related to Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Goodwill And Intangible Assets Disclosure [Abstract]
Year ending December 31, 2014	$ 2,150
Year ending December 31, 2015	1,019
Year ending December 31, 2016	923
Year ending December 31, 2017	874
Year ending December 31, 2018	811
Total	$ 5,777	$ 7,920

Marketable Investments - Summary of Company's Marketable Investments (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 80,988	$ 145,512
Gross Unrealized Gains	117	407
Gross Unrealized Losses	(92)	(2,073)
Total	81,013	143,846
State and Municipal Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,809	18,859
Gross Unrealized Gains	5	27
Gross Unrealized Losses		(14)
Total	6,814	18,872
Federal Agency and Corporate Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	74,179	115,653
Gross Unrealized Gains	112	380
Gross Unrealized Losses	(92)	(29)
Total	74,199	116,004
Total Short-Term Available-for-Sale Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		134,512
Gross Unrealized Gains		407
Gross Unrealized Losses		(43)
Total		134,876
ARS [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 11,000	11,000
Gross Unrealized Gains
Gross Unrealized Losses		(2,030)
Total		$ 8,970

Marketable Investments - Summary of Maturity Periods of the Marketable Securities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]
FY 2014	$ 29,153
FY2015	30,895
FY2016	20,965
Total	81,013	$ 143,846
Federal Agency and Corporate Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
FY 2014	24,390
FY2015	28,844
FY2016	20,965
Total	74,199	116,004
State and Municipal Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
FY 2014	4,763
FY2015	2,051
FY2016
Total	$ 6,814	$ 18,872

Marketable Investments - Summary of Gross Unrealized Losses and Market Value of Available-for-Sale Securities with Unrealized Losses (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]
Available for sale securities, Less Than 12 Months, Market Value	$ 30,645	$ 27,146
Available for sale securities, Less Than 12 Months, Unrealized Losses	92	43
Available for sale securities, 12 Months or Greater, Market Value		8,970
Available for sale securities, 12 Months or Greater, Unrealized Losses		2,030
State and Municipal Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for sale securities, Less Than 12 Months, Market Value		9,430
Available for sale securities, Less Than 12 Months, Unrealized Losses		14
Available for sale securities, 12 Months or Greater, Market Value
Available for sale securities, 12 Months or Greater, Unrealized Losses
Federal Agency and Corporate Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for sale securities, Less Than 12 Months, Market Value	30,645	17,716
Available for sale securities, Less Than 12 Months, Unrealized Losses	92	29
Available for sale securities, 12 Months or Greater, Market Value
Available for sale securities, 12 Months or Greater, Unrealized Losses
ARS [Member]
Schedule of Available-for-sale Securities [Line Items]
Available for sale securities, Less Than 12 Months, Market Value
Available for sale securities, Less Than 12 Months, Unrealized Losses
Available for sale securities, 12 Months or Greater, Market Value		8,970
Available for sale securities, 12 Months or Greater, Unrealized Losses		$ 2,030

Marketable Investments - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Oct. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Auction rate securities par value		$ 80,988	$ 145,512
Accumulated Net Unrealized Investment Gain (Loss) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized loss recorded in accumulated other comprehensive income			2,000
ARS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Auction rate securities par value		11,000	$ 11,000
Loss realized on ARS		$ 1,900
ARS [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted average interest rate			0.90%
Weighted average discount rate			3.90%
Weighted average holding period			8 years 8 months 12 days
ARS [Member] \| Subsequent Event [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from sale of ARS	$ 9,100
Loss realized on ARS	$ 1,900
Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Intervals for each security		7 days
Interest rates on securities ranged		0.10%	0.10%
Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Intervals for each security		35 days
Interest rates on securities ranged		0.40%	0.50%

Marketable Investments - Summary of Company's Fair Value Hierarchy for its Financial Assets (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Original maturities	90 days
Federal Agency and Corporate Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	$ 6.2	$ 32.1

Marketable Investments - Summary of Changes in Fair Value of Level 3 Financial Assets (Detail) - ARS [Member] - Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets, Beginning Balance	$ 8,970	$ 9,565
Sales	(9,108)
Gains (Losses) included in other comprehensive income	138	(595)
Losses transferred out of other comprehensive loss	1,892
Losses included in earnings	$ (1,892)
Fair value of assets, Ending Balance		$ 8,970

Non-Marketable Investments - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) Participant	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Carrying value of the Company's non-marketable investments	$ 5.7	$ 6.6
Gain (losses) from non-marketable investments	(0.6)	0.1	$ (0.4)
Book value of investment	0.9	1.2
Gross distributions received from funds	0.4	$ 0.5	$ 0.5
Bonus paid under cash bonus plan	$ 0.0
Cash bonus plan expiration date	Jun. 30, 2015
Maximum [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Participant in the cash bonus plan \| Participant	10
Minimum [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Ownership interest of company	5.00%

Income Taxes - Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Domestic	$ 13,557	$ 24,124	$ 33,673
Foreign	6,435	8,030	3,274
Income before income taxes	$ 19,992	$ 32,154	$ 36,947

Income Taxes - Components of the Income Tax Provision (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current:
Federal	$ 8,286	$ 12,420	$ (1,678)
State	1,624	3,069	654
Foreign	1,587	1,336	843
Total current	11,497	16,825	(181)
Deferred:
Federal	(3,935)	(4,449)	13,485
State	(562)	(736)	1,186
Foreign	(32)	(5,782)	466
Total deferred	(4,529)	(10,967)	15,137
Income tax provision	$ 6,968	$ 5,858	$ 14,956

Income Taxes - Reconciliation of the Federal Statutory Rate (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Income tax provision at federal statutory rate	35.00%	35.00%	35.00%
Increase (decrease) in tax resulting from:
State tax provision, net of federal benefit	3.40%	4.90%	3.10%
Non-deductible expenses	3.30%	0.60%	1.60%
Tax-exempt interest income	(0.10%)	(0.50%)	(0.40%)
Stock option compensation deduction	2.00%	0.70%	0.60%
Change in valuation allowance	0.50%	(0.80%)	1.10%
Exchange rate gain		(0.30%)	(0.50%)
Foreign tax rate differential	(4.90%)	(2.70%)	(1.00%)
Foreign tax credit	(3.70%)	(0.90%)	(1.60%)
Benefit upon audit settlement		(21.10%)
Other, net	(0.60%)	3.30%	2.60%
Effective tax rate	34.90%	18.20%	40.50%

Income Taxes - Components of Deferred Income Taxes (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Tax Disclosure [Abstract]
Non-deductible reserves and accruals	$ 7,239	$ 3,848
Stock compensation	4,539	4,948
Net operating loss and other carryforwards	10,830	10,398
Gross deferred tax asset	22,608	19,194
Less-valuation allowance	(2,200)	(2,086)	$ (3,077)	$ (2,676)
Sub-total	20,408	17,108
Depreciation and amortization	(2,945)	(5,018)
Goodwill amortization	(5,401)	(4,381)
Other liabilities	(2,134)	(2,872)
Deferred commissions	(5,080)	(3,743)
Net deferred tax asset	$ 4,848	$ 1,094

Income Taxes - Additional Information (Detail) $ in Thousands		3 Months Ended	12 Months Ended
	Jul. 31, 2012 Entity	Sep. 30, 2012 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Income Taxes [Line Items]
Number of wholly owned legal entities \| Entity	2
Amortization period	9 years 6 months
Current net deferred tax assets			$ 2,200	$ 400
Long-term net deferred tax assets			3,700	1,300
Current net deferred tax liabilities			200	500
Long-term net deferred tax liabilities			852	218
Valuation allowance			$ 2,200	2,086	$ 3,077	$ 2,676
Operating loss carryforwards, expiration beginning year			2019
Operating loss carryforwards, expiration ending year			2028
Operating loss carryforwards relate to a prior acquisition			$ 5,600
Deferred income tax benefit		$ 5,900
U.S. federal and state capital loss carryforwards			2,300
U.S. federal and state capital loss carry forwards expires in 2014			900
U.S. federal and state capital loss carry forwards expires in 2016			800
U.S. federal and state capital loss carry forwards expires in 2018			600
Net tax benefits (deficiencies) from tax deductions in excess of (or less than) book deductions resulting from employee stock option exercises			400	(300)	500
Undistributed earnings of company's foreign subsidiaries			10,700
Unrecognized tax benefits			2,012	1,844	$ 1,269	$ 1,222
Accrued interest and penalties related to uncertain tax positions			100	$ 100
Domestic Tax Authority [Member]
Income Taxes [Line Items]
Operating loss carryforwards			7,700
Foreign Tax Authority [Member]
Income Taxes [Line Items]
Operating loss carryforwards			$ 25,200

Income Taxes - Summary of Changes in Deferred Tax Valuation Allowance (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Deferred tax valuation allowance, Beginning Balance	$ 2,086	$ 3,077	$ 2,676
Additions	801	11	508
Deductions	(712)	(1,066)	(85)
Translation adjustments	25	64	(22)
Deferred tax valuation allowance, Ending Balance	$ 2,200	$ 2,086	$ 3,077

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, Beginning Balance	$ 1,844	$ 1,269	$ 1,222
Additions for tax positions of prior years	414	112	107
Reductions for tax positions of prior years	(256)	(37)
Additions for tax positions of current year	19	1,444	17
Settlements		(582)
Lapse of statute of limitations		(360)	(77)
Translation adjustments	(9)	(2)
Unrecognized tax benefits, Ending Balance	$ 2,012	$ 1,844	$ 1,269

Commitments - Future Contractual Obligations for Operating Leases (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Commitments And Contingencies Disclosure [Abstract]
2014	$ 11,290
2015	10,352
2016	9,544
2017	9,194
2018	8,952
Thereafter	59,661
Total minimum lease payments	$ 108,993

Commitments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments And Contingencies Disclosure [Abstract]
Aggregate rent expense, net of sublease income	$ 15.3	$ 14.4	$ 15.3

Stockholders' Equity - Additional Information (Detail) $ / shares in Units, $ in Thousands	1 Months Ended			3 Months Ended								12 Months Ended
	Jul. 31, 2013 USD ($)	Apr. 30, 2013 USD ($) $ / shares shares	Feb. 28, 2013 USD ($)	Dec. 31, 2013 $ / shares shares	Sep. 30, 2013 $ / shares	Jun. 30, 2013 $ / shares	Mar. 31, 2013 $ / shares	Dec. 31, 2012 $ / shares shares	Sep. 30, 2012 $ / shares	Jun. 30, 2012 $ / shares	Mar. 31, 2012 $ / shares	Dec. 31, 2013 USD ($) Installment HoursPerWeek $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Dec. 31, 2010 shares	Dec. 31, 2009 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred stock, shares authorized				500,000				500,000				500,000	500,000
Preferred stock, par value \| $ / shares				$ 0.01				$ 0.01				$ 0.01	$ 0.01
Authorized to purchase of common stock under the stock repurchase program \| $												$ 385,000
Additional purchase of common stock \| $	$ 25,000		$ 50,000
Cumulative repurchase of common stock				12,400,000								12,400,000
Aggregate cost of repurchase of common stock \| $												$ 329,100
Repurchase of self-tender \| $		$ 130,000
Increment in per share value \| $ / shares		$ 0.25
Purchase of common stock		2,054,732
Purchase price of common stock \| $ / shares		$ 36.00
Aggregate price of stock \| $		$ 74,000
Expenses related to tender offer \| $		$ 1,100
Tender offer expired date		May 01, 2013
Treasury stock, retired												11,700,000
Carrying value of retired stock \| $												$ 303,000
Dividend declared and paid per share \| $ / shares				$ 0.15	$ 0.15	$ 0.15	$ 0.15	0.14	$ 0.14	$ 0.14	$ 0.14
Annual dividend declared and paid per share \| $ / shares				$ 0.60				$ 0.56				$ 0.60	$ 0.56
Aggregate dividend declared for the year \| $												$ 12,400	$ 12,600
Option Outstanding and vested				1,734,000				1,936,000				1,734,000	1,936,000
Weighted average grant date fair value for RSUs granted \| $ / shares												$ 34.58
RSU's issued				372,000				301,000				372,000	301,000
Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Future awards granted or issued under plans				300,000								300,000
Shares authorized				1,500,000								1,500,000
Exercise price rate of fair value												85.00%
Hours of work per week \| HoursPerWeek												20
Purchase periods under the stock purchase plan												6 months
Holding period of stocks under stock purchase plan												1 year
Payment for Common stock under the stock repurchase program \| $												$ 12,500
Employee maximum elected percentage reduction of compensation to purchase shares												10.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock price per share \| $ / shares		$ 32.00
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock price per share \| $ / shares		$ 36.00
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value for RSUs granted \| $ / shares													$ 33.88	$ 33.15
Number of share receive on lapse and vesting condition met												1
Value of RSUs vested and converted to common stock \| $												$ 2,400	$ 1,600
RSU's issued														71,000	63,000	95,496
Performance of RSU's vesting														100% or 40% on April 1, 2014	100% or 40% on April 1, 2013	100% or 40% on April 1, 2012
Performance of outstanding RSU's																40.00%
Compensation expense estimate vesting												0.00%	0.00%	0.00%	100.00%	100.00%
Modified estimate vesting of RSU's															0.00%	40.00%
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value of options exercised \| $												$ 6,100	$ 3,500	$ 4,100
Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of installments upon option vest \| Installment												4
Equity Plan [Member] \| Restricted Stock Units (RSUs) [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vested period												3 years
Equity Plan [Member] \| Restricted Stock Units (RSUs) [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vested period												4 years
1996 Equity Plan [Member] \| Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Future awards granted or issued under plans				0								0
Shares authorized				13,500,000								13,500,000
Shares returned													2,500,000
Option expiration period												10 years
Voting rights to holder												10.00%
Exercise price rate of fair value												110.00%
Option Outstanding and vested				50,000								50,000
1996 Equity Plan [Member] \| Equity Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vested period												2 years
1996 Equity Plan [Member] \| Equity Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vested period												4 years
2006 Director Plan [Member] \| Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Future awards granted or issued under plans				0								0
Shares authorized				450,000								450,000
Shares returned													80,000
Option Outstanding and vested				200,000								200,000
Repurchase of common stock by non- employee														6,000	12,000	12,500
1996 Director [Member] \| Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Future awards granted or issued under plans				0								0
Option Outstanding and vested				13,000								13,000
2006 Equity Plan [Member] \| Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Future awards granted or issued under plans				1,900,000								1,900,000
Shares authorized								4,350,000					4,350,000
Options vested period												4 years
Option expiration period												10 years

Stockholders' Equity - Summary of Stock Option Activity (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Shares, Outstanding at December 31, 2012 \| shares	1,936
Number of Shares, Granted \| shares	531
Number of Shares, Exercised \| shares	(626)
Number of Shares, Forfeited \| shares	(107)
Number of Shares, Outstanding at December 31, 2013 \| shares	1,734
Number of Shares, Exercisable at December 31, 2013 \| shares	784
Number of Shares, Vested and expected to vest at December 31, 2013 \| shares	1,663
Weighted Average Exercise Price Per Share, Outstanding, Beginning balance \| $ / shares	$ 29.03
Weighted Average Exercise Price Per Share, Granted \| $ / shares	35.34
Weighted Average Exercise Price Per Share, Exercised \| $ / shares	25.93
Weighted Average Exercise Price Per Share, Forfeited \| $ / shares	32.86
Weighted Average Exercise Price Per Share, Outstanding, Ending balance \| $ / shares	31.85
Weighted Average Exercise Price Per Share, Exercisable at December 31, 2013 \| $ / shares	28.80
Weighted Average Exercise Price Per Share, Vested and expected to vest at December 31, 2013 \| $ / shares	$ 31.73
Weighted Average Remaining Contractual Term, Outstanding at December 31, 2013	7 years 18 days
Weighted Average Remaining Contractual Term, Exercisable at December 31, 2013	5 years 22 days
Weighted Average Remaining Contractual Term, Vested and expected to vest at December 31, 2013	6 years 11 months 19 days
Aggregate Intrinsic Value, Outstanding at December 31, 2013 \| $	$ 11,129
Aggregate Intrinsic Value, Exercisable at December 31, 2013 \| $	7,416
Aggregate Intrinsic Value, Vested and expected to vest at December 31, 2013 \| $	$ 10,878

Stockholders' Equity - Details of Restricted Stock Unit Activity (Detail) shares in Thousands	12 Months Ended
	Dec. 31, 2013 $ / shares shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Shares, Unvested at December 31, 2012 \| shares	301
Number of Shares, Granted \| shares	207
Number of Shares, Vested \| shares	(67)
Number of Shares, Forfeited \| shares	(69)
Number of Shares, Unvested at December 31, 2013 \| shares	372
Weighted Average Grant Date Fair Value, Unvested, Beginning Balance \| $ / shares	$ 32.98
Weighted Average Grant Date Fair Value, Granted \| $ / shares	34.58
Weighted Average Grant Date Fair Value, Vested \| $ / shares	32.91
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	31.60
Weighted Average Grant Date Fair Value , Unvested, Ending Balance \| $ / shares	$ 34.14

Stockholders' Equity - Summary of Shares Purchased by Employees Under the Stock Purchase Plan (Detail) - $ / shares shares in Thousands	6 Months Ended
	Aug. 31, 2013	Feb. 28, 2013	Aug. 31, 2012	Dec. 31, 2011	Jun. 30, 2011
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Shares Purchased	27	26	23	50	51
Purchase Price	$ 23.42	$ 23.34	$ 24.88	$ 28.08	$ 28.02

Employee Pension Plans - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Contribution Pension And Other Postretirement Plans Disclosure [Abstract]
Contribution to defined contribution plans	$ 3.6	$ 3.2	$ 3.0

Reorganization - Additional Information (Detail) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2011 USD ($) Employee	Dec. 31, 2013 USD ($) Employee	Dec. 31, 2012 USD ($) Employee
Restructuring And Related Activities [Abstract]
Severance Costs \| $	$ 0.4	$ 1.9	$ 1.4
Number of additional employees terminated related to sales reorganization and other cost reduction initiatives		31	17
Percentage of workforce reduction		2.50%
Number of sales employees for which severance was incurred based on statutory termination benefits	3

Reorganization - Summary of Roll Forward of Activity in Reorganization Accrual (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]
Additions	$ 1,905	$ 1,421	$ 375
Workforce Reduction [Member]
Restructuring Cost and Reserve [Line Items]
Accrual Beginning Balance	14	375
Additions	1,905	1,421
Cash payments	(1,798)	(1,782)
Accrual Ending Balance	$ 121	$ 14	$ 375

Operating Segment and Enterprise Wide Reporting - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013 Segment
Segment Reporting [Abstract]
Number of Operating Segments	2

Operating Segment and Enterprise Wide Reporting - Summary of Reportable Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Revenue	$ 77,521	$ 69,815	$ 78,953	$ 71,361	$ 75,161	$ 68,773	$ 78,932	$ 70,165	$ 297,650	$ 293,031	$ 283,335
Direct margin									192,645	191,555	186,610
Selling, marketing, administrative and other expenses									(166,677)	(156,929)	(146,957)
Amortization of intangible assets									(2,230)	(2,445)	(2,562)
Reorganization costs									(1,905)	(1,421)	(375)
Other income and gains/losses on investments									(1,841)	1,394	231
Income before income taxes									19,992	32,154	36,947
BT [Member]
Segment Reporting Information [Line Items]
Revenue									156,068	154,974	147,688
Direct margin									104,810	105,816	102,713
M&S [Member]
Segment Reporting Information [Line Items]
Revenue									128,738	125,228	122,474
Direct margin									83,689	81,798	78,132
Events [Member]
Segment Reporting Information [Line Items]
Revenue									12,844	12,829	13,173
Direct margin									$ 4,146	$ 3,941	$ 5,765

Operating Segment and Enterprise Wide Reporting - Schedule of Net Long-lived Tangible Assets by Location (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]
Net long-lived tangible assets	$ 39,868	$ 46,300
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net long-lived tangible assets	35,167	42,098
United Kingdom [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net long-lived tangible assets	2,212	2,626
Europe (Excluding United Kingdom) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net long-lived tangible assets	174	313
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net long-lived tangible assets	$ 2,315	$ 1,263

Operating Segment and Enterprise Wide Reporting - Schedule of Net Revenues by Geographic Destination and as a Percentage of Total Revenues (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 77,521	$ 69,815	$ 78,953	$ 71,361	$ 75,161	$ 68,773	$ 78,932	$ 70,165	$ 297,650	$ 293,031	$ 283,335
Revenues by geographical area percentage									100.00%	100.00%	100.00%
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									$ 218,900	$ 211,211	$ 198,175
Revenues by geographical area percentage									74.00%	72.00%	70.00%
Europe (Excluding United Kingdom) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									$ 30,956	$ 33,146	$ 37,205
Revenues by geographical area percentage									10.00%	11.00%	13.00%
United Kingdom [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									$ 16,293	$ 16,555	$ 17,870
Revenues by geographical area percentage									5.00%	6.00%	6.00%
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									$ 16,995	$ 16,742	$ 16,056
Revenues by geographical area percentage									6.00%	6.00%	6.00%
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									$ 14,506	$ 15,377	$ 14,029
Revenues by geographical area percentage									5.00%	5.00%	5.00%

Certain Balance Sheet Accounts - Summary of Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 75,692	$ 74,057
Less accumulated depreciation and amortization	35,824	27,757
Property and equipment, net	39,868	46,300
Computers and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	18,446	17,614
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	22,315	22,242
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	8,902	8,561
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 26,029	$ 25,640

Certain Balance Sheet Accounts - Summary of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Payroll and related benefits	$ 20,635	$ 16,293
Taxes	2,692	3,714
Other	10,144	10,071
Total accrued expenses and other current liabilities	$ 33,471	$ 30,078

Certain Balance Sheet Accounts - Summary of Non-current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Deferred tax liability	$ 852	$ 218
Deferred rent	6,678	6,936
Other	2,612	2,309
Total non-current liabilities	$ 10,142	$ 9,463

Certain Balance Sheet Accounts - Summary of Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Financial Position [Abstract]
Balance, beginning of year	$ 404	$ 326	$ 407
Provision for doubtful accounts	189	708	233
Write-offs	(339)	(630)	(314)
Balance, end of year	$ 254	$ 404	$ 326

Summary Selected Quarterly Financial Data - Summary of Selected Consolidated Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								9 Months Ended	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 77,521	$ 69,815	$ 78,953	$ 71,361	$ 75,161	$ 68,773	$ 78,932	$ 70,165		$ 297,650	$ 293,031	$ 283,335
Income from operations	4,464	4,301	9,788	3,280	7,945	7,130	11,152	4,533		21,833	30,760	36,716
Net income	$ 2,161	$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124	$ 10,863	$ 13,024	$ 26,296	$ 21,991
Basic income per common share	$ 0.11	$ 0.12	$ 0.29	$ 0.10	$ 0.20	$ 0.50	$ 0.34	$ 0.14		$ 0.62	$ 1.17	$ 0.97
Diluted income per common share	$ 0.11	$ 0.12	$ 0.28	$ 0.10	$ 0.20	$ 0.49	$ 0.33	$ 0.13		$ 0.61	$ 1.15	$ 0.95

- Definition

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

+ References + Details

- Definition

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

+ References

+ Details

Summary Selected Quarterly Financial Data - Revised Consolidated Statements of Income (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Research services													$ 202,843	$ 203,091	$ 191,495
Advisory services and other													94,807	89,940	91,840
Total revenues	$ 77,521	$ 69,815	$ 78,953	$ 71,361	$ 75,161	$ 68,773	$ 78,932	$ 70,165					297,650	293,031	283,335
Income from operations	4,464	4,301	9,788	3,280	7,945	7,130	11,152	4,533					21,833	30,760	36,716
Income before income taxes													19,992	32,154	36,947
Income tax provision													6,968	5,858	14,956
Net income	$ 2,161	$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124			$ 10,863		$ 13,024	$ 26,296	$ 21,991
Basic income per common share	$ 0.11	$ 0.12	$ 0.29	$ 0.10	$ 0.20	$ 0.50	$ 0.34	$ 0.14					$ 0.62	$ 1.17	$ 0.97
Diluted income per common share	$ 0.11	$ 0.12	$ 0.28	$ 0.10	$ 0.20	$ 0.49	$ 0.33	$ 0.13					$ 0.61	$ 1.15	$ 0.95
General and administrative													$ 38,280	$ 36,866	$ 33,284
Total operating expenses													275,817	262,271	246,619
Income from operations	$ 4,464	$ 4,301	$ 9,788	$ 3,280	$ 7,945	$ 7,130	$ 11,152	$ 4,533					21,833	30,760	36,716
Gains (losses) on investments, net		600	100	(100)	(100)								(2,433)	94	(399)
Income before income taxes													19,992	32,154	36,947
Income tax provision													6,968	5,858	14,956
Net income	$ 2,161	$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124			10,863		$ 13,024	$ 26,296	$ 21,991
Basic income per common share	$ 0.11	$ 0.12	$ 0.29	$ 0.10	$ 0.20	$ 0.50	$ 0.34	$ 0.14					$ 0.62	$ 1.17	$ 0.97
Diluted income per common share	$ 0.11	$ 0.12	$ 0.28	$ 0.10	$ 0.20	$ 0.49	$ 0.33	$ 0.13					$ 0.61	$ 1.15	$ 0.95
As Previously Reported [Member]
Revenues:
Research services			$ 50,512	$ 50,378	$ 51,866	$ 50,300	$ 51,072	$ 49,760	$ 100,890	$ 100,832		$ 151,132		$ 202,998	$ 191,648
Advisory services and other			27,652	21,121	23,200	18,211	28,021	20,500	48,773	48,521		66,732		89,932	91,968
Total revenues			78,164	71,499	75,066	68,511	79,093	70,260	149,663	149,353		217,864		292,930	283,616
Income from operations			8,999	3,418	7,393	7,177	11,461	4,628	12,417	16,089		23,266		30,659	36,997
Income before income taxes			9,203	3,743	7,058	7,681	11,675	5,096	12,946	16,771		24,452		31,510	38,645
Income tax provision		$ 1,813	3,581	1,402	2,807	(2,692)	3,906	1,915	4,983	5,821	7,056	3,129		5,936	15,635
Net income		$ 2,435	$ 5,622	$ 2,341	$ 4,251	$ 10,373	$ 7,769	$ 3,181	$ 7,963	$ 10,950	$ 10,789	$ 21,323		$ 25,574	$ 23,010
Basic income per common share		$ 0.12	$ 0.26	$ 0.10	$ 0.19	$ 0.46	$ 0.34	$ 0.14	$ 0.37	$ 0.48	$ 0.51	$ 0.94		$ 1.14	$ 1.02
Diluted income per common share		$ 0.12	$ 0.26	$ 0.10	$ 0.19	$ 0.45	$ 0.34	$ 0.14	$ 0.36	$ 0.47	$ 0.50	$ 0.93		$ 1.12	$ 0.99
General and administrative				$ 9,487	$ 10,199	$ 8,411	$ 8,645			$ 18,256		$ 26,667
Total operating expenses				68,081	67,673	61,334	67,632			133,264		194,598
Income from operations			$ 8,999	3,418	7,393	7,177	11,461	$ 4,628	$ 12,417	16,089		23,266		$ 30,659	$ 36,997
Gains (losses) on investments, net			(51)	(51)	(739)	147			(102)			290		(449)	1,018
Income before income taxes			9,203	3,743	7,058	7,681	11,675	5,096	12,946	16,771		24,452		31,510	38,645
Income tax provision		$ 1,813	3,581	1,402	2,807	(2,692)	3,906	1,915	4,983	5,821	$ 7,056	3,129		5,936	15,635
Net income		$ 2,435	$ 5,622	$ 2,341	$ 4,251	$ 10,373	$ 7,769	$ 3,181	$ 7,963	$ 10,950	$ 10,789	$ 21,323		$ 25,574	$ 23,010
Basic income per common share		$ 0.12	$ 0.26	$ 0.10	$ 0.19	$ 0.46	$ 0.34	$ 0.14	$ 0.37	$ 0.48	$ 0.51	$ 0.94		$ 1.14	$ 1.02
Diluted income per common share		$ 0.12	$ 0.26	$ 0.10	$ 0.19	$ 0.45	$ 0.34	$ 0.14	$ 0.36	$ 0.47	$ 0.50	$ 0.93		$ 1.12	$ 0.99
Adjustments [Member]
Revenues:
Research services			$ 800	$ (100)	$ 80	$ 209	$ (100)	$ (96)	$ 700	$ (196)		$ 13		$ 93	$ (153)
Advisory services and other			(11)	(38)	15	53	(61)	1	(49)	(60)		(7)		8	(128)
Total revenues			789	(138)	95	262	(161)	(95)	651	(256)		6		101	(281)
Income from operations			789	(138)	552	(47)	(309)	(95)	651	(404)		(451)		101	(281)
Income before income taxes			938	(287)	487	561	(309)	(95)	651	(404)		157		644	(1,698)
Income tax provision		$ (74)	375	(115)	261	(177)	(124)	(38)	260	(162)	$ (74)	(339)		(78)	(679)
Net income		74	$ 563	(172)	$ 226	$ 738	$ (185)	$ (57)	$ 391	$ (242)	74	$ 496		$ 722	$ (1,019)
Basic income per common share			$ 0.03		$ 0.01	$ 0.04			$ 0.01	$ (0.01)		$ 0.03		$ 0.03	$ (0.05)
Diluted income per common share			$ 0.03		$ 0.01	$ 0.04	$ (0.01)	$ (0.01)	$ 0.02	$ (0.01)		$ 0.02		$ 0.03	$ (0.04)
General and administrative					$ (457)	$ 309	$ 148			$ 148		$ 457
Total operating expenses					(457)	309	148			148		457
Income from operations			$ 789	(138)	552	(47)	(309)	$ (95)	$ 651	(404)		(451)		$ 101	$ (281)
Gains (losses) on investments, net			149	(149)	(65)	608						608		543	(1,417)
Income before income taxes			938	(287)	487	561	(309)	(95)	651	(404)		157		644	(1,698)
Income tax provision		(74)	375	(115)	261	(177)	(124)	(38)	260	(162)	(74)	(339)		(78)	(679)
Net income		74	$ 563	(172)	$ 226	$ 738	$ (185)	$ (57)	$ 391	$ (242)	74	$ 496		$ 722	$ (1,019)
Basic income per common share			$ 0.03		$ 0.01	$ 0.04			$ 0.01	$ (0.01)		$ 0.03		$ 0.03	$ (0.05)
Diluted income per common share			$ 0.03		$ 0.01	$ 0.04	$ (0.01)	$ (0.01)	$ 0.02	$ (0.01)		$ 0.02		$ 0.03	$ (0.04)
As Revised [Member]
Revenues:
Research services			$ 51,312	50,278	$ 51,946	$ 50,509	$ 50,972	$ 49,664	$ 101,590	$ 100,636		$ 151,145		$ 203,091	$ 191,495
Advisory services and other			27,641	21,083	23,215	18,264	27,960	20,501	48,724	48,461		66,725		89,940	91,840
Total revenues			78,953	71,361	75,161	68,773	78,932	70,165	150,314	149,097		217,870		293,031	283,335
Income from operations			9,788	3,280	7,945	7,130	11,152	4,533	13,068	15,685		22,815		30,760	36,716
Income before income taxes			10,141	3,456	7,545	8,242	11,366	5,001	13,597	16,367		24,609		32,154	36,947
Income tax provision		1,739	3,956	1,287	3,068	(2,869)	3,782	1,877	5,243	5,659	6,982	2,790		5,858	14,956
Net income		$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124	$ 8,354	$ 10,708	$ 10,863	$ 21,819		$ 26,296	$ 21,991
Basic income per common share		$ 0.12	$ 0.29	$ 0.10	$ 0.20	$ 0.05	$ 0.34	$ 0.14	$ 0.38	$ 0.47	$ 0.51	$ 0.97		$ 1.17	$ 0.97
Diluted income per common share		$ 0.12	$ 0.28	$ 0.10	$ 0.20	$ 0.49	$ 0.33	$ 0.13	$ 0.38	$ 0.46	$ 0.50	$ 0.95		$ 1.15	$ 0.95
General and administrative				$ 9,487	$ 9,742	$ 8,720	$ 8,793			$ 18,404		$ 27,124
Total operating expenses				68,081	67,216	61,643	67,780			133,412		195,055
Income from operations			$ 9,788	3,280	7,945	7,130	11,152	$ 4,533	$ 13,068	15,685		22,815		$ 30,760	$ 36,716
Gains (losses) on investments, net			98	(200)	(804)	755			(102)			898		94	(399)
Income before income taxes			10,141	3,456	7,545	8,242	11,366	5,001	13,597	16,367		24,609		32,154	36,947
Income tax provision		$ 1,739	3,956	1,287	3,068	(2,869)	3,782	1,877	5,243	5,659	$ 6,982	2,790		5,858	14,956
Net income		$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124	$ 8,354	$ 10,708	$ 10,863	$ 21,819		$ 26,296	$ 21,991
Basic income per common share		$ 0.12	$ 0.29	$ 0.10	$ 0.20	$ 0.05	$ 0.34	$ 0.14	$ 0.38	$ 0.47	$ 0.51	$ 0.97		$ 1.17	$ 0.97
Diluted income per common share		$ 0.12	$ 0.28	$ 0.10	$ 0.20	$ 0.49	$ 0.33	$ 0.13	$ 0.38	$ 0.46	$ 0.50	$ 0.95		$ 1.15	$ 0.95

Summary Selected Quarterly Financial Data - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Effect of Fourth Quarter Events [Line Items]
Deferred income tax benefit						$ 5,900
Increase (decrease) to revenue				$ (100)		100		$ (100)
Gain (losses) on investments		$ 600	$ 100	(100)	$ (100)				$ (2,433)	$ 94	$ (399)
Increase (decrease) in general and administrative expense					(500)	300	$ 200
Income Tax Expense [Member]
Effect of Fourth Quarter Events [Line Items]
Adjustments related to prior period	$ 100		800		100	400				400
Adjustments Related to Insignificant Variances in Deferred Revenue [Member]
Effect of Fourth Quarter Events [Line Items]
Adjustments related to prior period										$ 100	$ (400)
Increase (decrease) to revenue			$ (200)	$ (100)	$ 100	$ 200
Income Tax Benefit Expense [Member]
Effect of Fourth Quarter Events [Line Items]
Adjustments related to prior period		$ 100
ARS [Member]
Effect of Fourth Quarter Events [Line Items]
Loss for sale of portfolio of auction rate securities									$ 1,900

Summary Selected Quarterly Financial Data - Revised Consolidated Statements of Cash Flow (Detail) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 2,161	$ 2,509	$ 6,185	$ 2,169	$ 4,477	$ 11,111	$ 7,584	$ 3,124			$ 10,863		$ 13,024	$ 26,296	$ 21,991
Net (gains) losses from investments		(600)	(100)	100	100								2,433	(94)	399
Prepaid expenses and other current assets											3,609		(607)	(6,610)	8,484
Deferred revenue													1,673	1,706	16,645
Net cash provided by operating activities											35,352		$ 30,713	53,147	55,444
As Previously Reported [Member]
Cash flows from operating activities:
Net income		2,435	5,622	2,341	4,251	10,373	7,769	3,181	$ 7,963	$ 10,950	10,789	$ 21,323		25,574	23,010
Net (gains) losses from investments			51	51	739	(147)			102			(290)		449	(1,018)
Prepaid expenses and other current assets				1,271					4,619		3,683			6,279	(7,805)
Deferred revenue				2,709					(12,955)					1,807	16,364
Net cash provided by operating activities				35,453					37,231		32,352
Adjustments [Member]
Cash flows from operating activities:
Net income		74	563	(172)	226	738	(185)	(57)	391	(242)	74	496		722	(1,019)
Net (gains) losses from investments			(149)	149	65	(608)						(608)		(543)	1,417
Prepaid expenses and other current assets				(115)					260		(74)			331	(679)
Deferred revenue				138					(651)					(101)	281
As Revised [Member]
Cash flows from operating activities:
Net income		$ 2,509	6,185	2,169	4,477	11,111	$ 7,584	$ 3,124	8,354	$ 10,708	$ 10,863	21,819		26,296	21,991
Net (gains) losses from investments			$ (98)	200	$ 804	$ (755)			102			$ (898)		(94)	399
Prepaid expenses and other current assets				1,156					4,879					6,610	(8,484)
Deferred revenue				2,847					(13,606)					$ 1,706	$ 16,645
Net cash provided by operating activities				$ 35,453					$ 37,231

- Definition

This item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain (loss) of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any gains (losses) realized during the period from the sale of investments accounted for under the cost method of accounting and losses recognized for other than temporary impairments (OTTI) of the subject investments.

+ References + Details

- Definition

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

+ References

+ Details

Marketable Investments - Summary of Company's Fair Value Hierarchy for its Financial Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	$ 94,160	$ 176,774
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	6,897	815
State and Municipal Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	6,814	18,872
Federal Agency and Corporate Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	80,449	148,117
ARS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis		8,970
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	6,897	815
Level 1 [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	6,897	815
Level 1 [Member] \| State and Municipal Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis
Level 1 [Member] \| Federal Agency and Corporate Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis
Level 1 [Member] \| ARS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	87,263	166,989
Level 2 [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis
Level 2 [Member] \| State and Municipal Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	6,814	18,872
Level 2 [Member] \| Federal Agency and Corporate Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis	80,449	148,117
Level 2 [Member] \| ARS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis		8,970
Level 3 [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis
Level 3 [Member] \| State and Municipal Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis
Level 3 [Member] \| Federal Agency and Corporate Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis
Level 3 [Member] \| ARS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets on recurring basis		$ 8,970