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SEGMENT DATA
9 Months Ended
Sep. 30, 2021
Segment Reporting [Abstract]  
SEGMENT DATA SEGMENT DATA
In the first quarter of 2021, the Company modified its disclosures of reportable segments to better align with its management structure and to reflect how the operating results are regularly reviewed by the chief operating decision maker. As a result, the two reportable segments are now Nurse and Allied Staffing and Physician Staffing, and the results of the previously-reported Search segment have been consolidated within Nurse and Allied Staffing for all periods presented. The Company’s segments offer services to its customers as described below:

●    Nurse and Allied Staffing – Nurse and Allied Staffing provides traditional staffing, recruiting, and value-added total talent solutions including: temporary and permanent placement of travel and local nurse and allied professionals, managed services programs (MSP) services, education healthcare services, in-home care services, and outsourcing services. In addition, Nurse and Allied Staffing provides retained search services for healthcare professionals, as well as contingent search and recruitment process outsourcing services. Its clients include: public and private acute-care and non-acute care hospitals, government facilities, local and national healthcare plans, managed care providers, public schools and charter schools, outpatient clinics, ambulatory care facilities, physician practice groups, and many other healthcare providers throughout the United States.

●    Physician Staffing – Physician Staffing provides physicians in many specialties, as well as certified registered nurse anesthetists, nurse practitioners, and physician assistants as independent contractors on temporary assignments throughout the United States at various healthcare facilities, such as acute and non-acute care facilities, medical group practices, government facilities, and managed care organizations.

The Company evaluates performance of each segment primarily based on revenue and contribution income. The Company defines contribution income as income (loss) from operations before depreciation and amortization, acquisition and integration-related costs, restructuring costs, legal settlement charges, impairment charges, and corporate overhead. Contribution income is a financial measure used by the Company when assessing segment performance and is provided in accordance with the Segment Reporting Topic of the FASB ASC. The Company does not evaluate, manage, or measure performance of segments using asset information; accordingly, total asset information by segment is not prepared or disclosed. The information in the following table is derived from the segments’ internal financial information as used for corporate management purposes. Certain corporate expenses are not allocated to and/or among the operating segments.
Information on operating segments and a reconciliation to income (loss) from operations for the periods indicated are as follows:
Three Months EndedNine Months Ended
September 30,September 30,
 2021202020212020
 (amounts in thousands)
Revenue from services:    
Nurse and Allied Staffing$356,139 $177,516 $985,335 $569,306 
Physician Staffing18,766 16,452 50,638 51,505 
$374,905 $193,968 $1,035,973 $620,811 
Contribution income:
Nurse and Allied Staffing$40,645 $17,925 $113,346 $51,334 
Physician Staffing910 827 2,900 2,677 
41,555 18,752 116,246 54,011 
Corporate overhead (a)
12,049 12,499 40,326 36,993 
Depreciation and amortization2,680 3,247 7,132 10,472 
Acquisition and integration-related costs61 — 985 77 
Restructuring costs318 2,316 2,391 5,210 
Impairment charges— 1,071 2,070 16,082 
Income (loss) from operations$26,447 $(381)$63,342 $(14,823)
_______________
(a) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives).
As a result of modifying the Company's reportable segments, revenue in the amount of $2.3 million and $7.7 million, respectively, and contribution loss in the amount of $0.3 million and $1.7 million, respectively, included in the previously-reported Search segment have been reclassified to Nurse and Allied Staffing for the three and nine months ended September 30, 2020.