The following tables provide a reconciliation of service revenues and segment income by reportable segment to consolidated results (in thousands):


	Three Months Ended March 31,
Contract Talent Solutions	2025		2024
Service revenues(1)	$	763,205	$	887,058
Segment costs of services(2)	466,272		536,488

Compensation expenses(3)	220,982		227,719
Other(4)	69,260		72,733
Segment selling, general and administrative expenses	290,242		300,452
Segment income	$	6,691	$	50,118


	Three Months Ended March 31,
Permanent Placement Talent Solutions	2025		2024
Service revenues(1)	$	112,091	$	124,767
Segment costs of services(2)	230		219

Compensation expenses(3)	88,900		92,322
Other(4)	19,337		20,371
Segment selling, general and administrative expenses	108,237		112,693
Segment income	$	3,624	$	11,855


	Three Months Ended March 31,
Protiviti	2025		2024
Service revenues(1)	$	476,611	$	464,112
Segment costs of services(2)	390,399		368,076

Compensation expenses(3)	25,043		23,627
Other(4)	52,773		50,108
Segment selling, general and administrative expenses	77,816		73,735
Segment income	$	8,396	$	22,301


	Three Months Ended March 31,
Combined Segment	2025		2024
Service revenues(1)	$	1,351,907	$	1,475,937
Costs of services(2)	856,901		904,783

Compensation expenses(3)	334,925		343,668
Other(4)	141,370		143,212
Selling, general and administrative expenses	476,295		486,880
Combined segment income	18,711		84,274

Interest income, net	(3,572)		(6,413)
Income before income taxes	$	22,283	$	90,687

(1)Service revenues presented above are shown net of eliminations of intersegment revenues. Intersegment revenues between the contract talent solutions segment and the Protiviti segment were $117.9 million and $112.8 million for the three months ended March 31, 2025 and 2024, respectively. Service revenues related to the intersegment activity are reflected in the Protiviti segment.

(2)Segment costs of services consist of direct payroll, payroll taxes and benefit costs, as well as reimbursable expenses. Direct costs related to the intersegment activity are reflected in the Protiviti segment, including the costs of candidate payroll, fringe benefits and incremental recruiter compensation. For further information on costs of services, see Note A—“Summary of Significant Accounting Policies.”

(3)Includes payroll and applicable taxes, employee incentive compensation and other employee costs not included in direct cost as noted above.

(4)Other selling, general and administrative expenses is comprised of advertising, as well as other allocated expenses including lease expense, depreciation, cloud computing service costs and overhead costs. These costs are allocated to the individual segments based on an internal allocation method.