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Business Segments
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Business Segments
Note P—Business Segments
The Company has three reportable segments: contract talent solutions, permanent placement talent solutions and Protiviti. Operating segments are defined as components of the Company for which separate financial information is evaluated regularly by the chief operating decision maker (“CODM”), a position currently held by the Company’s Chief Executive Officer, in deciding how to allocate resources and assess performance. The contract talent solutions reportable segment results from the aggregation of three operating segments with similar economic and qualitative characteristics: finance and accounting, administrative and customer support, and technology. The contract talent solutions and permanent placement talent solutions segments provide specialized engagement professionals and full-time personnel, respectively, for finance and accounting, technology, marketing and creative, legal, and administrative and customer support roles. The Protiviti segment provides business and technology risk consulting and internal audit services.
The CODM uses segment income to evaluate performance and allocate resources to each segment. Segment income excludes interest income, income taxes and the impacts of the income from investments held in employee deferred compensation trusts, along with the related compensation costs and expenses. The CODM considers variances between actual results and expectations as well as historical trends for segment income when making decisions about allocating capital and personnel resources to each segment.
The accounting policies of the segments are set forth in Note A—“Summary of Significant Accounting Policies.”
The following tables provide a reconciliation of service revenues and segment income by reportable segment to consolidated results (in thousands):
 Year Ended December 31,
Contract Talent Solutions 202520242023
Service revenues(1)
$2,990,083 $3,357,872 $3,895,332 
Segment costs of services(2)
1,823,322 2,041,348 2,346,020 
Compensation expenses(3)
842,438 884,121 934,024 
Other(4)
275,702 301,885 322,473 
Segment selling, general and administrative expenses1,118,140 1,186,006 1,256,497 
Segment income$48,621 $130,518 $292,815 
 Year Ended December 31,
Permanent Placement Talent Solutions202520242023
Service revenues(1)
$439,500 $487,204 $567,486 
Segment costs of services(2)
795 985 1,105 
Compensation expenses(3)
342,245 359,205 405,747 
Other(4)
74,896 80,962 85,630 
Segment selling, general and administrative expenses417,141 440,167 491,377 
Segment income$21,564 $46,052 $75,004 
 Year Ended December 31,
Protiviti202520242023
Service revenues(1)
$1,948,923 $1,950,761 $1,929,699 
Segment costs of services(2)
1,528,314 1,487,511 1,454,127 
Compensation expenses(3)
97,943 93,296 88,337 
Other(4)
210,298 210,971 202,444 
Segment selling, general and administrative expenses308,241 304,267 290,781 
Segment income$112,368 $158,983 $184,791 
 Year Ended December 31,
Combined Segment202520242023
Service revenues(1)
$5,378,506 $5,795,837 $6,392,517 
Costs of services(2)
3,352,431 3,529,844 3,801,252 
Compensation expenses(3)
1,282,626 1,336,622 1,428,108 
Other(4)
560,896 593,818 610,547 
Selling, general and administrative expenses1,843,522 1,930,440 2,038,655 
Combined segment income182,553 335,553 552,610 
Interest income, net(11,799)(22,118)(23,973)
Income before income taxes$194,352 $357,671 $576,583 
(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 $485.2 million, $471.8 million and $442.3 million for the years ended December 31, 2025, 2024 and 2023, 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 costs 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.
The Company operates internationally, with operations in North America, South America, Europe, Asia and Australia. Revenues have been attributed to geographic location based on the location of the legal entity generating revenues. The following table represents service revenues by geographic location (in thousands):
 Year Ended December 31,
 202520242023
Service revenues (a)
U.S.$4,171,327 $4,519,506 $4,957,163 
International (b)1,207,179 1,276,331 1,435,354 
$5,378,506 $5,795,837 $6,392,517 
(a)No customer accounted for more than 10% of the Company’s total service revenues in any year presented.
(b)No country represented more than 10% of revenues in any year presented.
Assets by reportable segment are not presented, as the Company does not allocate assets to its reportable segments, nor is such information used by the CODM for purposes of assessing performance or allocating resources.
The following table represents long-lived assets, net, which includes property, plant and equipment, net, right-of-use assets and noncurrent deferred income taxes, by geographic location (in thousands):
 December 31,
 20252024
Long-lived assets, net
U.S.$343,056 $375,936 
International 123,125 100,132 
$466,181 $476,068 
The following table represents depreciation expense by segment (in thousands):
 Year Ended December 31,
 202520242023
Depreciation expense
Contract talent solutions$24,488 $26,230 $25,803 
Permanent placement talent solutions7,958 8,533 8,786 
Protiviti17,585 17,290 16,775 
$50,031 $52,053 $51,364