Business Segments

12 Months Ended

Dec. 31, 2012

Business Segments

Note M—Business Segments

The Company, which aggregates its operating segments based on the nature of services, has three reportable segments: temporary and consultant staffing, permanent placement staffing, and risk consulting and internal audit services. The temporary and consultant segment provides specialized staffing in the accounting and finance, administrative and office, information technology, legal, advertising, marketing and web design fields. The permanent placement segment provides full-time personnel in the accounting, finance, administrative and office, and information technology fields. The risk consulting segment provides business and technology risk consulting and internal audit services.

The accounting policies of the segments are set forth in Note A—Summary of Significant Accounting Policies. The Company evaluates performance based on income or loss from operations before net interest income, intangible amortization expense, and income taxes.

The following table provides a reconciliation of revenue and operating income (loss) by reportable segment to consolidated results (in thousands):

	Years Ended December 31,
	2012			2011			2010
Net service revenues
Temporary and consultant staffing	$	3,324,286		$	3,050,999		$	2,568,255
Permanent placement staffing		334,198			302,155			221,219
Risk consulting and internal audit services		452,729			423,822			385,619
	$	4,111,213		$	3,776,976		$	3,175,093
Operating income (loss)
Temporary and consultant staffing	$	276,826		$	209,101		$	108,443
Permanent placement staffing		55,745			35,340			17,502
Risk consulting and internal audit services		10,875			4,977			(10,945	)
		343,446			249,418			115,000
Amortization of intangible assets		398			153			411
Interest income, net		(1,197	)		(951	)		(579	)
Income before income taxes	$	344,245		$	250,216		$	115,168

The Company does not report total assets by segment. The following tables represent identifiable assets by business segment (in thousands):

	December 31,
	2012		2011		2010
Accounts receivable
Temporary and consultant staffing	$	336,468	$	342,122	$	296,722
Permanent placement staffing		88,436		75,333		59,952
Risk consulting and internal audit services		112,800		98,499		88,070
	$	537,704	$	515,954	$	444,744
	December 31,
	2012		2011		2010
Goodwill
Temporary and consultant staffing	$	134,756	$	134,507	$	134,653
Permanent placement staffing		26,586		26,545		26,568
Risk consulting and internal audit services		39,997		28,371		28,566
	$	201,339	$	189,423	$	189,787

The Company operates internationally, with operations in North America, South America, Europe, Asia and Australia. The following tables represent revenues and long-lived assets by geographic location (in thousands):

	Years Ended December 31,
	2012		2011		2010
Net service revenues
Domestic	$	3,022,274	$	2,655,443	$	2,263,316
Foreign		1,088,939		1,121,533		911,777
	$	4,111,213	$	3,776,976	$	3,175,093
	December 31,
	2012		2011		2010
Assets, long-lived
Domestic	$	86,239	$	87,146	$	86,689
Foreign		21,441		20,826		16,962
	$	107,680	$	107,972	$	103,651