Business Segments

3 Months Ended

Mar. 31, 2013

Business Segments

Note K—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” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012. 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):

	Three Months Ended March 31,
	2013			2012
Net service revenues
Temporary and consultant staffing	$	823,422		$	829,657
Permanent placement staffing		83,377			82,862
Risk consulting and internal audit services		116,885			102,925
	$	1,023,684		$	1,015,444
Operating income (loss)
Temporary and consultant staffing	$	73,180		$	69,154
Permanent placement staffing		12,585			13,266
Risk consulting and internal audit services		3,740			(2,355	)
		89,505			80,065
Amortization of intangible assets		433			35
Interest income, net		(304	)		(234	)
Income before income taxes	$	89,376		$	80,264