Business Segments

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

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 by reportable segment to consolidated results (in thousands):

	Years Ended December 31,
	2013			2012			2011
Net service revenues
Temporary and consultant staffing	$	3,369,840		$	3,324,286		$	3,050,999
Permanent placement staffing		347,715			334,198			302,155
Risk consulting and internal audit services		528,340			452,729			423,822
	$	4,245,895		$	4,111,213		$	3,776,976
Operating income
Temporary and consultant staffing	$	301,185		$	276,826		$	209,101
Permanent placement staffing		54,390			55,745			35,340
Risk consulting and internal audit services		42,702			10,875			4,977
		398,277			343,446			249,418
Amortization of intangible assets		1,700			398			153
Interest income, net		(1,002	)		(1,197	)		(951	)
Income before income taxes	$	397,579		$	344,245		$	250,216

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

	December 31,
	2013		2012		2011
Accounts receivable
Temporary and consultant staffing	$	349,364	$	336,468	$	342,122
Permanent placement staffing		100,550		88,436		75,333
Risk consulting and internal audit services		129,252		112,800		98,499
	$	579,166	$	537,704	$	515,954
	December 31,
	2013		2012		2011
Goodwill
Temporary and consultant staffing	$	134,692	$	134,756	$	134,507
Permanent placement staffing		26,574		26,586		26,545
Risk consulting and internal audit services		39,567		39,997		28,371
	$	200,833	$	201,339	$	189,423

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,
	2013		2012		2011
Net service revenues
Domestic	$	3,219,820	$	3,022,274	$	2,655,443
Foreign		1,026,075		1,088,939		1,121,533
	$	4,245,895	$	4,111,213	$	3,776,976
	December 31,
	2013		2012		2011
Assets, long-lived
Domestic	$	92,252	$	86,239	$	87,146
Foreign		20,392		21,441		20,826
	$	112,644	$	107,680	$	107,972