Business Segments

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Business Segments

Note J—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, 2013. 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):

	Three Months Ended March 31,
	2014			2013
Net service revenues
Temporary and consultant staffing	$	857,570		$	823,422
Permanent placement staffing		92,625			83,377
Risk consulting and internal audit services		134,147			116,885
	$	1,084,342		$	1,023,684
Operating income
Temporary and consultant staffing	$	77,485		$	73,180
Permanent placement staffing		17,275			12,585
Risk consulting and internal audit services		7,349			3,740
		102,109			89,505
Amortization of intangible assets		333			433
Interest income, net		(238	)		(304	)
Income before income taxes	$	102,014		$	89,376