Business Segments

6 Months Ended

Jun. 30, 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 for the three and six months ended June 30, 2014 and 2013 (in thousands):

	Three Months Ended June 30,						Six Months Ended June 30,
	2014			2013			2014			2013
Net service revenues
Temporary and consultant staffing	$	911,038		$	842,069		$	1,768,608		$	1,665,491
Permanent placement staffing		102,827			90,347			195,452			173,724
Risk consulting and internal audit services		151,049			130,812			285,196			247,697
	$	1,164,914		$	1,063,228		$	2,249,256		$	2,086,912
Operating income
Temporary and consultant staffing	$	88,756		$	76,581		$	166,241		$	149,761
Permanent placement staffing		22,448			15,477			39,723			28,062
Risk consulting and internal audit services		12,449			8,736			19,798			12,476
		123,653			100,794			225,762			190,299
Amortization of intangible assets		224			434			557			867
Interest income, net		(224	)		(236	)		(462	)		(540	)
Income before income taxes	$	123,653		$	100,596		$	225,667		$	189,972