Business Segments

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Business Segments

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 nine months ended September 30, 2014 and 2013 (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2014			2013			2014			2013
Net service revenues
Temporary and consultant staffing	$	954,225		$	847,886		$	2,722,833		$	2,513,377
Permanent placement staffing	102,345			88,222			297,797			261,946
Risk consulting and internal audit services	167,738			139,011			452,934			386,708
	$	1,224,308		$	1,075,119		$	3,473,564		$	3,162,031
Operating income
Temporary and consultant staffing	$	97,660		$	76,532		$	263,901		$	226,293
Permanent placement staffing	21,380			13,691			61,103			41,753
Risk consulting and internal audit services	19,213			13,690			39,011			26,166
	138,253			103,913			364,015			294,212
Amortization of intangible assets	—			433			557			1,300
Interest income, net	(108		)	(233		)	(570		)	(773		)
Income before income taxes	$	138,361		$	103,713		$	364,028		$	293,685