Business Segments

9 Months Ended

Sep. 30, 2015

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, 2014. The Company evaluates performance based on income 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, 2015 and 2014 (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2014			2015			2014
Net service revenues
Temporary and consultant staffing	$	999,822		$	954,225		$	2,922,942		$	2,722,833
Permanent placement staffing	110,748			102,345			319,744			297,797
Risk consulting and internal audit services	202,148			167,738			547,653			452,934
	$	1,312,718		$	1,224,308		$	3,790,339		$	3,473,564
Operating income
Temporary and consultant staffing	$	102,991		$	97,660		$	300,404		$	263,901
Permanent placement staffing	24,377			21,380			67,460			61,103
Risk consulting and internal audit services	31,698			19,213			68,451			39,011
	159,066			138,253			436,315			364,015
Amortization of intangible assets	—			—			—			557
Interest income, net	(240		)	(108		)	(400		)	(570		)
Income before income taxes	$	159,306		$	138,361		$	436,715		$	364,028