Business Segments

9 Months Ended

Sep. 30, 2016

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 staffing segment provides specialized staffing in the accounting and finance, administrative and office, information technology, legal, advertising, marketing and web design fields. The permanent placement staffing segment provides full-time personnel in the accounting, finance, administrative and office, and information technology fields. The risk consulting and internal audit services 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, 2015. 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, 2016 and 2015 (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
Net service revenues
Temporary and consultant staffing	$	1,016,248		$	999,822		$	3,057,496		$	2,922,942
Permanent placement staffing	105,117			110,748			324,845			319,744
Risk consulting and internal audit services	217,176			202,148			602,985			547,653
	$	1,338,541		$	1,312,718		$	3,985,326		$	3,790,339
Operating income
Temporary and consultant staffing	$	97,786		$	102,991		$	302,802		$	300,404
Permanent placement staffing	20,286			24,377			66,364			67,460
Risk consulting and internal audit services	28,295			31,698			60,596			68,451
	146,367			159,066			429,762			436,315
Amortization of intangible assets	326			—			928			—
Interest income, net	(283		)	(240		)	(695		)	(400		)
Income before income taxes	$	146,324		$	159,306		$	429,529		$	436,715