Business Segments

3 Months Ended

Mar. 31, 2017

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, 2016. 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 ended March 31, 2017 and 2016 (in thousands):

	Three Months Ended March 31,
	2017			2016
Net service revenues
Temporary and consultant staffing	$	987,606		$	1,009,165
Permanent placement staffing	103,633			106,289
Risk consulting and internal audit services	196,131			187,171
	$	1,287,370		$	1,302,625
Operating income
Temporary and consultant staffing	$	90,371		$	97,883
Permanent placement staffing	18,302			21,502
Risk consulting and internal audit services	16,906			14,513
	125,579			133,898
Amortization of intangible assets	301			288
Interest income, net	(223		)	(181		)
Income before income taxes	$	125,501		$	133,791