Business Segments

3 Months Ended

Mar. 31, 2018

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, 2017. The Company evaluates performance based on income from operations before net interest income, intangible asset 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 months ended March 31, 2018 and 2017 (in thousands):



	Three Months Ended March 31,
	2018			2017
Net service revenues
Temporary and consultant staffing	$	1,066,288		$	987,606
Permanent placement staffing	121,400			103,633
Risk consulting and internal audit services	207,645			196,131
	$	1,395,333		$	1,287,370
Operating income
Temporary and consultant staffing	$	96,723		$	90,371
Permanent placement staffing	22,379			18,302
Risk consulting and internal audit services	15,265			16,906
	134,367			125,579
Amortization of intangible assets	463			301
Interest income, net	(735		)	(223		)
Income before income taxes	$	134,639		$	125,501