Segment Reporting

12 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

Segment Reporting

ASGN provides information technology and professional services in the technology, digital and creative fields across the commercial and government sectors. ASGN operates through its Commercial and Federal Government segments. Virtually all of the Company's revenues are generated in the United States.

Prior to the divestiture of the Oxford business, the Company had three reportable segments: Apex, Oxford and ECS. As a result of the divestiture, the Oxford Segment is no longer a reportable segment, the Apex Segment was renamed the Commercial Segment and the ECS Segment was renamed the Federal Government Segment. The Company's CyberCoders division, which was previously part of the Oxford Segment, is now included in the Commercial Segment. All segment information included herein reflects these changes.

The Commercial Segment provides IT services and solutions, digital and creative services to Fortune 1000 and mid-market clients across the United States, Canada and Europe. The Federal Government Segment delivers advanced solutions in cloud, cybersecurity, artificial intelligence, machine learning, application and IT modernization, science and engineering to defense, intelligence and federal civilian agencies. Management evaluates the performance of each segment primarily based on revenues, gross profit and operating income derived directly from internal financial reporting of the segments used for corporate management purposes, which is presented below by segment (in millions):

	Year Ended December 31,
	2021		2020		2019
Commercial
Revenues	$	2,927.1	$	2,497.9	$	2,617.4
Gross profit	934.9		778.3		830.4
Operating income	355.9		284.5		297.8
Depreciation	13.9		14.4		14.6
Amortization	25.7		22.9		23.2
Federal Government
Revenues	$	1,082.4	$	1,004.2	$	798.2
Gross profit	207.6		168.9		141.1
Operating income	76.1		58.0		43.4
Depreciation	8.5		9.0		13.3
Amortization	30.0		28.1		27.1
Consolidated
Revenues	$	4,009.5	$	3,502.1	$	3,415.6
Gross profit	1,142.4		947.2		971.5
Operating income	350.9		281.2		276.2
Depreciation	28.0		28.3		28.0
Amortization	55.7		51.0		50.3

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Consolidated operating income includes corporate operating expenses, which are not allocated to the segments. These include stock-based compensation expense, depreciation expense, compensation for corporate employees, acquisition, integration and strategic planning expenses and public company expenses.

Virtually all of the revenues from the Commercial Segment are generated from time-and-materials ("T&M") contracts where payments are based on fixed hourly rates for each direct labor hour expended and reimbursements for allowable material costs and out-of-pocket expenses. Revenues from the Federal Government Segment are generated from: (i) firm-fixed-price, (ii) T&M and (iii) cost reimbursable contracts. Virtually all of the Company's revenues are recognized over time. Revenues by segment and by type are as follows (in millions):

	Year Ended December 31,
	2021		2020		2019
Commercial
Assignment	$	2,285.9	$	2,117.0	$	2,288.3
Consulting	641.2		380.9		329.1
	2,927.1		2,497.9		2,617.4
Federal Government
Firm-fixed-price	295.6		272.0		214.0
Time and materials	399.0		322.6		267.8
Cost reimbursable	387.8		409.6		316.4
	1,082.4		1,004.2		798.2
Consolidated	$	4,009.5	$	3,502.1	$	3,415.6

Federal Government Segment revenues by customer type are as follows (in millions):

	Year Ended December 31,
	2021		2020		2019
Department of Defense and Intelligence Agencies	$	589.7	$	558.5	$	453.9
Federal Civilian	421.8		370.6		293.6
Other	70.9		75.1		50.7
	$	1,082.4	$	1,004.2	$	798.2