Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

Summary of Disaggregation of Revenue by Source

The following table disaggregates our revenue by source (in thousands):

	Three Months Ended June 30, 2022
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	259,308	—		—		$	259,308
Core benefits and insurance services	—		87,366		—		87,366
Non-core benefits and insurance services	—		4,342		—		4,342
Managed networking, hardware services	—		—		8,333		8,333
National practices consulting	—		—		2,603		2,603
Total revenue	$	259,308	$	91,708	$	10,936	$	361,952

	Three Months Ended June 30, 2021
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	186,589	—		—		$	186,589
Core benefits and insurance services	—		79,288		—		79,288
Non-core benefits and insurance services	—		3,332		—		3,332
Managed networking, hardware services	—		—		6,969		6,969
National practices consulting	—		—		2,470		2,470
Total revenue	$	186,589	$	82,620	$	9,439	$	278,648

	Six Months Ended June 30, 2022
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	548,054	—		—		$	548,054
Core benefits and insurance services	—		176,302		—		176,302
Non-core benefits and insurance services	—		7,892		—		7,892
Managed networking, hardware services	—		—		16,254		16,254
National practices consulting	—		—		5,172		5,172
Total revenue	$	548,054	$	184,194	$	21,426	$	753,674

	Six Months Ended June 30, 2021
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	390,738	—		—		$	390,738
Core benefits and insurance services	—		163,358		—		163,358
Non-core benefits and insurance services	—		6,501		—		6,501
Managed networking, hardware services	—		—		13,864		13,864
National practices consulting	—		—		4,917		4,917
Total revenue	$	390,738	$	169,859	$	18,781	$	579,378

Summary of Segment Information

Segment information for the three months ended June 30, 2022 and 2021 was as follows (in thousands):

	Three Months Ended June 30, 2022
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	259,308	$	91,708	$	10,936	$	—	$	361,952
Operating expenses (income)	209,643		75,020		9,899		(4,826)		289,736
Gross margin	49,665		16,688		1,037		4,826		72,216
Corporate general and administrative expenses	—		—		—		10,926		10,926
Operating income (loss)	49,665		16,688		1,037		(6,100)		61,290
Other income (expense):
Interest expense	—		(1)		—		(1,644)		(1,645)
Gain on sale of operations, net	135		—		—		—		135
Other income (expense), net	85		(12)		1		(15,972)		(15,898)
Total other income (expense), net	220		(13)		1		(17,616)		(17,408)
Income (loss) from continuing operations before income tax expense	$	49,885	$	16,675	$	1,038	$	(23,716)	$	43,882

	Three Months Ended June 30, 2021
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	186,589	$	82,620	$	9,439	$	—	$	278,648
Operating expenses	150,920		67,776		8,487		9,751		236,934
Gross margin	35,669		14,844		952		(9,751)		41,714
Corporate general and administrative expenses	—		—		—		13,816		13,816
Legal settlement, net	—		—		—		30,468		30,468
Operating income (loss)	35,669		14,844		952		(54,035)		(2,570)
Other income (expense):
Interest expense	—		—		—		(959)		(959)
Gain on sale of operations, net	—		6,385		—		—		6,385
Other income, net	194		698		—		7,481		8,373
Total other income, net	194		7,083		—		6,522		13,799
Income (loss) from continuing operations before income tax expense	$	35,863	$	21,927	$	952	$	(47,513)	$	11,229

Segment information for the six months ended June 30, 2022 and 2021 was as follows (in thousands):

	Six Months Ended June 30, 2022
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	548,054	$	184,194	$	21,426	$	—	$	753,674
Operating expenses (income)	419,443		147,677		19,475		(6,560)		580,035
Gross margin	128,611		36,517		1,951		6,560		173,639
Corporate general and administrative expenses	—		—		—		27,235		27,235
Operating income (loss)	128,611		36,517		1,951		(20,675)		146,404
Other income (expense):
Interest expense	—		(1)		—		(2,903)		(2,904)
Gain on sale of operations, net	135		—		—		—		135
Other income (expense), net	171		(36)		1		(22,437)		(22,301)
Total other income (expense), net	306		(37)		1		(25,340)		(25,070)
Income (loss) from continuing operations before income tax expense	$	128,917	$	36,480	$	1,952	$	(46,015)	$	121,334

	Six Months Ended June 30, 2021
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	390,738	$	169,859	$	18,781	$	—	$	579,378
Operating expenses	292,666		134,709		17,028		16,502		460,905
Gross margin	98,072		35,150		1,753		(16,502)		118,473
Corporate general and administrative expenses	—		—		—		28,299		28,299
Legal settlement, net	—		—		—		30,468		30,468
Operating income (loss)	98,072		35,150		1,753		(75,269)		59,706
Other income:
Interest expense	—		—		—		(1,836)		(1,836)
Gain on sale of operations, net	—		6,385		—		—		6,385
Other income, net	292		872		—		11,998		13,162
Total other income, net	292		7,257		—		10,162		17,711
Income (loss) from continuing operations before income tax expense	$	98,364	$	42,407	$	1,753	$	(65,107)	$	77,417