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SEGMENT DISCLOSURES (Tables)
 9 Months Ended
Sep. 30, 2024
Segment Reporting [Abstract]  
Schedule of Disaggregation of Revenue by Source
The following table disaggregates our revenue by source (in thousands):
Three Months Ended September 30, 2024
Financial
Services		Benefits and
Insurance Services		National
Practices		Consolidated
Accounting, tax, advisory and consulting$322,295 $— $— $322,295 
Core benefits and insurance services— 99,950 — 99,950 
Non-core benefits and insurance services— 4,090 — 4,090 
Managed networking, hardware services— — 10,336 10,336 
National practices consulting— — 2,213 2,213 
Total revenue$322,295 $104,040 $12,549 $438,884 
Three Months Ended September 30, 2023
Financial
Services		Benefits and
Insurance Services		National
Practices		Consolidated
Accounting, tax, advisory and consulting$298,372 ——$298,372 
Core benefits and insurance services—95,951 —95,951 
Non-core benefits and insurance services—4,336 —4,336 
Managed networking, hardware services——9,205 9,205 
National practices consulting——2,675 2,675 
Total revenue$298,372 $100,287 $11,880 $410,539 
Nine Months Ended September 30, 2024
Financial
Services		Benefits and
Insurance Services		National
Practices		Consolidated
Accounting, tax, advisory and consulting$1,004,158 ——$1,004,158 
Core benefits and insurance services—298,688 —298,688 
Non-core benefits and insurance services—11,179 —11,179 
Managed networking, hardware services——30,774 30,774 
National practices consulting——8,394 8,394 
Total revenue$1,004,158 $309,867 $39,168 $1,353,193 
Nine Months Ended September 30, 2023
Financial
Services		Benefits and
Insurance Services		National
Practices		Consolidated
Accounting, tax, advisory and consulting$932,388 ——$932,388 
Core benefits and insurance services—283,599 —283,599 
Non-core benefits and insurance services—12,580 —12,580 
Managed networking, hardware services——27,226 27,226 
National practices consulting——7,854 7,854 
Total revenue$932,388 $296,179 $35,080 $1,263,647 
Schedule of Segment Information
Segment information for the three months ended September 30, 2024 and 2023 was as follows (in thousands):
Three Months Ended September 30, 2024
Financial
Services		Benefits
and
Insurance
Services		National
Practices		Corporate
and
Other		Total
Revenue$322,295 $104,040 $12,549 $— $438,884 
Operating expenses 260,639 82,965 11,101 11,266 365,971 
Gross margin61,656 21,075 1,448 (11,266)72,913 
Corporate general and administrative expenses— — — 23,227 23,227 
Operating income (loss)61,656 21,075 1,448 (34,493)49,686 
Other income (expense):
Interest expense— (3)— (4,965)(4,968)
Gain on sale of operations, net— — 4,953 — 4,953 
Other income, net15 5 — 1,280 1,300 
Total other income (expense), net15 2 4,953 (3,685)1,285 
Income (loss) before income tax expense$61,671 $21,077 $6,401 $(38,178)$50,971 
Three Months Ended September 30, 2023
Financial
Services		Benefits
and
Insurance
Services		National
Practices		Corporate
and
Other		Total
Revenue$298,372 $100,287 $11,880 $— $410,539 
Operating expenses249,680 79,636 10,667 2,165 342,148 
Gross margin48,692 20,651 1,213 (2,165)68,391 
Corporate general and administrative expenses— — — 13,136 13,136 
Operating income (loss)48,692 20,651 1,213 (15,301)55,255 
Other income (expense):
Interest expense— — — (5,848)(5,848)
Gain on sale of operations, net77 — — — 77 
Other income, net1,497 267 — (4,052)(2,288)
Total other income (loss), net1,574 267 — (9,900)(8,059)
Income (loss) before income tax expense$50,266 $20,918 $1,213 $(25,201)$47,196 
Segment information for the nine months ended September 30, 2024 and 2023 was as follows (in thousands):
Nine Months Ended September 30, 2024
Financial
Services		Benefits
and
Insurance
Services		National
Practices		Corporate
and
Other		Total
Revenue$1,004,158 $309,867 $39,168 $— $1,353,193 
Operating expenses 789,009 249,845 35,062 34,908 1,108,824 
Gross margin215,149 60,022 4,106 (34,908)244,369 
Corporate general and administrative expenses— — — 63,988 63,988 
Operating income (loss)215,149 60,022 4,106 (98,896)180,381 
Other income (expense):
Interest expense— (3)— (15,360)(15,363)
Gain on sale of operations, net— — 4,953 — 4,953 
Other income, net229 92 (4)12,890 13,207 
Total other income (expense), net229 89 4,949 (2,470)2,797 
Income (loss) before income tax expense$215,378 $60,111 $9,055 $(101,366)$183,178 
Nine Months Ended September 30, 2023
Financial
Services		Benefits
and
Insurance
Services		National
Practices		Corporate
and
Other		Total
Revenue$932,388 $296,179 $35,080 $— $1,263,647 
Operating expenses737,568 234,933 31,795 22,850 1,027,146 
Gross margin194,820 61,246 3,285 (22,850)236,501 
Corporate general and administrative expenses— — — 44,527 44,527 
Operating income (loss)194,820 61,246 3,285 (67,377)191,974 
Other income (expense):
Interest expense— (1)— (15,022)(15,023)
Gain on sale of operations, net176 — — — 176 
Other income, net1,987 597 1 5,660 8,245 
Total other income (expense), net2,163 596 1 (9,362)(6,602)
Income (loss) before income tax expense$196,983 $61,842 $3,286 $(76,739)$185,372