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Segment Information
9 Months Ended
Jun. 30, 2021
Segment Reporting [Abstract]  
Segment Information Segment Information
We conduct our operations through three business segments: U.S. Services, U.S. Federal Services, and Outside the U.S.
Our U.S. Services Segment provides a variety of business process services (BPS) such as program administration, appeals and assessments, and related consulting work for U.S. state and local government programs. These services support a variety of programs, including the Affordable Care Act (ACA), Medicaid, the Children’s Health Insurance Program (CHIP), Temporary Assistance to Needy Families (TANF), and child support programs. Addressing societal macro trends such as aging populations and rising costs, the segment continues to execute on its clinical evolution strategy by expanding its clinical offerings in public health with new work in contact tracing, disease investigation, and vaccine distribution support services as part of the governments' COVID-19 response efforts. The segment also successfully expanded into the unemployment insurance market, supporting more than 15 states in their unemployment insurance programs.

From technology solutions to program administration and operations, our U.S. Federal Services Segment delivers end-to-end solutions that help various U.S. federal agencies better deliver on their mission. This also includes appeals and assessments services, system and application development, IT modernization, and maintenance services. The segment also contains certain state-based assessments and appeals work that is part of the segment's heritage within the Medicare Appeals portfolio which continues to be managed within this segment. Propelled by the Maximus Attain platform, the segment executes on its digital strategy to deliver technology solutions that advance agency missions, including the charge to modernize, provide better customer experience, and drive process efficiencies. The segment continues to expand its clinical solutions and manages the clinical evaluation process for U.S. veterans and service members on behalf of the U.S. Department of Veterans Affairs. The segment further supports clinical offerings in public health with new work supporting the U.S. Federal Government's COVID-19 response efforts. This included expanded work with the Centers for Disease Control and Prevention (CDC) for their helpline and increased support for the IRS Wage and Investment Division's response efforts to general inquiries regarding the Coronavirus Aid Relief & Economic Security (CARES) Act and Economic Impact Payment Service Plan.

Delivering support to people from different backgrounds, cultures and communities, our Outside the U.S. Segment provides BPS for international governments and commercial clients. Helping people find
employment, access vital support, and remain healthy, these services include health and disability assessments, program administration for employment services, wellbeing solutions and other job seeker-related services. We support programs and deliver services in the United Kingdom (U.K.), including the Health Assessment Advisory Service (HAAS), the Work & Health Programme, Fair Start, and Restart; Australia, including jobactive and the Disability Employment Service; Canada, including Health Insurance British Columbia and the Employment Program of British Columbia; in addition to Italy, Saudi Arabia, Singapore, South Korea, and Sweden, where we predominantly provide employment support and job seeker services.

Expenses that are not specifically included in the segments are included in other categories, including amortization of intangible assets and the direct costs of acquisitions. These costs are excluded from measuring each segment's operating performance.
 Three Months Ended June 30,Nine Months Ended June 30,
(in thousands)2021% (1)2020% (1)2021% (1)2020% (1)
Revenue:    
U.S. Services$436,338 $336,950 $1,269,487 $957,929 
U.S. Federal Services617,601 450,143 1,352,982 1,210,105 
Outside the U.S.189,581 114,244 525,885 369,667 
Total$1,243,520 $901,337 $3,148,354 $2,537,701 
Gross profit:    
U.S. Services$104,814 24.0%$93,029 27.6%$323,256 25.5%$268,073 28.0%
U.S. Federal Services155,776 25.2%84,723 18.8%312,405 23.1%232,502 19.2%
Outside the U.S.31,266 16.5%7,851 6.9%92,908 17.7%13,576 3.7%
Total$291,856 23.5%$185,603 20.6%$728,569 23.1%$514,151 20.3%
Selling, general & administrative expense:    
U.S. Services$42,606 9.8%$31,996 9.5%$116,655 9.2%$102,633 10.7%
U.S. Federal Services69,647 11.3%45,490 10.1%172,877 12.8%131,455 10.9%
Outside the U.S.22,973 12.1%13,668 12.0%65,018 12.4%47,125 12.7%
Gain on sale of business (3)— NM(1,706)NM— NM(1,706)NM
Other (2)4,903 NM134 NM9,948 NM4,155 NM
Total$140,129 11.3%$89,582 9.9%$364,498 11.6%$283,662 11.2%
Operating income:    
U.S. Services$62,208 14.3%$61,033 18.1%$206,601 16.3%$165,440 17.3%
U.S. Federal Services86,129 13.9%39,233 8.7%139,528 10.3%101,047 8.4%
Outside the U.S.8,293 4.4%(5,817)(5.1)%27,890 5.3%(33,549)(9.1)%
Amortization of intangible assets(12,132)NM(8,712)NM(23,718)NM(26,734)NM
Gain on sale of business (3)— NM1,706 NM$— NM1,706 NM
Other (2)(4,903)NM(134)NM(9,948)NM(4,155)NM
Total$139,595 11.2%$87,309 9.7%$340,353 10.8%$203,755 8.0%

(1) Percentage of respective segment revenue. Percentages not considered meaningful are marked “NM.”
(2) Other selling, general, and administrative expenses includes credits and costs that are not allocated to a particular segment. This includes expenses incurred as part of our acquisitions, as well as potential acquisitions which have not been or may not be completed. Our results for the three and nine months ended June 30, 2021, included $5.6 million and $8.8 million, respectively, of expenses relating to the acquisitions of Attain, LLC, and VES Group, Inc. For more information, see "Note 5. Business Combinations."
(3) During fiscal year 2020, we sold Q2 Administrators LLC, a subsidiary within our U.S. Federal Services Segment, resulting in a gain.

Identifiable assets for the segments are shown below. Identifiable assets for U.S. Federal Services increased due to the acquisitions of Attain, LLC and VES Group, Inc. Refer to "Note 5. Business Combinations" for details.
(in thousands)June 30, 2021September 30, 2020
U.S. Services$728,347 $702,728 
U.S. Federal Services3,149,694 937,477 
Outside the U.S.304,952 224,532 
Corporate187,600 159,965 
Total$4,370,593 $2,024,702