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Segment Disclosures (Tables)

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended September 30, 2015 and 2014 was as follows (in thousands):


		Three Months Ended September 30, 2015
		Financial Services				Employee Services				National Practices				Corporate and Other				Total
Revenue		$	118,354			$	61,293			$	7,455			$	—			$	187,102
Operating expenses (benefits)			101,979				51,043				6,644				(491	)			159,175

Gross margin			16,375				10,250				811				491				27,927
Corporate general & admin			—				—				—				8,043				8,043

Operating income (loss)			16,375				10,250				811				(7,552	)			19,884
Other income (expense):
Interest expense			—				(9	)			—				(1,831	)			(1,840	)
Gain on sale of operations, net			—				—				—				5				5
Other income (expense), net			475				462				2				(2,612	)			(1,673	)

Total other income (expense)			475				453				2				(4,438	)			(3,508	)

Income (loss) from continuing operations before income tax expense		$	16,850			$	10,703			$	813			$	(11,990	)		$	16,376


		Three Months Ended September 30, 2014
		Financial Services				Employee Services				National Practices				Corporate and Other				Total
Revenue		$	115,931			$	56,891			$	7,447			$	—			$	180,269
Operating expenses			98,987				47,194				6,585				2,467				155,233

Gross margin			16,944				9,697				862				(2,467	)			25,036
Corporate general & admin			—				—				—				8,889				8,889

Operating income (loss)			16,944				9,697				862				(11,356	)			16,147
Other income (expense):
Interest expense			—				(7	)			—				(3,116	)			(3,123	)
Gain on sale of operations, net			—				—				—				17				17
Other income (expense), net			191				97				4				(1,660	)			(1,368	)

Total other income (expense)			191				90				4				(4,759	)			(4,474	)

Income (loss) from continuing operations before income tax expense		$	17,135			$	9,787			$	866			$	(16,115	)		$	11,673

Segment information for the nine months ended September 30, 2015 and 2014 was as follows (in thousands):


		Nine Months Ended September 30, 2015
		Financial Services				Employee Services				National Practices				Corporate and Other				Total
Revenue		$	378,857			$	184,968			$	22,185			$	—			$	586,010
Operating expenses			312,942				153,813				19,894				6,507				493,156

Gross margin			65,915				31,155				2,291				(6,507	)			92,854
Corporate general & admin			—				—				—				24,523				24,523

Operating income (loss)			65,915				31,155				2,291				(31,030	)			68,331
Other income (expense):
Interest expense			—				(28	)			—				(7,637	)			(7,665	)
Gain on sale of operations, net			—				—				—				106				106
Other income (expense), net			575				660				3				(1,178	)			60

Total other income (expense)			575				632				3				(8,709	)			(7,499	)

Income (loss) from continuing operations before income tax expense		$	66,490			$	31,787			$	2,294			$	(39,739	)		$	60,832


		Nine Months Ended September 30, 2014
		Financial Services				Employee Services				National Practices				Corporate and Other				Total
Revenue		$	372,832			$	167,479			$	22,150			$	—			$	562,461
Operating expenses			305,333				138,865				19,902				11,388				475,488

Gross margin			67,499				28,614				2,248				(11,388	)			86,973
Corporate general & admin			—				—				—				27,393				27,393

Operating income (loss)			67,499				28,614				2,248				(38,781	)			59,580
Other income (expense):
Interest expense			—				(23	)			—				(10,110	)			(10,133	)
Gain on sale of operations, net			—				—				—				93				93
Other income, net			232				472				4				3,835				4,543

Total other income (expense)			232				449				4				(6,182	)			(5,497	)

Income (loss) from continuing operations before income tax expense		$	67,731			$	29,063			$	2,252			$	(44,963	)		$	54,083