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Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2016

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended June 30, 2016 and 2015 was as follows (in thousands):

		Three Months Ended June 30, 2016
		Financial Services				Employee Services				National Practices				Corporate and Other				Total
Revenue		$	122,856			$	66,484			$	7,675			$	—			$	197,015
Operating expenses			106,987				56,344				7,005				3,660				173,996
Gross margin			15,869				10,140				670				(3,660	)			23,019
Corporate general & admin			—				—				—				8,346				8,346
Operating income (loss)			15,869				10,140				670				(12,006	)			14,673
Other income (expense):
Interest expense			—				(10	)			—				(1,723	)			(1,733	)
Gain on sale of operations, net			—				—				—				50				50
Other (expense) income, net			(27	)			84				1				645				703
Total other (expense) income			(27	)			74				1				(1,028	)			(980	)
Income (loss) from continuing operations before    income tax expense		$	15,842			$	10,214			$	671			$	(13,034	)		$	13,693

		Three Months Ended June 30, 2015
		Financial Services				Employee Services				National Practices				Corporate and Other				Total
Revenue		$	116,671			$	61,024			$	7,347			$	—			$	185,042
Operating expenses			102,345				51,242				6,649				2,881				163,117
Gross margin			14,326				9,782				698				(2,881	)			21,925
Corporate general & admin			—				—				—				6,615				6,615
Operating income (loss)			14,326				9,782				698				(9,496	)			15,310
Other income (expense):
Interest expense			—				(11	)			—				(2,837	)			(2,848	)
Gain on sale of operations, net			—				—				—				45				45
Other income (expense), net			8				82				1				(1,217	)			(1,126	)
Total other income (expense)			8				71				1				(4,009	)			(3,929	)
Income (loss) from continuing operations before    income tax expense		$	14,334			$	9,853			$	699			$	(13,505	)		$	11,381

Segment information for the nine months ended June 30, 2016 and 2015 was as follows (in thousands):

		Six Months Ended June 30, 2016
		Financial Services				Employee Services				National Practices				Corporate and Other				Total
Revenue		$	275,063			$	130,811			$	15,379			$	—			$	421,253
Operating expenses			220,484				110,024				13,882				7,723				352,113
Gross margin			54,579				20,787				1,497				(7,723	)			69,140
Corporate general & admin			—				—				—				18,591				18,591
Operating income (loss)			54,579				20,787				1,497				(26,314	)			50,549
Other income (expense):
Interest expense			—				(20	)			—				(3,239	)			(3,259	)
Gain on sale of operations, net			—				—				—				151				151
Other income, net			227				158				1				2,464				2,850
Total other income (expense)			227				138				1				(624	)			(258	)
Income (loss) from continuing operations before    income tax expense		$	54,806			$	20,925			$	1,498			$	(26,938	)		$	50,291

		Six Months Ended June 30, 2015
		Financial Services				Employee Services				National Practices				Corporate and Other				Total
Revenue		$	260,503			$	123,675			$	14,730			$	—			$	398,908
Operating expenses			210,963				102,770				13,250				6,998				333,981
Gross margin			49,540				20,905				1,480				(6,998	)			64,927
Corporate general & admin			—				—				—				16,480				16,480
Operating income (loss)			49,540				20,905				1,480				(23,478	)			48,447
Other income (expense):
Interest expense			—				(20	)			—				(5,805	)			(5,825	)
Gain on sale of operations, net			—				—				—				101				101
Other income, net			107				199				1				1,426				1,733
Total other income (expense)			107				179				1				(4,278	)			(3,991	)
Income (loss) from continuing operations before    income tax expense		$	49,647			$	21,084			$	1,481			$	(27,756	)		$	44,456

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599

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