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Segment Disclosures (Tables) | 9 Months Ended
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Sep. 30, 2018
Segment Reporting [Abstract] |
Summary of Segment Information | Segment information for the three and nine months ended September 30, 2018 and 2017 is presented below. We do not manage our assets on a segment basis, therefore segment assets are not presented below.
|  | Three Months Ended September 30, 2018 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 146,145 |  |  | $ | 70,069 |  |  | $ | 8,035 |  |  | $ | — |  |  | $ | 224,249 |
Operating expenses |  |  | 124,546 |  |  |  | 59,399 |  |  |  | 7,514 |  |  |  | 7,148 |  |  |  | 198,607 |
Gross margin |  |  | 21,599 |  |  |  | 10,670 |  |  |  | 521 |  |  |  | (7,148 | ) |  |  | 25,642 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,279 |  |  |  | 10,279 |
Operating income (loss) |  |  | 21,599 |  |  |  | 10,670 |  |  |  | 521 |  |  |  | (17,427 | ) |  |  | 15,363 |
Other (expense) income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (7 | ) |  |  | — |  |  |  | (1,607 | ) |  |  | (1,614 | )
Other (expense) income, net |  |  | (142 | ) |  |  | 129 |  |  |  | — |  |  |  | 3,156 |  |  |  | 3,143 |
Total other (expense) income |  |  | (142 | ) |  |  | 122 |  |  |  | — |  |  |  | 1,549 |  |  |  | 1,529 |
Income (loss) from continuing operations before income tax expense |  | $ | 21,457 |  |  | $ | 10,792 |  |  | $ | 521 |  |  | $ | (15,878 | ) |  | $ | 16,892 |
|  | Three Months Ended September 30, 2017 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 130,305 |  |  | $ | 69,663 |  |  | $ | 7,755 |  |  | $ | — |  |  | $ | 207,723 |
Operating expenses |  |  | 112,996 |  |  |  | 59,155 |  |  |  | 7,109 |  |  |  | 5,463 |  |  |  | 184,723 |
Gross margin |  |  | 17,309 |  |  |  | 10,508 |  |  |  | 646 |  |  |  | (5,463 | ) |  |  | 23,000 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,979 |  |  |  | 7,979 |
Operating income (loss) |  |  | 17,309 |  |  |  | 10,508 |  |  |  | 646 |  |  |  | (13,442 | ) |  |  | 15,021 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (10 | ) |  |  | — |  |  |  | (1,767 | ) |  |  | (1,777 | )
Other income, net |  |  | 79 |  |  |  | 82 |  |  |  | — |  |  |  | 2,631 |  |  |  | 2,792 |
Total other income |  |  | 79 |  |  |  | 72 |  |  |  | — |  |  |  | 864 |  |  |  | 1,015 |
Income (loss) from continuing operations before income tax expense |  | $ | 17,388 |  |  | $ | 10,580 |  |  | $ | 646 |  |  | $ | (12,578 | ) |  | $ | 16,036 |
Segment information for the nine months ended September 30, 2018 and 2017 was as follows (in thousands):
|  | Nine Months Ended September 30, 2018 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 478,485 |  |  | $ | 220,152 |  |  | $ | 24,343 |  |  | $ | — |  |  | $ | 722,980 |
Operating expenses |  |  | 386,649 |  |  |  | 181,697 |  |  |  | 22,356 |  |  |  | 17,757 |  |  |  | 608,459 |
Gross margin |  |  | 91,836 |  |  |  | 38,455 |  |  |  | 1,987 |  |  |  | (17,757 | ) |  |  | 114,521 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 30,300 |  |  |  | 30,300 |
Operating income (loss) |  |  | 91,836 |  |  |  | 38,455 |  |  |  | 1,987 |  |  |  | (48,057 | ) |  |  | 84,221 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (96 | ) |  |  | — |  |  |  | (5,115 | ) |  |  | (5,211 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 663 |  |  |  | 663 |
Other income, net |  |  | 106 |  |  |  | 351 |  |  |  | — |  |  |  | 2,087 |  |  |  | 2,544 |
Total other income (expense) |  |  | 106 |  |  |  | 255 |  |  |  | — |  |  |  | (2,365 | ) |  |  | (2,004 | )
Income (loss) from continuing operations before income tax expense |  | $ | 91,942 |  |  | $ | 38,710 |  |  | $ | 1,987 |  |  | $ | (50,422 | ) |  | $ | 82,217 |
|  | Nine Months Ended September 30, 2017 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 421,529 |  |  | $ | 215,386 |  |  | $ | 23,283 |  |  | $ | — |  |  | $ | 660,198 |
Operating expenses |  |  | 348,236 |  |  |  | 179,174 |  |  |  | 21,351 |  |  |  | 16,848 |  |  |  | 565,609 |
Gross margin |  |  | 73,293 |  |  |  | 36,212 |  |  |  | 1,932 |  |  |  | (16,848 | ) |  |  | 94,589 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 25,979 |  |  |  | 25,979 |
Operating income (loss) |  |  | 73,293 |  |  |  | 36,212 |  |  |  | 1,932 |  |  |  | (42,827 | ) |  |  | 68,610 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (30 | ) |  |  | — |  |  |  | (4,956 | ) |  |  | (4,986 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 45 |  |  |  | 45 |
Other income (expense), net |  |  | 122 |  |  |  | 298 |  |  |  | (9 | ) |  |  | 8,882 |  |  |  | 9,293 |
Total other income (expense) |  |  | 122 |  |  |  | 268 |  |  |  | (9 | ) |  |  | 3,971 |  |  |  | 4,352 |
Income (loss) from continuing operations before income tax expense |  | $ | 73,415 |  |  | $ | 36,480 |  |  | $ | 1,923 |  |  | $ | (38,856 | ) |  | $ | 72,962 |

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