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Segment Disclosures (Tables)

9 Months Ended

Sep. 30, 2019

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three and nine months ended September 30, 2019 and 2018 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, 2019
		Financial Services				Benefits and Insurance Services				National Practices				Corporate and Other				Total
Revenue		$	153,794			$	76,960			$	9,036			$	—			$	239,790
Operating expenses			128,231				63,390				8,104				9,421				209,146
Gross margin			25,563				13,570				932				(9,421	)			30,644
Corporate general & admin			—				—				—				11,670				11,670
Operating income (loss)			25,563				13,570				932				(21,091	)			18,974
Other income (expense):
Interest expense			—				(14	)			—				(1,507	)			(1,521	)
Gain (loss) on sale of operations, net			16				—				—				(161	)			(145	)
Other income, net			14				9				—				6,744				6,767
Total other income (expense)			30				(5	)			—				5,076				5,101
Income (loss) from continuing operations before    income tax expense		$	25,593			$	13,565			$	932			$	(16,015	)		$	24,075

		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

Segment information for the nine months ended September 30, 2019 and 2018 was as follows (in thousands):

		Nine Months Ended September 30, 2019
		Financial Services				Benefits and Insurance Services				National Practices				Corporate and Other				Total
Revenue		$	493,311			$	225,342			$	26,633			$	—			$	745,286
Operating expenses			390,847				185,836				24,308				21,799				622,790
Gross margin			102,464				39,506				2,325				(21,799	)			122,496
Corporate general & admin			—				—				—				33,916				33,916
Operating income (loss)			102,464				39,506				2,325				(55,715	)			88,580
Other income:
Interest expense			—				(38	)			—				(4,471	)			(4,509	)
Gain (loss) on sale of operations, net			563				—				—				(161	)			402
Other (expense) income, net			(188	)			204				1				12,699				12,716
Total other income			375				166				1				8,067				8,609
Income (loss) from continuing operations before    income tax expense		$	102,839			$	39,672			$	2,326			$	(47,648	)		$	97,189

		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 (expense), 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

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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.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

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