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v3.23.3

Segment Disclosures - Summary of Segment Information (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022
Segment Reporting Information [Line Items] |  |  |  |
Revenue | $ 410,539 | $ 363,262 | $ 1,263,647 | $ 1,116,936
Operating expenses (income) | 342,148 | 306,017 | 1,027,146 | 886,052
Gross margin | 68,391 | 57,245 | 236,501 | 230,884
Corporate general and administrative expenses | 13,136 | 15,893 | 44,527 | 43,128
Operating income | 55,255 | 41,352 | 191,974 | 187,756
Other income (expense): |  |  |  |
Interest expense | (5,848) | (2,305) | (15,023) | (5,209)
Gain on sale of operations, net | 77 | 176 | 176 | 311
Other income (expense), net | (2,288) | (2,622) | 8,245 | (24,932)
Total other expense, net | (8,059) | (4,751) | (6,602) | (29,830)
Income before income tax expense | 47,196 | 36,601 | 185,372 | 157,926
Financial Services |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 298,372 | 259,998 | 932,388 | 808,052
Benefits and Insurance Services |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 100,287 | 92,067 | 296,179 | 276,261
National Practices |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 11,880 | 11,197 | 35,080 | 32,623
Operating segments | Financial Services |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 298,372 | 259,998 | 932,388 | 808,052
Operating expenses (income) | 249,680 | 220,337 | 737,568 | 639,780
Gross margin | 48,692 | 39,661 | 194,820 | 168,272
Corporate general and administrative expenses | 0 | 0 | 0 | 0
Operating income | 48,692 | 39,661 | 194,820 | 168,272
Other income (expense): |  |  |  |
Interest expense | 0 | 0 | 0 | 0
Gain on sale of operations, net | 77 | 176 | 176 | 311
Other income (expense), net | 1,497 | 103 | 1,987 | 274
Total other expense, net | 1,574 | 279 | 2,163 | 585
Income before income tax expense | 50,266 | 39,940 | 196,983 | 168,857
Operating segments | Benefits and Insurance Services |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 100,287 | 92,067 | 296,179 | 276,261
Operating expenses (income) | 79,636 | 73,321 | 234,933 | 220,998
Gross margin | 20,651 | 18,746 | 61,246 | 55,263
Corporate general and administrative expenses | 0 | 0 | 0 | 0
Operating income | 20,651 | 18,746 | 61,246 | 55,263
Other income (expense): |  |  |  |
Interest expense | 0 | (4) | (1) | (5)
Gain on sale of operations, net | 0 | 0 | 0 | 0
Other income (expense), net | 267 | 2,402 | 597 | 2,366
Total other expense, net | 267 | 2,398 | 596 | 2,361
Income before income tax expense | 20,918 | 21,144 | 61,842 | 57,624
Operating segments | National Practices |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 11,880 | 11,197 | 35,080 | 32,623
Operating expenses (income) | 10,667 | 9,743 | 31,795 | 29,218
Gross margin | 1,213 | 1,454 | 3,285 | 3,405
Corporate general and administrative expenses | 0 | 0 | 0 | 0
Operating income | 1,213 | 1,454 | 3,285 | 3,405
Other income (expense): |  |  |  |
Interest expense | 0 | 0 | 0 | 0
Gain on sale of operations, net | 0 | 0 | 0 | 0
Other income (expense), net | 0 | 8 | 1 | 9
Total other expense, net | 0 | 8 | 1 | 9
Income before income tax expense | 1,213 | 1,462 | 3,286 | 3,414
Corporate and Other |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 0 | 0 | 0 | 0
Operating expenses (income) | 2,165 | 2,616 | 22,850 | (3,944)
Gross margin | (2,165) | (2,616) | (22,850) | 3,944
Corporate general and administrative expenses | 13,136 | 15,893 | 44,527 | 43,128
Operating income | (15,301) | (18,509) | (67,377) | (39,184)
Other income (expense): |  |  |  |
Interest expense | (5,848) | (2,301) | (15,022) | (5,204)
Gain on sale of operations, net | 0 | 0 | 0 | 0
Other income (expense), net | (4,052) | (5,135) | 5,660 | (27,581)
Total other expense, net | (9,900) | (7,436) | (9,362) | (32,785)
Income before income tax expense | $ (25,201) | $ (25,945) | $ (76,739) | $ (71,969)

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