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Segment Disclosures (Tables) | 12 Months Ended
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Dec. 31, 2023
Segment Reporting [Abstract] |
Schedule of Revenue from External Customers | We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2023, 2022 and 2021 was as follows (in thousands):
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
United States | $ | 1,589,478 |  |  | $ | 1,410,255 |  |  | $ | 1,103,183 |
Canada | 1,716 |  |  | 1,724 |  |  | 1,742 |
Total revenue | $ | 1,591,194 |  |  | $ | 1,411,979 |  |  | $ | 1,104,925 |
Summary of Segment Information | Segment information for the years ended December 31, 2023, 2022 and 2021 is presented below (in thousands). We do not manage our assets on a segment basis, therefore segment assets are not presented below.
| For the Year Ended December 31, 2023
| Financial Services |  | Benefits and Insurance Services |  | National Practices |  | Corporate and Other |  | Total
Revenue | $ | 1,160,686 |  |  | $ | 382,605 |  |  | $ | 47,903 |  |  | $ | — |  |  | $ | 1,591,194 |
Operating expenses | 975,076 |  |  | 310,510 |  |  | 43,060 |  |  | 39,344 |  |  | 1,367,990 |
Gross margin | 185,610 |  |  | 72,095 |  |  | 4,843 |  |  | (39,344) |  |  | 223,204 |
Corporate general and administrative expenses | — |  |  | — |  |  | — |  |  | 57,965 |  |  | 57,965 |
Operating income (loss) | 185,610 |  |  | 72,095 |  |  | 4,843 |  |  | (97,309) |  |  | 165,239 |
Other income (expense): |  |  |  |  |  |  |  |  |
Interest expense | — |  |  | (2) |  |  | — |  |  | (20,129) |  |  | (20,131) |
Gain on sale of operations, net | 176 |  |  | — |  |  | — |  |  | — |  |  | 176 |
Other income, net | 2,042 |  |  | 2,060 |  |  | 1 |  |  | 16,916 |  |  | 21,019 |
Total other income (expense) | 2,218 |  |  | 2,058 |  |  | 1 |  |  | (3,213) |  |  | 1,064 |
Income (loss) before income tax expense | $ | 187,828 |  |  | $ | 74,153 |  |  | $ | 4,844 |  |  | $ | (100,522) |  |  | $ | 166,303 |
| For the Year Ended December 31, 2022
| Financial Services |  | Benefits and Insurance Services |  | National Practices |  | Corporate and Other |  | Total
Revenue | $ | 1,010,068 |  |  | $ | 358,007 |  |  | $ | 43,904 |  |  | $ | — |  |  | $ | 1,411,979 |
Operating expenses | 850,038 |  |  | 290,387 |  |  | 39,201 |  |  | 8,986 |  |  | 1,188,612 |
Gross margin | 160,030 |  |  | 67,620 |  |  | 4,703 |  |  | (8,986) |  |  | 223,367 |
Corporate general and administrative expenses | — |  |  | — |  |  | — |  |  | 55,023 |  |  | 55,023 |
Operating income (loss) | 160,030 |  |  | 67,620 |  |  | 4,703 |  |  | (64,009) |  |  | 168,344 |
Other income (expense): |  |  |  |  |  |  |  |  |
Interest expense | — |  |  | (6) |  |  | — |  |  | (8,033) |  |  | (8,039) |
Gain on sale of operations, net | 413 |  |  | — |  |  | — |  |  | — |  |  | 413 |
Other income (expense), net | 269 |  |  | 2,392 |  |  | 10 |  |  | (21,914) |  |  | (19,243) |
Total other income (expense) | 682 |  |  | 2,386 |  |  | 10 |  |  | (29,947) |  |  | (26,869) |
Income (loss) before income tax expense | $ | 160,712 |  |  | $ | 70,006 |  |  | $ | 4,713 |  |  | $ | (93,956) |  |  | $ | 141,475 |
| For the Year Ended December 31, 2021
| Financial Services |  | Benefits and Insurance Services |  | National Practices |  | Corporate and Other |  | Total
Revenue | $ | 734,026 |  |  | $ | 332,323 |  |  | $ | 38,576 |  |  | $ | — |  |  | $ | 1,104,925 |
Operating expenses | 608,238 |  |  | 271,650 |  |  | 34,494 |  |  | 31,253 |  |  | 945,635 |
Gross margin | 125,788 |  |  | 60,673 |  |  | 4,082 |  |  | (31,253) |  |  | 159,290 |
Corporate general and administrative expenses | — |  |  | — |  |  | — |  |  | 56,150 |  |  | 56,150 |
Legal settlement, net | — |  |  | — |  |  | — |  |  | 30,468 |  |  | 30,468 |
Operating income (loss) | 125,788 |  |  | 60,673 |  |  | 4,082 |  |  | (117,871) |  |  | 72,672 |
Other income (expense): |  |  |  |  |  |  |  |  |
Interest expense | — |  |  | — |  |  | — |  |  | (3,868) |  |  | (3,868) |
(Loss) gain on sale of operations, net | (289) |  |  | 6,284 |  |  | — |  |  | — |  |  | 5,995 |
Other income, net | 263 |  |  | 827 |  |  | 3 |  |  | 17,124 |  |  | 18,217 |
Total other (expense) income | (26) |  |  | 7,111 |  |  | 3 |  |  | 13,256 |  |  | 20,344 |
Income (loss) before income tax expense | $ | 125,762 |  |  | $ | 67,784 |  |  | $ | 4,085 |  |  | $ | (104,615) |  |  | $ | 93,016 |

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