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SEGMENT DISCLOSURES (Tables) | 3 Months Ended
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Mar. 31, 2025
Segment Reporting [Abstract] |
Summary of Segment Information | Segment information for the three months ended March 31, 2025 and 2024 was as follows (in thousands):
| Three months ended March 31, 2025
| Financial Services |  | Benefits and Insurance Services |  | National Practices |  | Total
Revenue from external customers | $ | 713,661 |  |  | $ | 112,976 |  |  | $ | 11,377 |  |  | $ | 838,014 |
Significant expenses: |  |  |  |  |  |  |
Personnel costs | 411,302 |  | 66,665 |  | 10,155 |  | 488,122
Facility costs | 23,710 |  | 3,208 |  | 2 |  | 26,920
Other costs, gains, and losses, net (1) | 75,296 |  | 15,158 |  | 108 |  | 90,562
Total segment expense | 510,308 |  | 85,031 |  | 10,265 |  | 605,604
Segment income before income tax expenses | 203,353 |  | 27,945 |  | 1,112 |  | 232,410
Corporate & other: |  |  |  |  |  |  |
Unallocated corporate operating expenses |  |  |  |  |  |  | 3,797 |
General & administrative expenses |  |  |  |  |  |  | 28,070 |
Interest expense |  |  |  |  |  |  | 25,156 |
Other expense, net |  |  |  |  |  |  | 2,477 |
Consolidated income before income tax expenses |  |  |  |  |  |  | $ | 172,910 |
| Three Months Ended March 31, 2024
| Financial Services |  | Benefits and Insurance Services |  | National Practices |  | Total
Revenue from external customers | $ | 372,630 |  |  | $ | 108,408 |  |  | $ | 13,259 |  |  | $ | 494,297 |
Significant expenses: |  |  |  |  |  |  |
Personnel costs | 216,615 |  |  | 65,723 |  |  | 11,422 |  |  | 293,760 |
Facility costs | 12,335 |  |  | 3,182 |  |  | 63 |  |  | 15,580 |
Other costs, gains, and losses, net (1) | 36,525 |  |  | 14,688 |  |  | 448 |  |  | 51,661 |
Total segment expense | 265,475 |  |  | 83,593 |  |  | 11,933 |  |  | 361,001 |
Segment income before income tax expenses | 107,155 |  |  | 24,815 |  |  | 1,326 |  |  | 133,296 |
Corporate & other: |  |  |  |  |  |  |
Unallocated corporate operating expenses |  |  |  |  |  |  | 15,354 |
General & administrative expenses |  |  |  |  |  |  | 18,711 |
Interest expense |  |  |  |  |  |  | 4,511 |
Other income, net |  |  |  |  |  |  | (9,294) |
Consolidated income before income tax expenses |  |  |  |  |  |  | $ | 104,014 |
(1)Other costs, gains, and losses, net primarily consist of travel and entertainment costs, computer and technology related costs, depreciation and amortization expenses, and other discretionary costs.

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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://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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