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Organization, Consolidation and Presentation of Financial Statements
12 Months Ended
Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Accounting
1. General

Basis of Presentation — The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and the rules of the Securities and Exchange Commission ("SEC"). The consolidated financial statements include the accounts of ASGN Incorporated and its wholly owned subsidiaries ("ASGN" or the "Company"). The results of operations for acquired companies are included in the consolidated results of the Company from the date of acquisition (see Note 5. Acquisitions). All intercompany accounts and transactions have been eliminated. Certain prior period amounts have been reclassified to conform to current period presentation.

Use of Estimates — The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Those estimates determined to be most critical to the preparation of the financial statements are discussed below in Note 2. Summary of Critical and Significant Accounting Policies — Critical Accounting Policies and Estimates. Actual results could differ from those estimates.
COVID-19 Pandemic — As a result of the COVID-19 pandemic, the Company's Commercial business began experiencing week-to-week declines in revenues beginning in late March 2020, which continued through the first half of the second quarter. Beginning in mid-May, week-to-week revenues began to improve steadily, which has continued into 2021. Over the same period, the Federal Government business experienced double-digit year-over-year revenue growth. As allowed by the Coronavirus Aid, Relief, and Economic Security Act, the Company deferred payment of $85.7 million in federal payroll taxes on wages paid through December 31, 2020, with $42.8 million payable by December 31, 2021 and the remaining payable by December 31, 2022.