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Segment Reporting (Notes)
 6 Months Ended
Jun. 30, 2021
Segment Reporting [Abstract]  
Segment Reporting Disclosure
Prior to the decision to divest the Oxford business, the Company had three reportable segments: Apex, Oxford and ECS. As a result of the planned divestiture, the Oxford Segment is no longer a reportable segment, the Apex Segment has been renamed the Commercial Segment and the ECS Segment has been renamed the Federal Government Segment. The Company's CyberCoders division, which was previously part of the Oxford Segment, is now included in the Commercial Segment. All segment information included herein reflect these changes.

ASGN provides information technology and professional services in the technology, digital and creative fields across the commercial and government sectors. ASGN operates through its Commercial and Federal Government segments. Virtually all of the Company's revenues are generated in the United States.
The Commercial Segment provides assignment and consulting information technology, digital and creative services to Fortune 1000 and mid-market clients across the United States and Canada. The Federal Government Segment delivers advanced solutions in cloud, cybersecurity, artificial intelligence, machine learning, application and IT modernization, science and engineering to defense, intelligence and federal civilian agencies. Management evaluates the performance of each segment primarily based on revenues, gross profit and operating income, which is derived directly from internal financial reporting of the segments used for corporate management purposes, which is presented below by segment (in millions):

Three Months EndedSix Months Ended
June 30,June 30,
2021202020212020
Commercial
Revenues$712.5 $592.2 $1,361.7 $1,244.9 
Gross profit228.3 183.7 426.9 389.2 
Operating income89.6 65.3 160.1 134.9 
Depreciation3.4 3.6 7.0 7.2 
Amortization5.6 5.4 11.3 10.8 
Federal Government
Revenues$262.4 $239.7 $520.2 $452.4 
Gross profit48.0 43.8 93.1 80.9 
Operating income18.7 16.3 33.4 27.5 
Depreciation2.2 1.9 4.6 4.1 
Amortization6.4 7.0 12.7 13.6 
Consolidated
Revenues$974.9 $831.9 $1,881.9 $1,697.3 
Gross profit276.3 227.5 520.0 470.1 
Operating income(1)
87.9 69.1 155.3 133.8 
Depreciation(2)
7.1 6.5 14.6 13.2 
Amortization12.0 12.4 24.0 24.4 
___________________

(1)Consolidated operating income includes corporate operating expenses, which are not allocated to the segments. These expenses include, among other
things, stock-based compensation expense, compensation for corporate employees, acquisition, integration and strategic planning expenses and public
company expenses.
(2)Consolidated depreciation includes depreciation expense for corporate assets.
Virtually all of the revenues from the Commercial Segment are generated from time-and-materials ("T&M") contracts where payments are based on fixed hourly rates for each direct labor hour expended and reimbursements for allowable material costs and out-of-pocket expenses. Revenues from the Federal Government Segment are generated from: (i) firm-fixed-price, (ii) T&M and (iii) cost reimbursable contracts. The following table presents revenues by segment and type (in millions):

Three Months EndedSix Months Ended
June 30,June 30,
2021202020212020
Commercial
Assignment$568.1 $506.9 $1,099.8 $1,070.0 
Consulting144.4 85.3 261.9 174.9 
712.5 592.2 1,361.7 1,244.9 
Federal Government
Firm-fixed-price62.0 63.5 122.6 120.5 
Time and materials100.2 81.4 190.9 153.8 
Cost reimbursable100.2 94.8 206.7 178.1 
262.4 239.7 520.2 452.4 
Consolidated$974.9 $831.9 $1,881.9 $1,697.3 

The following table presents the Federal Government Segment revenues by customer type (in millions):
Three Months EndedSix Months Ended
June 30,June 30,
2021202020212020
Department of Defense and Intelligence Agencies$141.6 $127.1 $284.9 $242.0 
Federal Civilian98.8 96.0 191.4 180.6 
Other22.0 16.6 43.9 29.8 
$262.4 $239.7 $520.2 $452.4