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Segment Reporting (Notes)
 9 Months Ended
Sep. 30, 2021
Segment Reporting [Abstract]  
Segment Reporting Disclosure
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.

Prior to the divestiture of the Oxford business, the Company had three reportable segments: Apex, Oxford and ECS. As a result of the divestiture, the Oxford Segment is no longer a reportable segment, the Apex Segment was renamed the Commercial Segment and the ECS Segment was 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 reflects these changes.
The Commercial Segment provides assignment and consulting information technology, digital and creative services to Fortune 1000 and mid-market clients across the United States, Canada and Europe. 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 EndedNine Months Ended
September 30,September 30,
2021202020212020
Commercial
Revenues$774.9 $615.8 $2,136.7 $1,860.7 
Gross profit251.1 190.4 678.1 579.6 
Operating income98.5 72.7 258.8 207.6 
Depreciation3.5 3.7 10.4 10.9 
Amortization7.3 5.7 18.6 16.5 
Federal Government
Revenues$298.9 $288.6 $819.0 $741.0 
Gross profit57.6 45.9 150.6 126.8 
Operating income23.3 16.7 56.8 44.3 
Depreciation2.3 2.5 6.8 6.5 
Amortization8.6 7.0 21.3 20.6 
Consolidated
Revenues$1,073.8 $904.4 $2,955.7 $2,601.7 
Gross profit308.7 236.3 828.7 706.4 
Operating income100.1 73.5 255.4 207.3 
Depreciation7.1 7.5 21.7 20.7 
Amortization15.9 12.7 39.9 37.1 
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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. 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. Virtually all of the Company's revenues are recognized over time. The following table presents revenues by segment and type (in millions).

Three Months EndedNine Months Ended
September 30,September 30,
2021202020212020
Commercial
Assignment$587.3 $519.2 $1,687.2 $1,589.2 
Consulting187.6 96.6 449.5 271.5 
774.9 615.8 2,136.7 1,860.7 
Federal Government
Firm-fixed-price94.5 82.0 217.0 201.2 
Time and materials106.0 80.8 296.9 234.6 
Cost reimbursable98.4 125.8 305.1 305.2 
298.9 288.6 819.0 741.0 
Consolidated$1,073.8 $904.4 $2,955.7 $2,601.7 

The following table presents the Federal Government Segment revenues by customer type (in millions).
Three Months EndedNine Months Ended
September 30,September 30,
2021202020212020
Department of Defense and Intelligence Agencies$166.0 $172.0 $450.8 $414.4 
Federal Civilian112.1 96.2 303.5 276.1 
Other20.8 20.4 64.7 50.5 
$298.9 $288.6 $819.0 $741.0