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Segment Reporting (Notes)
9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Segment Reporting Disclosure
ASGN provides IT services and solutions and creative digital marketing services 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 IT services and solutions, and creative digital marketing 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 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,
2022202120222021
Commercial
Revenues$900.0 $774.9 $2,583.5 $2,136.7 
Gross profit297.8 251.1 852.1 678.1 
Operating income108.7 98.5 319.6 258.8 
Depreciation5.0 3.5 12.0 10.4 
Amortization9.9 7.3 21.1 18.6 
Federal Government
Revenues$297.9 $298.9 $847.2 $819.0 
Gross profit61.1 57.6 177.4 150.6 
Operating income23.0 23.3 66.4 56.8 
Depreciation1.3 2.3 4.2 6.8 
Amortization8.0 8.6 24.2 21.3 
Consolidated
Revenues$1,197.9 $1,073.8 $3,430.7 $2,955.7 
Gross profit358.9 308.7 1,029.5 828.7 
Operating income108.4 100.1 319.1 255.4 
Depreciation7.2 7.1 19.5 21.7 
Amortization17.9 15.9 45.3 39.9 
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Consolidated operating income includes corporate operating expenses, which are not allocated to the segments. These include stock-based compensation expense, depreciation expense, compensation for corporate employees, acquisition, integration and strategic planning expenses and public company expenses.
    
Substantially 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. Revenues by segment and by type are as follows (in millions):

Three Months EndedNine Months Ended
September 30,September 30,
2022202120222021
Commercial
Assignment$631.4 $587.3 $1,888.0 $1,687.2 
Consulting268.6 187.6 695.5 449.5 
900.0 774.9 2,583.5 2,136.7 
Federal Government
Firm-fixed-price91.7 94.5 242.9 217.0 
Time and materials113.7 106.0 338.5 296.9 
Cost reimbursable92.5 98.4 265.8 305.1 
297.9 298.9 847.2 819.0 
Consolidated$1,197.9 $1,073.8 $3,430.7 $2,955.7 

Federal Government Segment revenues by customer type are as follows (in millions):
Three Months EndedNine Months Ended
September 30,September 30,
2022202120222021
Department of Defense and Intelligence Agencies$165.5 $166.0 $458.4 $450.8 
Federal Civilian124.8 112.1 361.9 303.5 
Other7.6 20.8 26.9 64.7 
$297.9 $298.9 $847.2 $819.0