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Segment Reporting
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Segment Reporting
ASGN provides information technology ("IT") services and professional solutions across the commercial and government sectors. ASGN operates through two segments, Commercial and Federal Government. The Commercial Segment, which is the largest segment, provides consulting, creative digital marketing, and permanent placement services primarily to Fortune 1000 and large mid-market companies. The Federal Government Segment provides advanced IT solutions to the Department of Defense, the intelligence community, and key federal civilian agencies, namely the Department of Homeland Security. Virtually all of the Company's revenues are generated in the United States.

The Company's chief executive officer ("CEO") is the chief operating decision maker and he reviews segment revenues, gross profit and operating income for each segment. He also considers forecast-to-actual variances on a monthly basis for these profit measures when making decisions about allocating resources to the segments and uses these segment profit measures in the annual budget process. The CEO does not evaluate, manage or measure performance of segments using asset information. Accordingly, assets by reportable segment are not disclosed. Segment information is as follows (in millions):
Year Ended December 31, 2024
CommercialFederal GovernmentTotal
Revenues
Consulting$1,128.2 $1,231.0 $2,359.2 
Assignment1,740.5 — 1,740.5 
2,868.7 $1,231.0 4,099.7 
Costs of services1,935.8 980.2 2,916.0 
Gross profit932.9 250.8 1,183.7 
Segment depreciation and other amortization29.6 5.0 34.6 
Other segment expenses588.3 121.0 709.3 
Segment SG&A expenses617.9 126.0 743.9 
Amortization of intangible assets28.5 29.6 58.1 
Segment operating income286.5 95.2 381.7 
Corporate SG&A expenses77.3 
Operating income304.4 
Interest expense, net64.3 
Income before taxes$240.1 

Year Ended December 31, 2023
CommercialFederal GovernmentTotal
Revenues
Consulting$1,095.5 $1,276.2 $2,371.7 
Assignment2,078.9 — 2,078.9 
3,174.4 1,276.2 4,450.6 
Costs of services2,156.8 1,013.8 3,170.6 
Gross profit1,017.6 262.4 1,280.0 
Segment depreciation and other amortization20.3 4.3 24.6 
Other segment expenses618.4 122.0 740.4 
Segment SG&A expenses638.7 126.3 765.0 
Amortization of intangible assets34.8 36.9 71.7 
Segment operating income344.1 99.2 443.3 
Corporate SG&A expenses79.2 
Operating income364.1 
Interest expense, net66.4 
Income before taxes$297.7 
Year Ended December 31, 2022
CommercialFederal GovernmentTotal
Revenues
Consulting$959.6 $1,145.4 $2,105.0 
Assignment2,476.1 — 2,476.1 
3,435.7 1,145.4 4,581.1 
Costs of services2,309.5 902.0 3,211.5 
Gross profit1,126.2 243.4 1,369.6 
Segment depreciation and other amortization16.4 4.5 20.9 
Other segment expenses667.4 116.0 783.4 
Segment SG&A expenses683.8 120.5 804.3 
Amortization of intangible assets31.3 33.8 65.1 
Segment operating income411.1 89.1 500.2 
Corporate SG&A expenses90.7 
Operating income409.5 
Interest expense, net45.9 
Income before taxes$363.6 
______
Costs of services include an immaterial amount of depreciation expense.
Other segment expenses include compensation-related expenses, rent, marketing, and other general and administrative expenses.
Corporate SG&A expenses include compensation-related expenses, stock-based compensation, depreciation, acquisition, integration and strategic planning expenses, and public company expenses.

Virtually all of the revenues from the Commercial Segment are generated from T&M contracts. Federal Government Segment revenues by contract type are as follows (in millions):
Year Ended December 31,
202420232022
FFP$367.7 $386.7 $331.6 
T&M522.0 504.9 456.3 
Cost reimbursable341.3 384.6 357.5 
1,231.0 1,276.2 1,145.4 

Federal Government Segment revenues by customer type are as follows (in millions):
Year Ended December 31,
202420232022
Department of Defense and Intelligence Agencies$560.1 $614.6 $606.3 
Federal Civilian627.4 621.6 503.4 
Other43.5 40.0 35.7 
$1,231.0 $1,276.2 $1,145.4 

Approximately 24 percent of Federal Civilian revenues are from the Department of Homeland Security.