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Segment Reporting | 3 Months Ended
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Mar. 31, 2025
Segment Reporting [Abstract] |
Segment Reporting | 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. Segment information is as follows (in millions):
|  | Three Months Ended March 31, 2025
|  | Commercial |  | Federal Government |  | Total
Revenues |  |  |  |  |  |
Consulting |  | $ | 290.1 |  |  | $ | 296.1 |  |  | $ | 586.2 |
Assignment |  | 382.1 |  |  | — |  |  | 382.1 |
|  | 672.2 |  |  | 296.1 |  |  | 968.3 |
Costs of services |  | 454.5 |  |  | 238.4 |  |  | 692.9 |
Gross profit |  | 217.7 |  |  | 57.7 |  |  | 275.4 |
Segment depreciation and other amortization |  | 9.0 |  |  | 1.5 |  |  | 10.5 |
Other segment expenses |  | 146.0 |  |  | 29.7 |  |  | 175.7 |
Segment SG&A expenses |  | 155.0 |  |  | 31.2 |  |  | 186.2 |
Amortization of intangible assets |  | 7.8 |  |  | 6.5 |  |  | 14.3 |
Segment operating income |  | 54.9 |  |  | 20.0 |  |  | 74.9 |
Corporate SG&A expenses |  |  |  |  |  | 28.3 |
Operating income |  |  |  |  |  | 46.6 |
Interest expense, net |  |  |  |  |  | 15.4 |
Income before taxes |  |  |  |  |  | $ | 31.2 |
|  | Three Months Ended March 31, 2024
|  | Commercial |  | Federal Government |  | Total
Revenues |  |  |  |  |  |
Consulting |  | $ | 277.0 |  |  | $ | 317.5 |  |  | $ | 594.5 |
Assignment |  | 454.5 |  |  | — |  |  | 454.5 |
|  | 731.5 |  |  | 317.5 |  |  | 1,049.0 |
Costs of services |  | 497.7 |  |  | 255.1 |  |  | 752.8 |
Gross profit |  | 233.8 |  |  | 62.4 |  |  | 296.2 |
Segment depreciation and other amortization |  | 7.2 |  |  | 1.3 |  |  | 8.5 |
Other segment expenses |  | 150.1 |  |  | 30.7 |  |  | 180.8 |
Segment SG&A expenses |  | 157.3 |  |  | 32.0 |  |  | 189.3 |
Amortization of intangible assets |  | 7.7 |  |  | 7.4 |  |  | 15.1 |
Segment operating income |  | 68.8 |  |  | 23.0 |  |  | 91.8 |
Corporate SG&A expenses |  |  |  |  |  | 20.9 |
Operating income |  |  |  |  |  | 70.9 |
Interest expense, net |  |  |  |  |  | 17.6 |
Income before taxes |  |  |  |  |  | $ | 53.3 |
__________ 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. Substantially all of the revenues from the Commercial Segment are generated from time and materials ("T&M") contracts. Federal Government Segment revenues by contract type are as follows (in millions):
|  | Three Months Ended |  |  |  |
|  | March 31, |  |  |  |
|  | 2025 |  | 2024 |  |  |  |  |  |  |  |
Firm-fixed-price |  | $ | 90.0 |  |  | $ | 89.2 |  |  |  |  |  |  |  |  |
T&M |  | 126.1 |  |  | 131.2 |  |  |  |  |  |  |  |  |
Cost reimbursable |  | 80.0 |  |  | 97.1 |  |  |  |  |  |  |  |  |
|  | $ | 296.1 |  |  | 317.5 |  |  |  |  |  |  |  |  |
Federal Government Segment revenues by customer type are as follows (in millions):
|  | Three Months Ended |  |  |  |
|  | March 31, |  |  |  |
|  | 2025 |  | 2024 |  |  |  |  |  |  |  |
Department of Defense and Intelligence Agencies |  | $ | 128.9 |  |  | $ | 150.1 |  |  |  |  |  |  |  |  |
Federal Civilian |  | 112.5 |  |  | 120.6 |  |  |  |  |  |  |  |  |
Department of Homeland Security |  | 45.6 |  |  | 37.2 |  |  |  |  |  |  |  |  |
Other |  | 9.1 |  |  | 9.6 |  |  |  |  |  |  |  |  |
|  | $ | 296.1 |  |  | $ | 317.5 |  |  |  |  |  |  |  |  |
__________ In prior periods, revenues from the Department of Homeland Security were included within Federal Civilian revenues.

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- Definition The entire disclosure for reporting segments including data and tables. 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