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Segment Reporting
 9 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
ASGN provides information technology ("IT") services and 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 in data and AI, cybersecurity, and enterprise transformation to the following four customer types: (i) Defense and Intelligence, (ii) National Security, (iii) Federal Civilian, and (iv) other clients. 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 financial measures when making decisions about allocating resources to the segments and uses these segment financial measures in the annual budget process. Segment information is as follows (in millions):
Three Months Ended September 30, 2025Nine Months Ended September 30, 2025
CommercialFederal GovernmentTotalCommercialFederal GovernmentTotal
Revenues
Consulting$334.9 $300.1 $635.0 $950.7 $908.7 $1,859.4 
Assignment376.4 — 376.4 1,140.9 — 1,140.9 
711.3 300.1 1,011.4 2,091.6 908.7 3,000.3 
Costs of services475.4 239.1 714.5 1,404.6 730.1 2,134.7 
Gross profit235.9 61.0 296.9 687.0 178.6 865.6 
Segment depreciation and other amortization10.2 1.4 11.6 28.2 4.4 32.6 
Other segment expenses147.3 27.9 175.2 442.6 86.2 528.8 
Segment SG&A expenses157.5 29.3 186.8 470.8 90.6 561.4 
Amortization of intangible assets10.5 6.3 16.8 28.8 19.2 48.0 
Segment operating income67.9 25.4 93.3 187.4 68.8 256.2 
Corporate SG&A expenses25.4 82.1 
Operating income67.9 174.1 
Interest expense, net17.4 51.0 
Income before taxes50.5 123.1 
Provision for income taxes12.4 34.8 
Net income$38.1 $88.3 
Three Months Ended September 30, 2024Nine Months Ended September 30, 2024
CommercialFederal GovernmentTotalCommercialFederal GovernmentTotal
Revenues
Consulting$285.0 $312.2 $597.2 $843.5 $938.7 $1,782.2 
Assignment433.8 — 433.8 1,332.5 — 1,332.5 
718.8 312.2 1,031.0 2,176.0 938.7 3,114.7 
Costs of services483.0 247.6 730.6 1,469.1 747.9 2,217.0 
Gross profit235.8 64.6 300.4 706.9 190.8 897.7 
Segment depreciation and other amortization7.4 1.2 8.6 21.9 3.7 25.6 
Other segment expenses148.5 31.4 179.9 446.2 92.6 538.8 
Segment SG&A expenses155.9 32.6 188.5 468.1 96.3 564.4 
Amortization of intangible assets6.6 7.4 14.0 22.0 22.2 44.2 
Segment operating income73.3 24.6 97.9 216.8 72.3 289.1 
Corporate SG&A expenses19.0 58.9 
Operating income78.9 230.2 
Interest expense, net16.0 49.4 
Income before taxes62.9 180.8 
Provision for income taxes15.4 48.0 
Net income$47.5 $132.8 
    
__________
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 EndedNine Months Ended
September 30,September 30,
2025202420252024
Firm-fixed-price$84.2 $92.6 $260.2 $273.8 
T&M117.0 128.0 371.2 395.4 
Cost reimbursable98.9 91.6 277.3 269.5 
$300.1 $312.2 $908.7 $938.7 

Federal Government Segment revenues by customer type are as follows (in millions):
Three Months EndedNine Months Ended
September 30,September 30,
2025202420252024
Department of Defense and Intelligence Agencies$130.7 $141.5 $395.8 $433.2 
National Security80.7 72.1 242.1 209.7 
Federal Civilian57.1 67.2 176.9 202.8 
Other31.6 31.4 93.9 93.0 
$300.1 $312.2 $908.7 $938.7 
__________
Federal Government Segment revenues by customer type for the three and nine months ended September 30, 2024 have been recast to conform to the current period presentation.