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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $) In Thousands, except Per Share data, unless otherwise specified | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2014 | Jun. 30, 2013 | Jun. 30, 2014 | Jun. 30, 2013
Income Statement [Abstract] |  |  |  |
Revenues (gross billings of $3.281 billion, $3.167 billion, $6.869 billion and $6.499 billion less worksite employee payroll cost of $2.716 billion, $2.620 billion, $5.667 billion and $5.340 billion, respectively) | $ 564,621 | $ 547,274 | $ 1,201,620 | $ 1,159,110
Direct costs: |  |  |  |
Payroll taxes, benefits and workers’ compensation costs | 469,168 | 449,528 | 999,991 | 953,246
Gross profit | 95,453 | 97,746 | 201,629 | 205,864
Operating expenses: |  |  |  |
Salaries, wages and payroll taxes | 47,829 | 45,689 | 98,861 | 93,900
Stock-based compensation | 3,245 | 3,292 | 5,645 | 5,602
Commissions | 3,717 | 3,533 | 6,963 | 6,740
Advertising | 8,356 | 9,720 | 13,297 | 14,970
General and administrative expenses | 21,116 | 20,039 | 43,848 | 42,025
Impairment charge | 2,485 | 0 | 2,485 | 0
Depreciation and amortization | 5,291 | 5,245 | 10,525 | 10,390
Total operating expenses | 92,039 | 87,518 | 181,624 | 173,627
Operating income | 3,414 | 10,228 | 20,005 | 32,237
Other income (expense): |  |  |  |
Interest, net | 24 | 60 | 71 | 129
Other, net | 12 | (2,676) | (14) | (2,667)
Income before income tax expense | 3,450 | 7,612 | 20,062 | 29,699
Income tax expense | 1,559 | 4,124 | 8,607 | 13,038
Net income | 1,891 | 3,488 | 11,455 | 16,661
Less distributed and undistributed earnings allocated to participating securities | (139) | (124) | (333) | (481)
Net income allocated to common shares | $ 1,752 | $ 3,364 | $ 11,122 | $ 16,180
Basic net income per share of common stock (in dollars per share) | $ 0.07 | $ 0.14 | $ 0.45 | $ 0.65
Diluted net income per share of common stock (in dollars per share) | $ 0.07 | $ 0.14 | $ 0.45 | $ 0.65

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