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BUSINESS SEGMENTS
3 Months Ended
Mar. 28, 2021
Segment Reporting [Abstract]  
Business Segments BUSINESS SEGMENTS
 
The Company operates within three industry segments: Real Estate, Professional, and Light Industrial. The Real Estate segment provides office and maintenance field talent to various apartment communities and commercial buildings currently out of 58 locations in 33 states and D.C., via property management companies responsible for the apartment communities' and commercial buildings' day-to-day operations. The Real Estate segment operates through two divisions, BG Multifamily and BG Talent. The Professional segment provides skilled field talent on a nationwide basis for IT and finance, accounting, legal and human resource client partner projects. The Professional segment operates through three divisions, IT Consulting, IT Infrastructure & Development, and Finance and Accounting under various trade names including Extrinsic, American Partners, Donovan & Watkins, Vision Technology Services, Zycron, Smart Resources, L.J. Kushner & Associates, EdgeRock Technology Partners, and Momentum Solutionz. The Light Industrial segment provides field talent primarily to manufacturing, distribution, logistics, and call center client partners needing a flexible workforce currently out of 11 locations and 11 on-sites in 7 states. The Light Industrial segment operates through one division under the InStaff trade name.

Segment operating income includes all revenue and cost of services, direct selling expenses, depreciation and amortization expense and excludes all general and administrative (home office) expenses. Assets of home office include cash, unallocated prepaid expenses, property and equipment, deferred tax assets, and other assets.

The following table provides a reconciliation of revenue and operating income by reportable segment to consolidated results for the periods indicated:
 Thirteen Weeks Ended
 March 28,
2021
March 29,
2020
Revenue:  
Real Estate$18,612,744 $20,027,833 
Professional31,137,448 36,343,906 
Light Industrial17,961,498 17,695,690 
Total$67,711,690 $74,067,429 
Depreciation:  
Real Estate$54,990 $55,340 
Professional98,809 99,432 
Light Industrial23,432 27,105 
Home office24,036 45,394 
Total$201,267 $227,271 
Thirteen Weeks Ended
March 28, 2021March 29, 2020
Amortization:  
Professional$600,008 $1,180,834 
Home office58,399 6,608 
Total$658,407 $1,187,442 
Operating income:
Real Estate$2,452,441 $3,039,274 
Professional1,493,276 1,839,783 
Light Industrial1,155,670 1,097,098 
Home office - selling(238,829)(92,662)
Home office - general and administrative(3,630,845)(3,226,099)
Total$1,231,713 $2,657,394 

Capital expenditures:
Real Estate$40,979 $25,724 
Professional60,019 40,972 
Light Industrial7,326 — 
Home office439,313 982,977 
Total$547,637 $1,049,673 

 March 28,
2021
December 27,
2020
Total Assets:  
Real Estate$16,856,073 $15,598,575 
Professional88,150,689 81,671,193 
Light Industrial14,191,038 16,122,052 
Home office17,662,150 16,886,448 
Total$136,859,950 $130,278,268