Segment Reporting

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Segment Reporting

ASGN provides information technology and professional services in the technology and creative digital marketing fields across the commercial and government sectors. ASGN operates through its Commercial and Federal Government segments. Virtually all of the Company's revenues are generated in the United States.

The Commercial Segment provides IT services and solutions, digital and creative services to Fortune 1000 and large enterprise clients across the United States, Canada and Europe. The Federal Government Segment delivers advanced solutions in cloud and enterprise IT, cybersecurity, artificial intelligence, machine learning and digital transformation to meet the mission critical needs of defense, intelligence and federal civilian agencies. Management evaluates the performance of each segment primarily based on revenues, gross profit and operating income derived directly from internal financial reporting of the segments used for corporate management purposes, which is presented below by segment (in millions):

	Year Ended December 31,
	2022		2021		2020
Commercial
Revenues	$	3,435.7	$	2,927.1	$	2,497.9
Gross profit	1,126.2		934.9		778.3
Operating income	411.1		355.9		284.5
Depreciation	16.3		13.9		14.4
Amortization	31.3		25.7		22.9
Federal Government
Revenues	$	1,145.4	$	1,082.4	$	1,004.2
Gross profit	243.4		207.6		168.9
Operating income	89.1		76.1		58.0
Depreciation	5.5		8.5		9.0
Amortization	33.8		30.0		28.1
Consolidated
Revenues	$	4,581.1	$	4,009.5	$	3,502.1
Gross profit	1,369.6		1,142.4		947.2
Operating income	409.5		350.9		281.2
Depreciation	26.3		28.0		28.3
Amortization	65.1		55.7		51.0

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Consolidated operating income includes corporate operating expenses, which are not allocated to the segments. These include stock-based compensation expense, depreciation expense, compensation for corporate employees, acquisition, integration and strategic planning expenses and public company expenses.

Virtually all of the revenues from the Commercial Segment are generated from time-and-materials ("T&M") contracts where payments are based on fixed hourly rates for each direct labor hour expended and reimbursements for allowable material costs and out-of-pocket expenses. Revenues from the Federal Government Segment are generated from: (i) firm-fixed-price, (ii) T&M and (iii) cost reimbursable contracts. Revenues by segment and by type are as follows (in millions):

	Year Ended December 31,
	2022		2021		2020
Commercial
Assignment	$	2,476.1	$	2,285.9	$	2,117.0
Consulting	959.6		641.2		380.9
	3,435.7		2,927.1		2,497.9
Federal Government
Firm-fixed-price	331.6		295.6		272.0
Time and materials	456.3		399.0		322.6
Cost reimbursable	357.5		387.8		409.6
	1,145.4		1,082.4		1,004.2
Consolidated	$	4,581.1	$	4,009.5	$	3,502.1

Federal Government Segment revenues by customer type are as follows (in millions):

	Year Ended December 31,
	2022		2021		2020
Department of Defense and Intelligence Agencies	$	606.3	$	589.7	$	558.5
Federal Civilian	503.4		421.8		370.6
Other	35.7		70.9		75.1
	$	1,145.4	$	1,082.4	$	1,004.2