Segment Disclosures (Tables)

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Schedule of Revenue from External Customers

We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2017, 2016 and 2015 was as follows (in thousands):

	Year Ended December 31,
	2017		2016		2015
United States	$	853,802	$	798,420	$	748,971
Canada		1,538		1,412		1,451
Total revenue	$	855,340	$	799,832	$	750,422

Summary of Segment Information

Segment information for the years ended December 31, 2017, 2016 and 2015 is presented below (in thousands). We do not manage our assets on a segment basis, therefore segment assets are not presented below.

	For the Year Ended December 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	540,315	$	283,909		$	31,116		$	—		$	855,340
Operating expenses		468,089		236,317			28,382			22,796			755,584
Gross margin		72,226		47,592			2,734			(22,796	)		99,756
Corporate general and administrative expenses		—		—			—			33,295			33,295
Operating income (loss)		72,226		47,592			2,734			(56,091	)		66,461
Other income (expense):
Interest expense		—		(36	)		—			(6,639	)		(6,675	)
Gain on sale of operations, net		—		—			—			45			45
Other income (expense), net		158		442			(8	)		13,897			14,489
Total other income (expense)		158		406			(8	)		7,303			7,859
Income (loss) from continuing operations before income    tax expense	$	72,384	$	47,998		$	2,726		$	(48,788	)	$	74,320

	For the Year Ended December 31, 2016
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	501,307	$	267,606		$	30,919	$	—		$	799,832
Operating expenses		432,254		223,487			27,697		14,288			697,726
Gross margin		69,053		44,119			3,222		(14,288	)		102,106
Corporate general and administrative expenses		—		—			—		36,319			36,319
Operating income (loss)		69,053		44,119			3,222		(50,607	)		65,787
Other income (expense):
Interest expense		—		(39	)		—		(6,554	)		(6,593	)
Gain on sale of operations, net		—		—			—		855			855
Other income, net		209		367			3		6,378			6,957
Total other income		209		328			3		679			1,219
Income (loss) from continuing operations before income    tax expense	$	69,262	$	44,447		$	3,225	$	(49,928	)	$	67,006

	For the Year Ended December 31, 2015
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	476,396		$	244,493		$	29,533	$	—		$	750,422
Operating expenses (1)		411,325			202,138			26,417		12,511			652,391
Gross margin		65,071			42,355			3,116		(12,511	)		98,031
Corporate general and administrative expenses (1)		—			—			—		32,527			32,527
Operating income (loss)		65,071			42,355			3,116		(45,038	)		65,504
Other income (expense):
Interest expense		—			(35	)		—		(8,867	)		(8,902	)
Gain on sale of operations, net		—			—			—		84			84
Other (expense) income, net (1)		(147	)		467			4		822			1,146
Total other (expense) income		(147	)		432			4		(7,961	)		(7,672	)
Income (loss) from continuing operations before income    tax expense	$	64,924		$	42,787		$	3,120	$	(52,999	)	$	57,832

(1) “Operating expenses” under the Financial Services and Benefits and Insurance Services practice groups include a reduction of $0.9 million and $0.6 million related to a state payroll tax incentive associated with an office relocation. “Corporate general and administrative expenses” include a reduction of less than $0.1 million related to the office relocation as discussed above. The reductions was recorded in “Other (expense) income, net” in 2015 but was reclassified to “Operating expenses” and “Corporate general and administrative expenses” to align the incentives with the expenses associated with the office relocation. The reclassification had no impact on “Income from continuing operations” or diluted earnings per share from continuing operations.