Segment Disclosures

12 Months Ended

Dec. 31, 2018

Note 22. Segment Disclosures

Our business units have been aggregated into three practice groups: (i) Financial Services, (ii) Benefits and Insurance Services and (iii) National Practices, based on the following factors: similarity of the products and services provided to clients, similarity of the regulatory environment and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by practice group is provided in the table below.

Financial Services	Benefits and Insurance Services	National Practices
• Accounting and Tax	• Group Health Benefits Consulting	• Managed Networking and Hardware Services
• Government Healthcare Consulting • Financial Advisory	• Payroll • Property & Casualty	• Healthcare Consulting
• Valuation	• Retirement Plan Services
• Risk & Advisory Services

Corporate and Other - Included in Corporate and Other are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of certain healthcare costs, gains or losses attributable to assets held in our non-qualified deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

Upon consolidation, intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on operating income excluding those costs listed above, which are reported in the “Corporate and Other” segment.

We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2018, 2017 and 2016 was as follows (in thousands):

	Year Ended December 31,
	2018		2017		2016
United States	$	920,481	$	853,802	$	798,420
Canada		1,522		1,538		1,412
Total revenue	$	922,003	$	855,340	$	799,832

There is no one customer that represents a significant portion of our revenue.

Segment information for the years ended December 31, 2018, 2017 and 2016 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, 2018
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	600,926		$	288,437		$	32,640	$	—		$	922,003
Operating expenses		508,653			239,646			30,003		11,981			790,283
Gross margin		92,273			48,791			2,637		(11,981	)		131,720
Corporate general and administrative expenses		—			—			—		39,173			39,173
Operating income (loss)		92,273			48,791			2,637		(51,154	)		92,547
Other (expense) income:
Interest expense		—			(102	)		—		(6,543	)		(6,645	)
Gain on sale of operations, net		—			—			—		1,025			1,025
Other (expense) income, net		(263	)		493			3		(7,320	)		(7,087	)
Total other (expense) income		(263	)		391			3		(12,838	)		(12,707	)
Income (loss) from continuing operations before income tax expense	$	92,010		$	49,182		$	2,640	$	(63,992	)	$	79,840

	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