Our business units have been aggregated into three practice groups: Financial Services, Benefits and Insurance Services and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients; similarity of the regulatory environment in which they operate; 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 each practice group is provided in the table below.

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 health care costs, gains or losses attributable to assets held in our non-qualified deferred compensation plan, stock-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

Accounting policies of the practice groups are the same as those described in Note 1, Basis of Presentation and Significant Accounting Policies, to the Annual Report on Form 10-K for the year ended December 31, 2019. 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.

Segment information for the three and six months ended June 30, 2020 and 2019 is presented below. We do not manage our assets on a segment basis, therefore segment assets are not presented below.

	Three Months Ended June 30, 2020
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	154,083	$	—	$	—	$	154,083
Core Benefits and Insurance Services		—		71,393		—		71,393
Non-core Benefits and Insurance Services		—		2,547		—		2,547
Managed networking, hardware services		—		—		6,581		6,581
National Practices consulting		—		—		2,339		2,339
Total revenue	$	154,083	$	73,940	$	8,920	$	236,943

	Three Months Ended June 30, 2019
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	154,373	$	—	$	—	$	154,373
Core Benefits and Insurance		—		69,447		—		69,447
Non-core Benefits and Insurance		—		2,680		—		2,680
Managed networking, hardware services		—		—		6,522		6,522
National Practices consulting		—		—		2,476		2,476
Total revenue	$	154,373	$	72,127	$	8,998	$	235,498

	Six Months Ended June 30, 2020
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	342,860	$	—	$	—	$	342,860
Core Benefits and Insurance Services		—		147,865		—		147,865
Non-core Benefits and Insurance Services		—		5,687		—		5,687
Managed networking, hardware services		—		—		13,156		13,156
National Practices consulting		—		—		4,830		4,830
Total revenue	$	342,860	$	153,552	$	17,986	$	514,398

	Six Months Ended June 30, 2019
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	339,517	$	—	$	—	$	339,517
Core Benefits and Insurance Services		—		142,985		—		142,985
Non-core Benefits and Insurance Services		—		5,397		—		5,397
Managed networking, hardware services		—		—		12,946		12,946
National Practices consulting		—		—		4,651		4,651
Total revenue	$	339,517	$	148,382	$	17,597	$	505,496

Segment information for the three months ended June 30, 2020 and 2019 was as follows (in thousands):

	Three Months Ended June 30, 2020
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	154,083	$	73,940		$	8,920	$	—		$	236,943
Operating expenses		127,417		61,283			7,990		12,326			209,016
Gross margin		26,666		12,657			930		(12,326	)		27,927
Corporate general & admin		—		—			—		11,160			11,160
Operating income (loss)		26,666		12,657			930		(23,486	)		16,767
Other income (expense):
Interest expense		—		(9	)		—		(2,065	)		(2,074	)
Gain on sale of operations, net		11		46			—		—			57
Other income, net		27		130			—		13,179			13,336
Total other income		38		167			—		11,114			11,319
Income (loss) from continuing operations before income tax expense	$	26,704	$	12,824		$	930	$	(12,372	)	$	28,086

	Three Months Ended June 30, 2019
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	154,373		$	72,127		$	8,998	$	—		$	235,498
Operating expenses		128,158			61,075			8,204		711			198,148
Gross margin		26,215			11,052			794		(711	)		37,350
Corporate general & admin		—			—			—		10,566			10,566
Operating income (loss)		26,215			11,052			794		(11,277	)		26,784
Other (expense) income:
Interest expense		—			(14	)		—		(1,573	)		(1,587	)
Gain on sale of operations, net		50			—			—		—			50
Other (expense) income, net		(66	)		174			1		(3,420	)		(3,311	)
Total other (expense) income		(16	)		160			1		(4,993	)		(4,848	)
Income (loss) from continuing operations before income tax expense	$	26,199		$	11,212		$	795	$	(16,270	)	$	21,936

Segment information for the six months ended June 30, 2020 and 2019 was as follows (in thousands):

	Six Months Ended June 30, 2020
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	342,860	$	153,552		$	17,986	$	—		$	514,398
Operating expenses		266,015		126,506			16,273		49			408,843
Gross margin		76,845		27,046			1,713		(49	)		105,555
Corporate general & admin		—		—			—		21,649			21,649
Operating income (loss)		76,845		27,046			1,713		(21,698	)		83,906
Other (expense) income:
Interest expense		—		(20	)		—		(3,173	)		(3,193	)
Gain on sale of operations, net		51		101			—		—			152
Other (expense) income, net		46		226			1		(2,737	)		(2,464	)
Total other (expense) income		97		307			1		(5,910	)		(5,505	)
Income (loss) from continuing operations before income tax expense	$	76,942	$	27,353		$	1,714	$	(27,608	)	$	78,401

	Six Months Ended June 30, 2019
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	339,517		$	148,382		$	17,597	$	—		$	505,496
Operating expenses		262,616			122,446			16,204		12,378			413,644
Gross margin		76,901			25,936			1,393		(12,378	)		91,852
Corporate general & admin		—			—			—		22,246			22,246
Operating income (loss)		76,901			25,936			1,393		(34,624	)		69,606
Other income (expense):
Interest expense		—			(24	)		—		(2,964	)		(2,988	)
Gain on sale of operations, net		547			—			—		—			547
Other income (expense), net		(202	)		195			1		5,955			5,949
Total other income		345			171			1		2,991			3,508
Income (loss) from continuing operations before income tax expense	$	77,246		$	26,107		$	1,394	$	(31,633	)	$	73,114