Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Summary of Disaggregation of Revenue by Source

The following table disaggregates our revenue by source (in thousands):

	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

Summary of Segment Information

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