Segment Disclosures (Tables)

9 Months Ended

Sep. 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 September 30, 2020
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	155,499	$	—	$	—	$	155,499
Core Benefits and Insurance Services		—		71,497		—		71,497
Non-core Benefits and Insurance Services		—		2,384		—		2,384
Managed networking, hardware services		—		—		6,592		6,592
National Practices consulting		—		—		2,417		2,417
Total revenue	$	155,499	$	73,881	$	9,009	$	238,389

	Three Months Ended September 30, 2019
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	153,794	$	—	$	—	$	153,794
Core Benefits and Insurance		—		73,409		—		73,409
Non-core Benefits and Insurance		—		3,551		—		3,551
Managed networking, hardware services		—		—		6,553		6,553
National Practices consulting		—		—		2,483		2,483
Total revenue	$	153,794	$	76,960	$	9,036	$	239,790

	Nine Months Ended September 30, 2020
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	498,359	$	—	$	—	$	498,359
Core Benefits and Insurance Services		—		219,362		—		219,362
Non-core Benefits and Insurance Services		—		8,071		—		8,071
Managed networking, hardware services		—		—		19,748		19,748
National Practices consulting		—		—		7,247		7,247
Total revenue	$	498,359	$	227,433	$	26,995	$	752,787

	Nine Months Ended September 30, 2019
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	493,311	$	—	$	—	$	493,311
Core Benefits and Insurance Services		—		216,394		—		216,394
Non-core Benefits and Insurance Services		—		8,948		—		8,948
Managed networking, hardware services		—		—		19,499		19,499
National Practices consulting		—		—		7,134		7,134
Total revenue	$	493,311	$	225,342	$	26,633	$	745,286

Summary of Segment Information

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

	Three Months Ended September 30, 2020
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	155,499		$	73,881		$	9,009	$	—		$	238,389
Operating expenses		129,922			62,013			8,070		4,755			204,760
Gross margin		25,577			11,868			939		(4,755	)		33,629
Corporate general & admin		—			—			—		11,339			11,339
Operating income (loss)		25,577			11,868			939		(16,094	)		22,290
Other income (expense):
Interest expense		—			(10	)		—		(964	)		(974	)
Gain (loss) on sale of operations, net		(76	)		2			—		—			(74	)
Other income, net		(14	)		(36	)		—		5,964			5,914
Total other income (expense)		(90	)		(44	)		0		5,000			4,866
Income (loss) from continuing operations before    income tax expense	$	25,487		$	11,824		$	939	$	(11,094	)	$	27,156

	Three Months Ended September 30, 2019
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	153,794	$	76,960		$	9,036	$	—		$	239,790
Operating expenses		128,231		63,390			8,104		9,421			209,146
Gross margin		25,563		13,570			932		(9,421	)		30,644
Corporate general & admin		—		—			—		11,670			11,670
Operating income (loss)		25,563		13,570			932		(21,091	)		18,974
Other income (expense):
Interest expense		—		(14	)		—		(1,507	)		(1,521	)
Gain (loss) on sale of operations, net		16		—			—		(161	)		(145	)
Other income, net		14		9			—		6,744			6,767
Total other income (expense)		30		(5	)		0		5,076			5,101
Income (loss) from continuing operations before    income tax expense	$	25,593	$	13,565		$	932	$	(16,015	)	$	24,075

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

	Nine Months Ended September 30, 2020
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	498,359		$	227,433		$	26,995	$	—		$	752,787
Operating expenses		395,937			188,519			24,343		4,804			613,603
Gross margin		102,422			38,914			2,652		(4,804	)		139,184
Corporate general & admin		—			—			—		32,988			32,988
Operating income (loss)		102,422			38,914			2,652		(37,792	)		106,196
Other income:
Interest expense		—			(30	)		—		(4,137	)		(4,167	)
Gain (loss) on sale of operations, net		(25	)		103			—		—			78
Other (expense) income, net		32			190			1		3,227			3,450
Total other income		7			263			1		(910	)		(639	)
Income (loss) from continuing operations before    income tax expense	$	102,429		$	39,177		$	2,653	$	(38,702	)	$	105,557

	Nine Months Ended September 30, 2019
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	493,311		$	225,342		$	26,633	$	—		$	745,286
Operating expenses		390,847			185,836			24,308		21,799			622,790
Gross margin		102,464			39,506			2,325		(21,799	)		122,496
Corporate general & admin		—			—			—		33,916			33,916
Operating income (loss)		102,464			39,506			2,325		(55,715	)		88,580
Other income:
Interest expense		—			(38	)		—		(4,471	)		(4,509	)
Gain (loss) on sale of operations, net		563			—			—		(161	)		402
Other (expense) income, net		(188	)		204			1		12,699			12,716
Total other income		375			166			1		8,067			8,609
Income (loss) from continuing operations before    income tax expense	$	102,839		$	39,672		$	2,326	$	(47,648	)	$	97,189