Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2021

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, 2021
	Financial Services		Benefits & Insurance		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	186,589	—		—		$	186,589
Core benefits and insurance services	—		79,288		—		79,288
Non-core benefits and insurance services	—		3,332		—		3,332
Managed networking, hardware services	—		—		6,969		6,969
National practices consulting	—		—		2,470		2,470
Total revenue	$	186,589	$	82,620	$	9,439	$	278,648

	Three Months Ended June 30, 2020
	Financial Services		Benefits & Insurance		National 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

	Six Months Ended June 30, 2021
	Financial Services		Benefits & Insurance		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	390,738	—		—		$	390,738
Core Benefits and Insurance Services	—		163,358		—		163,358
Non-core Benefits and Insurance Services	—		6,501		—		6,501
Managed networking, hardware services	—		—		13,864		13,864
National Practices consulting	—		—		4,917		4,917
Total revenue	$	390,738	$	169,859	$	18,781	$	579,378

	Six Months Ended June 30, 2020
	Financial Services		Benefits & Insurance		National 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

Summary of Segment Information

Segment information for the three months ended June 30, 2021 and 2020 was as follows (in thousands):

	Three Months Ended June 30, 2021
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	186,589	$	82,620	$	9,439	$	—	$	278,648
Operating expenses	150,920		67,776		8,487		9,751		236,934
Gross margin	35,669		14,844		952		(9,751)		41,714
Corporate general and administrative expenses	—		—		—		13,816		13,816
Legal settlement, net	—		—		—		30,468		30,468
Operating income (loss)	35,669		14,844		952		(54,035)		(2,570)
Other income (expense):
Interest expense	—		—		—		(959)		(959)
Gain on sale of operations, net	—		6,385		—		—		6,385
Other income, net	194		698		—		7,481		8,373
Total other income, net	194		7,083		—		6,522		13,799
Income (loss) from continuing operations before income tax expense	$	35,863	$	21,927	$	952	$	(47,513)	$	11,229

	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 and administrative expenses	—		—		—		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, net	38		167		—		11,114		11,319
Income (loss) from continuing operations before income tax expense	$	26,704	$	12,824	$	930	$	(12,372)	$	28,086

Segment information for the six months ended June 30, 2021 and 2020 was as follows (in thousands):

	Six Months Ended June 30, 2021
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	390,738	$	169,859	$	18,781	$	—	$	579,378
Operating expenses	292,666		134,709		17,028		16,502		460,905
Gross margin	98,072		35,150		1,753		(16,502)		118,473
Corporate general and administrative expenses	—		—		—		28,299		28,299
Legal settlement, net	—		—		—		30,468		30,468
Operating income (loss)	98,072		35,150		1,753		(75,269)		59,706
Other income:
Interest expense	—		—		—		(1,836)		(1,836)
Gain on sale of operations, net	—		6,385		—		—		6,385
Other income, net	292		872		—		11,998		13,162
Total other income, net	292		7,257		—		10,162		17,711
Income (loss) from continuing operations before income tax expense	$	98,364	$	42,407	$	1,753	$	(65,107)	$	77,417

	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 and administrative expenses	—		—		—		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 income (expense), net	46		226		1		(2,737)		(2,464)
Total other income (expense), net	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