Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2022

Segment Reporting [Abstract]

Summary of Disaggregation of Revenue by Source

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

	Three Months Ended March 31, 2022
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	288,746	—		—		$	288,746
Core benefits and insurance services	—		88,936		—		88,936
Non-core benefits and insurance services	—		3,550		—		3,550
Managed networking, hardware services	—		—		7,921		7,921
National practices consulting	—		—		2,569		2,569
Total revenue	$	288,746	$	92,486	$	10,490	$	391,722

	Three Months Ended March 31, 2021
	Financial Services		Benefits and Insurance Services		National Practices		Consolidated
Accounting, tax, advisory and consulting	$	204,149	—		—		$	204,149
Core benefits and insurance services	—		84,070		—		84,070
Non-core benefits and insurance services	—		3,169		—		3,169
Managed networking, hardware services	—		—		6,895		6,895
National practices consulting	—		—		2,447		2,447
Total revenue	$	204,149	$	87,239	$	9,342	$	300,730

Summary of Segment Information

Segment information for the three months ended March 31, 2022 and 2021 was as follows (in thousands):

	Three Months Ended March 31, 2022
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	288,746	$	92,486	$	10,490	$	—	$	391,722
Operating expenses (income)	209,800		72,657		9,576		(1,734)		290,299
Gross margin	78,946		19,829		914		1,734		101,423
Corporate general and administrative expenses	—		—		—		16,309		16,309
Operating income (loss)	78,946		19,829		914		(14,575)		85,114
Other income (expense):
Interest expense	—		—		—		(1,259)		(1,259)
Other income (expense), net	86		(24)		—		(6,465)		(6,403)
Total other income (expense), net	86		(24)		—		(7,724)		(7,662)
Income (loss) from continuing operations before income tax expense	$	79,032	$	19,805	$	914	$	(22,299)	$	77,452

	Three Months Ended March 31, 2021
	Financial Services		Benefits and Insurance Services		National Practices		Corporate and Other		Total
Revenue	$	204,149	$	87,239	$	9,342	$	—	$	300,730
Operating expenses	141,746		66,933		8,541		6,751		223,971
Gross margin	62,403		20,306		801		(6,751)		76,759
Corporate general and administrative expenses	—		—		—		14,483		14,483
Operating income (loss)	62,403		20,306		801		(21,234)		62,276
Other income (expense):
Interest expense	—		—		—		(877)		(877)
Other income, net	98		174		—		4,517		4,789
Total other income, net	98		174		—		3,640		3,912
Income (loss) from continuing operations before income tax expense	$	62,501	$	20,480	$	801	$	(17,594)	$	66,188