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Segment Disclosures (Tables)
 9 Months Ended
Sep. 30, 2023
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, 2023
Financial
Services		Benefits and
Insurance Services		National
Practices		Consolidated
Accounting, tax, advisory and consulting$298,372 ——$298,372 
Core benefits and insurance services—95,951 —95,951 
Non-core benefits and insurance services—4,336 —4,336 
Managed networking, hardware services——9,205 9,205 
National practices consulting——2,675 2,675 
Total revenue$298,372 $100,287 $11,880 $410,539 


Three Months Ended September 30, 2022
Financial
Services		Benefits and
Insurance Services		National
Practices		Consolidated
Accounting, tax, advisory and consulting$259,998 ——$259,998 
Core benefits and insurance services—88,364 —88,364 
Non-core benefits and insurance services—3,703 —3,703 
Managed networking, hardware services——8,514 8,514 
National practices consulting——2,683 2,683 
Total revenue$259,998 $92,067 $11,197 $363,262 
Nine Months Ended September 30, 2023
Financial
Services		Benefits and
Insurance Services		National
Practices		Consolidated
Accounting, tax, advisory and consulting$932,388 ——$932,388 
Core benefits and insurance services—283,599 —283,599 
Non-core benefits and insurance services—12,580 —12,580 
Managed networking, hardware services——27,226 27,226 
National practices consulting——7,854 7,854 
Total revenue$932,388 $296,179 $35,080 $1,263,647 
Nine Months Ended September 30, 2022
Financial
Services		Benefits and
Insurance Services		National
Practices		Consolidated
Accounting, tax, advisory and consulting$808,052 ——$808,052 
Core benefits and insurance services—264,666 —264,666 
Non-core benefits and insurance services—11,595 —11,595 
Managed networking, hardware services——24,768 24,768 
National practices consulting——7,855 7,855 
Total revenue$808,052 $276,261 $32,623 $1,116,936 
Summary of Segment Information
Segment information for the three months ended September 30, 2023 and 2022 was as follows (in thousands):
Three Months Ended September 30, 2023
Financial
Services		Benefits
and
Insurance
Services		National
Practices		Corporate
and
Other		Total
Revenue$298,372 $100,287 $11,880 $— $410,539 
Operating expenses 249,680 79,636 10,667 2,165 342,148 
Gross margin48,692 20,651 1,213 (2,165)68,391 
Corporate general and administrative expenses— — — 13,136 13,136 
Operating income (loss)48,692 20,651 1,213 (15,301)55,255 
Other income (expense):
Interest expense— — — (5,848)(5,848)
Gain on sale of operations, net77 — — — 77 
Other income (expense), net1,497 267 — (4,052)(2,288)
Total other income (expense), net1,574 267 — (9,900)(8,059)
Income (loss) before income tax expense$50,266 $20,918 $1,213 $(25,201)$47,196 


Three Months Ended September 30, 2022
Financial
Services		Benefits
and
Insurance
Services		National
Practices		Corporate
and
Other		Total
Revenue$259,998 $92,067 $11,197 $— $363,262 
Operating expenses220,337 73,321 9,743 2,616 306,017 
Gross margin39,661 18,746 1,454 (2,616)57,245 
Corporate general and administrative expenses— — — 15,893 15,893 
Operating income (loss)39,661 18,746 1,454 (18,509)41,352 
Other income (expense):
Interest expense— (4)— (2,301)(2,305)
Gain on sale of operations, net176 — — — 176 
Other income (expense), net103 2,402 8 (5,135)(2,622)
Total other income (expense), net279 2,398 8 (7,436)(4,751)
Income (loss) before income tax expense$39,940 $21,144 $1,462 $(25,945)$36,601 
Segment information for the nine months ended September 30, 2023 and 2022 was as follows (in thousands):
Nine Months Ended September 30, 2023
Financial
Services		Benefits
and
Insurance
Services		National
Practices		Corporate
and
Other		Total
Revenue$932,388 $296,179 $35,080 $— $1,263,647 
Operating expenses 737,568 234,933 31,795 22,850 1,027,146 
Gross margin194,820 61,246 3,285 (22,850)236,501 
Corporate general and administrative expenses— — — 44,527 44,527 
Operating income (loss)194,820 61,246 3,285 (67,377)191,974 
Other income (expense):
Interest expense— (1)— (15,022)(15,023)
Gain on sale of operations, net176 — — — 176 
Other income, net1,987 597 1 5,660 8,245 
Total other income (expense), net2,163 596 1 (9,362)(6,602)
Income (loss) before income tax expense$196,983 $61,842 $3,286 $(76,739)$185,372 
Nine Months Ended September 30, 2022
Financial
Services		Benefits
and
Insurance
Services		National
Practices		Corporate
and
Other		Total
Revenue$808,052 $276,261 $32,623 $— $1,116,936 
Operating expenses (income)639,780 220,998 29,218 (3,944)886,052 
Gross margin168,272 55,263 3,405 3,944 230,884 
Corporate general and administrative expenses— — — 43,128 43,128 
Operating income (loss)168,272 55,263 3,405 (39,184)187,756 
Other income (expense):
Interest expense— (5)— (5,204)(5,209)
Gain on sale of operations, net311 — — — 311 
Other income (expense), net274 2,366 9 (27,581)(24,932)
Total other income (expense), net585 2,361 9 (32,785)(29,830)
Income (loss) before income tax expense$168,857 $57,624 $3,414 $(71,969)$157,926