v3.22.2.2
Business Segments
 9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Business Segments Business Segments
The Company has three reportable segments: contract talent solutions, permanent placement talent solutions, and Protiviti. Operating segments are defined as components of the Company for which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. The contract talent solutions and permanent placement talent solutions segments provide specialized engagement professionals and full-time personnel, respectively, for finance and accounting, technology, marketing and creative, legal, administrative and customer support roles. The Protiviti segment provides business and technology risk consulting and internal audit services.
The accounting policies of the segments are set forth in Note A—“Summary of Significant Accounting Policies” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021. The Company evaluates performance based on income before net interest income, intangible assets amortization expense, and income taxes.
The following table provides a reconciliation of service revenues and segment income by reportable segment to consolidated results for the three and nine months ended September 30, 2022 and 2021 (in thousands):
 Three Months Ended
September 30,		Nine Months Ended
September 30,
 2022202120222021
Service revenues
Contract talent solutions$1,139,750 $1,054,701 $3,461,166 $2,922,257 
Permanent placement talent solutions182,329 156,444 569,207 411,788 
Protiviti
511,376 501,421 1,480,743 1,357,482 
$1,833,455 $1,712,566 $5,511,116 $4,691,527 
Segment income
Contract talent solutions$120,048 $110,010 $386,861 $279,697 
Permanent placement talent solutions32,178 31,030 106,257 79,264 
Protiviti
71,469 86,952 198,759 224,256 
Combined segment income223,695 227,992 691,877 583,217 
Amortization of intangible assets417 572 1,250 1,724 
Interest income, net(2,346)(238)(3,230)(145)
Income before income taxes$225,624 $227,658 $693,857 $581,638 

Service revenues presented above are shown net of eliminations of intersegment revenues. Intersegment revenues between the contract talent solutions segment and Protiviti segment were $132.7 million and $414.5 million for the three and nine months ended September 30, 2022, respectively, and $172.5 million and $419.4 million nine months ended September 30, 2021, respectively.
Revenue and direct costs related to the intersegment activity are reflected in the Protiviti segment, including the costs of candidate payroll, fringe benefits and incremental recruiter compensation.