v3.26.3
SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2026
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
We operate in one reportable segment. Our chief operating decision maker for segment reporting purposes is our CEO, who uses the profitability and significant expense detail to allocate resources and assess performance based on key functions such as customer acquisition, customer service, and indirect costs.
The primary measure of profit or loss that the CEO uses is net income. The significant expenses used in these profit or loss reports align with the primary functions of the corresponding teams, with the exception of non-cash expenses such as depreciation, amortization and stock-based compensation as these expenses are not necessarily indicative of our ongoing operations. In this expense reporting methodology, overhead-type expenses, such as facilities and technology support for colleagues, are classified consistent with the primary function of the corresponding teams and not allocated to other significant expenses.
The table below provides the primary measure of profitability and detail regarding the significant expenses reviewed by our CEO. Certain prior period amounts have been reclassified to confirm to the current period presentation. These reclassifications had no impact on previously reported net income or stockholders' equity.
Three Months Ended
September 30,		Nine Months Ended September 30,
(in millions)2026202520262025
Professional service revenues
$157 $169 $505 $550 
Insurance service revenues
1,005 1,046 3,035 3,159 
Interest income13 17 39 53 
Total revenues
1,175 1,232 3,579 3,762 
Workers' compensation costs18 18 54 57 
Health insurance costs876 925 2,563 2,775 
Sales & marketing64 63 188 188 
Client support costs39 43 121 133 
Corporate administration52 44 143 122 
System support & development40 41 116 126 
Depreciation and amortization of intangible assets
17 16 53 50 
Stock based compensation17 17 50 48 
Other (1)
1 2 16 5 
Interest expense, bank fees and other12 13 39 42 
Income taxes8 16 63 60 
Net income$31 34 $173 156 
(1) Other includes certain costs that are considered non-recurring such as restructuring and transaction and integration costs.