Segment Information | Segment Information Financial information for the three months and nine months ended September 30, 2015 and 2014 related to the Company's reportable segments, including a reconciliation from segment operating earnings to income before income taxes, the most directly comparable GAAP financial measure, is presented below. Three months ended Nine months ended (in thousands) September 30, September 30, September 30, September 30, Revenues: Americas $ 92,007 $ 92,181 $ 280,664 $ 273,673 Europe, Middle East, Africa and Asia-Pacific ("EMEA/AP") 98,271 86,173 286,725 253,755 Broadspire 74,225 68,242 217,590 199,706 Legal Settlement Administration 28,832 47,235 100,531 130,262 Total segment revenues before reimbursements 293,335 293,831 885,510 857,396 Reimbursements 16,649 21,079 55,506 53,925 Total revenues $ 309,984 $ 314,910 $ 941,016 $ 911,321 Segment Operating Earnings: Americas $ 12,163 $ 7,036 $ 27,035 $ 22,112 EMEA/AP 6,652 4,225 9,286 10,435 Broadspire 7,429 4,422 16,972 9,140 Legal Settlement Administration 1,141 7,668 9,813 18,335 Total segment operating earnings 27,385 23,351 63,106 60,022 Deduct: Unallocated corporate and shared costs, net (4,297 ) (500 ) (11,639 ) (2,190 ) Net corporate interest expense (2,332 ) (1,680 ) (6,238 ) (4,532 ) Stock option expense (30 ) (184 ) (357 ) (680 ) Amortization of customer-relationship intangible assets (2,350 ) (1,543 ) (6,782 ) (4,746 ) Restructuring and special charges (11,078 ) — (16,383 ) — Income before income taxes $ 7,298 $ 19,444 $ 21,707 $ 47,874 Intersegment transactions are not material for any period presented. Operating earnings is the primary financial performance measure used by the Company's senior management and chief operating decision maker ("CODM") to evaluate the financial performance of the Company's four operating segments and make resource allocation decisions. The Company believes this measure is useful to others in that it allows them to evaluate segment operating performance using the same criteria used by the Company's senior management and CODM. Operating earnings will differ from net income computed in accordance with GAAP since operating earnings represent segment earnings before certain unallocated corporate and shared costs, net corporate interest expense, stock option expense, amortization of customer-relationship intangible assets, restructuring and special charges, income taxes, and net income or loss attributable to noncontrolling interests. Segment operating earnings includes allocations of certain corporate and shared costs. If the Company changes its allocation methods or changes the types of costs that are allocated to its four operating segments, prior period amounts presented in the current period financial statements are adjusted to conform to the current allocation process. Revenues by major service line in the U.S. and by area for other regions in the Americas segment and by major service line for the Broadspire segment are shown in the following table. It is not practicable to provide revenues by service line for the EMEA/AP segment. The Company considers all Legal Settlement Administration revenues to be derived from one service line. Three months ended Nine months ended (in thousands) September 30, September 30, September 30, September 30, Americas U.S. Claims Field Operations $ 19,332 $ 23,843 $ 59,312 $ 75,798 U.S. Technical Services 7,642 6,044 21,708 19,069 U.S. Catastrophe Services 19,461 12,301 60,166 30,098 Subtotal U.S. Claims Services 46,435 42,188 141,186 124,965 U.S. Contractor Connection 15,646 12,637 44,498 39,767 Subtotal U.S. Property & Casualty 62,081 54,825 185,684 164,732 Canada--all service lines 27,042 33,575 85,283 98,083 Latin America/Caribbean--all service lines 2,884 3,781 9,697 10,858 Total Revenues before Reimbursements--Americas $ 92,007 $ 92,181 $ 280,664 $ 273,673 Broadspire Workers' Compensation and Liability Claims Management $ 30,583 $ 28,109 $ 90,120 $ 84,113 Medical Management 39,983 36,257 116,301 104,103 Risk Management Information Services 3,659 3,876 11,169 11,490 Total Revenues before Reimbursements--Broadspire $ 74,225 $ 68,242 $ 217,590 $ 199,706 |