Segment and Geographic Information
 12 Months Ended
Dec. 31, 2015
Segment Reporting [Abstract]  
Segment and Geographic Information
Segment and Geographic Information

The Company's four reportable segments represent components of the business for which separate financial information is available, and which is evaluated regularly by the CODM. The segments are organized based upon the nature of services and/or geographic areas served and are: U.S. Services, which primarily serves the property and casualty insurance company markets in the U.S.; International, which serves the property and casualty insurance company and self-insurance markets outside the U.S.; Broadspire, which serves the self-insurance marketplace, primarily in the U.S.; and Garden City Group which serves the class action, regulatory, mass tort, bankruptcy, and other legal settlement markets, primarily in the U.S. Intersegment sales are recorded at cost and are not material.

Operating earnings is the primary financial performance measure used by the Company's senior management and the 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 investors 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 and credits, net corporate interest expense, stock option expense, amortization of customer-relationship intangible assets, goodwill impairment, 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.

In the normal course of its business, the Company sometimes pays for certain out-of-pocket expenses that are thereafter reimbursed by its clients. Under GAAP, these out-of-pocket expenses and associated reimbursements are required to be included when reporting expenses and revenues, respectively, in the Company's consolidated results of operations. However, in evaluating segment results, Company management excludes these reimbursements and related expenses from segment results, as they offset each other.

Financial information as of and for the years ended December 31, 2015, 2014, and 2013 related to the Company's reportable segments is presented below.
 
U.S. Services
 
International
 
Broadspire
 
Garden City Group
 
Total
 
(In thousands)
2015
 
 
 
 
 
 
 
 
 
Revenues before reimbursements
$
242,488

 
$
506,650

 
$
293,032

 
$
128,215

 
$
1,170,385

Segment operating earnings
32,702

 
18,799

 
24,017

 
11,507

 
87,025

Depreciation and amortization (1)
2,780

 
8,579

 
8,841

 
5,783

 
25,983

Assets
49,252

 
349,358

 
105,518

 
87,608

 
591,736

2014
 
 
 
 
 
 
 
 
 
Revenues before reimbursements
$
215,385

 
$
488,284

 
$
268,890

 
$
170,292

 
$
1,142,851

Segment operating earnings
18,039

 
25,344

 
15,469

 
22,849

 
81,701

Depreciation and amortization (1)
2,415

 
7,525

 
8,448

 
5,895

 
24,283

Assets
46,846

 
318,689

 
103,899

 
122,129

 
591,563

2013
 
 
 
 
 
 
 
 
 
Revenues before reimbursements
$
203,916

 
$
488,488

 
$
252,242

 
$
218,799

 
$
1,163,445

Segment operating earnings
11,895

 
38,795

 
8,245

 
46,752

 
105,687

Depreciation and amortization (1)
1,822

 
7,352

 
7,381

 
5,252

 
21,807

Assets
47,208

 
339,435

 
109,939

 
111,869

 
608,451

______________________
(1) 
Excludes amortization expense of finite-lived customer relationships and trade name intangible assets.

Substantially all revenues earned in the Broadspire and Garden City Group segments are earned in the U.S. Substantially all of the revenues earned in the International segment are earned outside of the U.S.

Revenues by major service line for the U.S. Services and the Broadspire segments are shown in the following table. It is not practicable to provide revenues by service line for the International segment. The Company considers all Garden City Group revenues to be derived from one service line.

Year Ended December 31,
2015
 
2014
 
2013
 
(In thousands)
U.S. Services
 
 
 
 
 
U.S. Claims Field Operations
$
78,166

 
$
96,390

 
$
103,594

U.S. Technical Services
28,558

 
24,822

 
28,209

U.S. Catastrophe Services
76,441

 
43,656

 
36,067

Subtotal U.S. Claims Services
183,165

 
164,868

 
167,870

U.S. Contractor Connection
59,323

 
50,517

 
36,046

Total Revenues before Reimbursements—U.S. Services
$
242,488

 
$
215,385

 
$
203,916

 
 
 
 
 
 
Broadspire
 
 
 
 
 
Workers' Compensation, Disability, and Liability Claims Management
$
121,875

 
$
112,334

 
$
107,624

Medical Management
156,290

 
140,903

 
128,802

Risk Management Information Services
14,867

 
15,653

 
15,816

Total Revenues before Reimbursements—Broadspire
$
293,032

 
$
268,890

 
$
252,242



Capital expenditures for the years ended December 31, 2015, 2014, and 2013 are shown in the following table:
Year Ended December 31,
2015
 
2014
 
2013
 
(In thousands)
U.S. Services
$
3,100

 
$
4,855

 
$
4,440

International
8,874

 
7,440

 
6,433

Broadspire
6,574

 
7,705

 
6,452

Garden City Group
600

 
2,476

 
5,257

Corporate
13,771

 
6,721

 
8,431

Total capital expenditures
$
32,919

 
$
29,197

 
$
31,013



The total of the Company's reportable segments' revenues before reimbursements reconciled to total consolidated revenues for the years ended December 31, 2015, 2014, and 2013 was as follows:
Year Ended December 31,
2015
 
2014
 
2013
 
(In thousands)
Segments' revenues before reimbursements
$
1,170,385

 
$
1,142,851

 
$
1,163,445

Reimbursements
71,135

 
74,112

 
89,985

Total consolidated revenues
$
1,241,520

 
$
1,216,963

 
$
1,253,430



The Company's reportable segments' total operating earnings reconciled to consolidated income before income taxes for the years ended December 31, 2015, 2014, and 2013 were as follows:
Year Ended December 31,
2015
 
2014
 
2013
 
(In thousands)
Operating earnings of all reportable segments
$
87,025

 
$
81,701

 
$
105,687

Unallocated corporate and shared costs and credits
(16,605
)
 
(8,582
)
 
(10,829
)
Net corporate interest expense
(8,383
)
 
(6,031
)
 
(6,423
)
Stock option expense
(433
)
 
(859
)
 
(948
)
Amortization of customer-relationship intangible assets
(9,668
)
 
(6,341
)
 
(6,385
)
Goodwill impairment charges
(49,314
)
 
—

 
—

Restructuring and special charges
(34,395
)
 
—

 
—

Income before income taxes
$
(31,773
)
 
$
59,888

 
$
81,102



The Company's reportable segments' total assets reconciled to consolidated total assets of the Company at December 31, 2015 and 2014 are presented in the following table. All foreign-denominated cash and cash equivalents are reported within the International segment, while all U.S. cash and cash equivalents are reported as corporate assets in the following table: 
December 31,
2015
 
2014
 
(In thousands)
Assets of reportable segments
$
591,736

 
$
591,563

Corporate assets:
 
 
 
Cash and cash equivalents
12,944

 
7,550

Unallocated allowances on receivables
(4,293
)
 
(3,535
)
Prepaid expenses and other current assets
15,304

 
17,048

Property and equipment
6,043

 
7,631

Capitalized software costs, net
74,790

 
69,906

Assets of deferred compensation plan
15,881

 
15,519

Capitalized loan costs
3,991

 
3,707

Deferred income tax assets
47,371

 
66,927

Other noncurrent assets
19,639

 
13,003

Total corporate assets
191,670

 
197,756

Total assets
$
783,406

 
$
789,319



Revenues and long-lived assets for the countries in which revenues or long-lived assets represent more than 10 percent of the consolidated totals are set out below. For the purposes of these geographic area disclosures, long-lived assets include items such as property and equipment and capital lease assets but exclude intangible assets, including goodwill. In the International segment, only the U.K. and Canada are considered material for disclosure.
 
U.K.
 
Canada
 
Other
 
Total International Segment
 
(In thousands)
2015
 
 
 
 
 
 
 
Revenues before reimbursements
$
186,375

 
$
110,180

 
$
210,095

 
$
506,650

Long-lived assets
51,457

 
238

 
6,747

 
58,442

2014
 
 
 
 
 
 
 
Revenues before reimbursements
128,561

 
129,246

 
230,477

 
488,284

Long-lived assets
12,116

 
2,274

 
7,324

 
21,714

2013
 
 
 
 
 
 
 
Revenues before reimbursements
119,747

 
122,748

 
245,993

 
488,488

Long-lived assets
9,691

 
3,571

 
8,026

 
21,288