Segment Reporting
 9 Months Ended
Apr. 30, 2017
Segment Reporting, Measurement Disclosures [Abstract]  
Segment Reporting
Segment Reporting
The Company reports its business in two segments: Engine Products and Industrial Products. Segment determination is based on the internal organization structure, management of operations, and performance evaluation by management and the Company’s Board of Directors. Corporate and Unallocated includes corporate expenses determined to be non-allocable to the segments, such as interest income and interest expense. The Company is an integrated enterprise, characterized by substantial intersegment cooperation, cost allocations, and sharing of assets. Therefore, the Company does not represent that these segments, if operated independently, would report the operating profit and other financial information shown below. Segment detail is summarized as follows (in millions):
 
Three Months Ended
April 30,
 
Nine Months Ended
April 30,
 
2017
 
2016
 
2017
 
2016
Net Sales
 
 
 
 
 
 
 
Engine Products segment
$
405.6

 
$
357.3

 
$
1,121.4

 
$
1,024.8

Industrial Products segment
202.6

 
214.0

 
590.4

 
601.7

Total
$
608.2

 
$
571.3

 
$
1,711.8

 
$
1,626.5

 
 

 
 

 
 
 
 
Earnings Before Income Taxes
 
 
 
 
 
 
 
Engine Products segment
$
63.1

 
$
48.7

 
$
157.2

 
$
112.1

Industrial Products segment
31.9

 
29.9

 
94.5

 
81.6

Corporate and Unallocated
(10.7
)
 
(6.5
)
 
(21.4
)
 
(18.8
)
Total
$
84.3

 
$
72.1

 
$
230.3

 
$
174.9


There were no customers that accounted for over 10% of net sales for the three or nine months ended April 30, 2017 or 2016. There were no customers that accounted for over 10% of gross accounts receivable as of April 30, 2017 or July 31, 2016.