Segment Data

We report our segment information in accordance with the provisions of ASC 280, Segment Reporting.

During the fourth quarter of fiscal 2018, in accordance with ASC 280, the Company determined that its North American Managed Service Program (“MSP”) meets the criteria to be presented as a reportable segment. To provide period over period comparability, the Company has recast the prior period North American MSP segment data to conform to the current presentation in the prior period. This change did not have any impact on the consolidated financial results for any period presented. Our current reportable segments are (i) North American Staffing, (ii) International Staffing and (iii) North American MSP. The non-reportable businesses are combined and disclosed with corporate services under the category Corporate and Other.

Segment operating income (loss) is comprised of segment net revenue less cost of services, selling, administrative and other operating costs, and restructuring and severance costs. The Company allocates to the segments all operating costs except for costs not directly related to the operating activities such as corporate-wide general and administrative costs. These costs are not allocated because doing so would not enhance the understanding of segment operating performance and are not used by management to measure segment performance.

Financial data concerning the Company’s segment revenue and operating income (loss) as well as results from Corporate and Other are summarized in the following tables (in thousands):



	Three Months Ended January 27, 2019
	Total			North American Staffing			International Staffing		North American MSP		Corporate and Other (1)			Eliminations (2)
Net revenue	$	253,436		$	211,848		$	26,266	$	8,217	$	7,846		$	(741	)
Cost of services	215,737			181,685			22,138		5,918		6,737			(741		)
Gross margin	37,699			30,163			4,128		2,299		1,109			—

Selling, administrative and other operating costs	39,810			26,278			3,742		1,307		8,483			—
Restructuring and severance costs	59			(2		)	82		27		(48		)	—
Operating income (loss)	(2,170		)	3,887			304		965		(7,326		)	—
Other income (expense), net	(772		)
Income tax provision	273
Net loss	$	(3,215	)



	Three Months Ended January 28, 2018
	Total			North American Staffing			International Staffing			North American MSP		Corporate and Other (1)			Eliminations (2)
Net revenue	$	253,338		$	206,235		$	29,579		$	8,480	$	10,247		$	(1,203	)
Cost of services	217,329			178,358			25,077			6,761		8,336			(1,203		)
Gross margin	36,009			27,877			4,502			1,719		1,911			—

Selling, administrative and other operating costs	46,938			28,498			4,372			1,402		12,666			—
Restructuring and severance costs	518			5			228			52		233			—
Operating income (loss)	(11,447		)	(626		)	(98		)	265		(10,988		)	—
Other income (expense), net	(607		)
Income tax benefit	(1,360		)
Net loss	$	(10,694	)

(1) Revenues are primarily derived from Volt Customer Care Solutions.

(2) The majority of intersegment sales results from North American Staffing providing resources to Volt Customer Care Solutions.