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Segment Information
 6 Months Ended
Jun. 30, 2020
Segment Reporting [Abstract]  
Segment Information SEGMENT INFORMATION
SPLP operates through the following segments: Diversified Industrial, Energy, Financial Services, and Corporate and Other, which are managed separately and offer different products and services. The Diversified Industrial segment is comprised of manufacturers of engineered niche industrial products, including joining materials, tubing, building materials, performance materials, electrical products, cutting replacement products and services, and a packaging business. The Energy segment provides drilling and production services to the oil & gas industry and owns a youth sports business. The Financial Services segment consists primarily of the operations of WebBank, a Utah chartered industrial bank, which engages in a full range of banking activities. The Corporate and Other segment consists of several consolidated subsidiaries, including Steel Services, equity method and other investments, and cash and cash equivalents. Its income or loss includes certain unallocated general corporate expenses.

Steel Services has management services agreements with our consolidated subsidiaries and other related companies as further discussed in Note 17 - "Related Party Transactions." Steel Services charged the Diversified Industrial, Energy and Financial Services segments approximately $5,430, $1,058 and $12, respectively, for the three months ended June 30, 2020 and $11,873, $1,867 and $514, respectively, for the three months ended June 30, 2019. Steel Services charged the Diversified Industrial, Energy and Financial Services segments approximately $14,142, $2,632 and $862, respectively, for the six months ended June 30, 2020 and $17,975, $4,329 and $1,482, respectively for the six months ended June 30, 2019. These service fees are reflected as expenses in the segment income (loss) below, but are eliminated in consolidation.

During the first quarter of 2020, the Company changed the measurement methods used to determine reported segment income or loss by allocating additional expenses from the Corporate and Other segment to the Diversified Industrial, Energy and Financial Services segments. The 2019 financial information has been recast to reflect these changes on a comparable basis. Accordingly, for the three months ended June 30, 2019, the Company allocated additional expenses of $2,692 and $424 to the Diversified Industrial and Energy segments, respectively, and reduced expenses to the Financial Services segment by $206, from the Corporate and Other segment. For the six months ended June 30, 2019, the Company allocated additional expenses of $5,384 and $848 to the Diversified Industrial and Energy segments, respectively, and reduced expenses to the Financial Services segment by $412, from the Corporate and Other segment.
In addition, as described in Note 3 - "Discontinued Operations," the Company recast all 2019 financial information associated w ith API, previously included in the Diversified Industrial segment, to discontinued operations, to reflect these changes on a comparable basis.

Segment information is presented below:
Three Months Ended
June 30,		Six Months Ended
June 30,
2020201920202019
Revenue:
Diversified industrial net sales
$252,172  $300,049  $514,472  $580,970  
Energy net revenue
14,302  43,532  52,904  82,518  
Financial services revenue
28,963  42,134  75,961  78,040  
Total revenue
$295,437  $385,715  $643,337  $741,528  
Income (loss) from continuing operations before interest expense and income taxes:
Diversified industrial
$13,162  $15,606  $28,036  $30,651  
Energy
(5,352) 329  (5,150) (1,426) 
Financial services
(815) 14,344  3,191  27,576  
Corporate and other
(1,010) 18,743  (51,665) 25,190  
Income (loss) from continuing operations before interest expense and income taxes5,985  49,022  (25,588) 81,991  
Interest expense
7,722  10,272  16,037  20,477  
Income tax (benefit) provision
(1,320) 14,798  (4,749) 17,800  
Net (loss) income from continuing operations
$(417) $23,952  $(36,876) $43,714  
(Income) loss of associated companies, net of taxes:
Corporate and other$(4,893) $7,118  $29,614  $(2,263) 
Total$(4,893) $7,118  $29,614  $(2,263) 
Segment depreciation and amortization:
Diversified industrial$12,383  $11,868  $24,650  $23,522  
Energy3,731  4,420  7,487  8,865  
Financial services92  101  263  199  
Corporate and other39  39  80  73  
Total depreciation and amortization$16,245  $16,428  $32,480  $32,659