Operating segments are components of an enterprise where separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance.

The Company’s chief operating decision maker is its Chief Executive Officer. The Company’s operating segments are managed separately because each operating segment represents a strategic business unit providing consulting and outsourcing services to clients in different industries.

The Company’s reportable operating segments are the five operating groups, which are Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources. Information regarding the Company’s reportable operating segments is as follows:



Fiscal
2017	Communications, Media & Technology		Financial Services		Health & Public Service		Products		Resources		Other (3)			Total
Net revenues	$	6,884,738	$	7,393,945	$	6,177,846	$	9,500,451	$	4,847,073	$	46,129		$	34,850,182
Depreciation and amortization (1)	148,690		147,343		143,659		228,400		133,697		—			801,789
Operating income	1,048,786		1,207,391		772,785		1,558,680		554,760		(509,793		)	4,632,609
Net assets as of August 31 (2)	916,325		155,386		911,605		1,299,898		953,820		112,264			4,349,298
2016
Net revenues	$	6,615,717	$	7,031,053	$	5,986,878	$	8,395,038	$	4,838,963	$	15,074		$	32,882,723
Depreciation and amortization (1)	141,356		139,518		134,788		206,806		106,584		—			729,052
Operating income	965,574		1,127,750		807,012		1,282,461		627,648		—			4,810,445
Net assets as of August 31 (2)	923,764		123,827		892,569		1,281,551		820,273		(137,761		)	3,904,223
2015
Net revenues	$	6,349,372	$	6,634,771	$	5,462,550	$	7,596,051	$	4,988,627	$	16,560		$	31,047,931
Depreciation and amortization (1)	152,329		128,413		115,010		168,731		81,440		—			645,923
Operating income	883,935		1,092,857		712,624		1,098,174		712,661		(64,382		)	4,435,869
Net assets as of August 31 (2)	798,623		186,739		812,278		1,158,953		723,113		(59,371		)	3,620,335

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(1)	Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control.


(2)	The Company does not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision maker include receivables from clients, current and non-current unbilled services, deferred contract costs and current and non-current deferred revenues.


(3)	Other operating income for fiscal 2017 and fiscal 2015 represents the pension settlement charges in the respective years. Fiscal 2015 amounts have been revised to conform to the current period presentation.

The accounting policies of the operating segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements.

Revenues are attributed to geographic regions and countries based on where client services are supervised. Information regarding geographic regions and countries is as follows:



Fiscal	North America		Europe		Growth Markets		Total
2017
Net revenues	$	16,290,842	$	11,933,093	$	6,626,247	$	34,850,182
Reimbursements	963,911		622,579		328,806		1,915,296
Revenues	17,254,753		12,555,672		6,955,053		36,765,478
Property and equipment, net as of August 31	274,463		294,154		571,981		1,140,598
2016
Net revenues	$	15,653,290	$	11,448,361	$	5,781,072	$	32,882,723
Reimbursements	970,248		635,362		309,328		1,914,938
Revenues	16,623,538		12,083,723		6,090,400		34,797,661
Property and equipment, net as of August 31	244,351		220,500		491,691		956,542
2015
Net revenues	$	14,209,387	$	10,929,572	$	5,908,972	$	31,047,931
Reimbursements	891,443		628,342		346,708		1,866,493
Revenues	15,100,830		11,557,914		6,255,680		32,914,424
Property and equipment, net as of August 31	230,359		179,925		391,600		801,884

The Company’s business in the United States represented 45%, 46% and 43% of its consolidated net revenues during fiscal 2017, 2016 and 2015, respectively. No other country individually comprised 10% or more of the Company’s consolidated net revenues during these periods. Business in Ireland, the Company’s country of domicile, represented approximately 1% of its consolidated net revenues during each of fiscal 2017, 2016 and 2015.

The Company conducts business in Ireland and in the following countries that hold 10% or more of its total consolidated Property and equipment, net:



	August 31, 2017		August 31, 2016		August 31, 2015
India	25	%	25	%	26	%
United States	23		25		28
Ireland	5		4		2

Revenues by type of work were as follows:



	Fiscal
	2017		2016		2015
Consulting	$	18,753,796	$	17,867,891	$	16,203,915
Outsourcing	16,096,386		15,014,832		14,844,016
Net revenues	34,850,182		32,882,723		31,047,931
Reimbursements	1,915,296		1,914,938		1,866,493
Revenues	$	36,765,478	$	34,797,661	$	32,914,424