Reportable Segments

3 Months Ended

Mar. 28, 2020

The Company reports segment information in accordance with ASC Topic No. 280 “Segment Reporting” (“Topic No. 280”). Effective the beginning of fiscal year 2020, the Company's Chief Executive Officer, who is the chief operating decision maker ("CODM"), re-evaluated the structure of the Company's internal organization as a result of the 2019 acquisition of QSI. To reflect management's revised perspective, the Company is now organized into three operating and reportable segments: Infrastructure (INF), which includes the Company's engineering, civil program management, and construction quality assurance practices; Building, Technology & Sciences (BTS), which includes the Company's utility services, environmental practices and buildings program management practices; and Geospatial Solutions (GEO), which includes the Company's geospatial solution practices. The GEO segment has been created in order to provide greater visibility regarding the operational and financial performance of QSI and of the Company as a whole. The GEO segment structure is consistent with how the Company plans and allocates resources, manages its business, and assesses its performance. There was no impact to the INF and BTS prior period segment financial results. The assets of QSI were reallocated from the Company's INF reportable segment to the Company's new GEO reportable segment.

We evaluate the performance of these reportable segments based on their respective operating income before the effect of amortization expense related to acquisitions and other unallocated corporate expenses. We account for inter-segment revenues and transfers as if the sales and transfers were to third parties. All intercompany balances and transactions are eliminated in consolidation.

The following tables set forth summarized financial information concerning our reportable segments:



	Three Months Ended
	March 28, 2020			March 30, 2019
Gross revenues
INF	$	85,476		$	77,772
BTS	43,525			40,274
GEO	37,958			—
Elimination of inter-segment revenues	(1,479		)	(711		)
Total gross revenues	$	165,480		$	117,335

Segment income before taxes
INF	$	13,340		$	12,574
BTS	5,419			5,917
GEO	7,613			—
Total Segment income before taxes	26,372			18,491
Corporate⁽¹⁾	(20,778		)	(11,431		)
Total income before taxes	$	5,594		$	7,060

⁽¹⁾Includes amortization of intangibles of $8,339 and $5,000 for the three months ended March 28, 2020 and March 30, 2019, respectively.



	March 28, 2020		December 28, 2019
Assets
INF	$	306,061	$	303,239
BTS	129,556		131,967
GEO	366,933		365,605
Corporate⁽¹⁾	88,868		92,326
Total assets	$	891,418	$	893,137

⁽¹⁾Corporate assets consist of intercompany eliminations and assets not allocated to segments including cash and cash equivalents and certain other assets.

Substantially all of the Company's assets are located in the United States.

Upon adoption of Topic 606, we disaggregate our gross revenues from contracts with customers by geographic location, customer-type and contract-type for each of our reportable segments. Disaggregated revenues include the elimination of inter-segment revenues which has been allocated to each segment. We believe this best depicts how the nature, amount, timing and uncertainty of our revenues and cash flows are affected by economic factors. Gross revenue, classified by the major geographic areas in which the Company's customers were located, were as follows:



	Three Months Ended March 28, 2020								Three Months Ended March 30, 2019
	INF		BTS		GEO		Total		INF		BTS		GEO		Total
United States	$	84,426	$	40,442	$	37,537	$	162,405	$	77,273	$	37,497	$	—	$	114,770
Foreign	—		2,670		405		3,075		—		2,565		—		2,565
Total gross revenues	$	84,426	$	43,112	$	37,942	$	165,480	$	77,273	$	40,062	$	—	$	117,335

Gross revenue by customer were as follows:



	Three Months Ended March 28, 2020								Three Months Ended March 30, 2019
	INF		BTS		GEO		Total		INF		BTS		GEO		Total
Public and quasi-public sector	$	65,385	$	17,836	$	26,513	$	109,734	$	68,129	$	15,316	$	—	$	83,445
Private sector	19,041		25,276		11,429		55,746		9,144		24,746		—		33,890
Total gross revenues	$	84,426	$	43,112	$	37,942	$	165,480	$	77,273	$	40,062	$	—	$	117,335

Gross revenues by contract type were as follows:



	Three Months Ended March 28, 2020								Three Months Ended March 30, 2019
	INF		BTS		GEO		Total		INF		BTS		GEO		Total
Cost-reimbursable contracts	$	80,365	$	33,211	$	37,942	$	151,518	$	75,767	$	32,144	$	—	$	107,911
Fixed-unit price contracts	4,061		9,901		—		13,962		1,506		7,918		—		9,424
Total gross revenues	$	84,426	$	43,112	$	37,942	$	165,480	$	77,273	$	40,062	$	—	$	117,335