15. Segment and Geographic Area Information

The Company’s operating segments are significant strategic business units that align its products and services with how it manages its business, approach the markets and interacts with its clients. The Company is organized into three segments: ITPS, HS, and LLPS.

ITPS: The ITPS segment provides a wide range of solutions and services designed to aid businesses in information capture, processing, decisioning and distribution to customers primarily in the financial services, commercial, public sector and legal industries.

HS: The HS segment operates and maintains a consulting and outsourcing business specializing in both the healthcare provider and payer markets.

LLPS: The LLPS segment provides a broad and active array of legal services in connection with class action, bankruptcy labor, claims adjudication and employment and other legal matters.

The chief operating decision maker reviews operating segment revenue and cost of revenue. The Company does not allocate Selling, general, and administrative expenses, depreciation and amortization, interest expense and sundry, net. The Company manages assets on a total company basis, not by operating segment, and therefore asset information and capital expenditures by operating segments are not presented.


	Three months ended September 30, 2019
	ITPS		HS		LLPS		Total
Revenue	$	291,979	$	62,132	$	18,806	$	372,917
Cost of revenue		239,388		40,973		10,861		291,222
Selling, general and administrative expenses								50,372
Depreciation and amortization								27,114
Impairment of goodwill and other intangible assets								99,682
Related party expense								1,405
Interest expense, net								39,747
Debt modification and extinguishment costs								—
Sundry income, net								(10)
Other expense, net								581
Net loss before income taxes							$	(137,196)


	Three months ended September 30, 2018
	ITPS		HS		LLPS		Total
Revenue	$	307,313	$	56,776	$	18,941	$	383,030
Cost of revenue		246,492		36,919		12,525		295,936
Selling, general and administrative expenses								44,913
Depreciation and amortization								35,041
Related party expense								759
Interest expense, net								38,339
Debt modification and extinguishment costs								1,067
Sundry income, net								(2,571)
Other income, net								(781)
Net loss before income taxes							$	(29,673)


		Nine months ended September 30, 2019
	ITPS		HS		LLPS		Total
Revenue	$	925,709	$	186,915	$	54,217	$	1,166,841
Cost of revenue		743,557		119,816		32,737		896,110
Selling, general and administrative expenses								151,884
Depreciation and amortization								82,326
Impairment of goodwill and other intangible assets								99,682
Related party expense								3,454
Interest expense, net								117,778
Debt modification and extinguishment costs								1,404
Sundry expense, net								1,028
Other expense, net								4,965
Net loss before income taxes							$	(191,790)


		Nine months ended September 30, 2018
	ITPS		HS		LLPS		Total
Revenue	$	949,381	$	171,722	$	65,476	$	1,186,579
Cost of revenue		752,796		111,135		39,751		903,682
Selling, general and administrative expenses								137,231
Depreciation and amortization								109,428
Related party expense								3,267
Interest expense, net								114,883
Debt modification and extinguishment costs								1,067
Sundry income, net								(4,961)
Other income, net								(4,813)
Net loss before income taxes							$	(73,205)