19. 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, approaches 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 segment profit to evaluate operating segment performance and determine how to allocate resources to operating segments. “Segment profit” is defined as revenue less cost of revenue (exclusive of depreciation and amortization). 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. A reconciliation of segment profit to net loss before income taxes is presented below.


		Year ended December 31, 2019
	ITPS		HS		LLPS		Total
Revenue	$	1,234,284	$	256,721	$	71,332	$	1,562,337
Cost of revenue (exclusive of depreciation and amortization)		1,001,655		180,045		43,035		1,224,735
Segment profit		232,629		76,676		28,297		337,602
Selling, general and administrative expenses (exclusive of depreciation and amortization)								198,864
Depreciation and amortization								100,903
Impairment of goodwill and other intangible assets								349,557
Related party expense								9,501
Interest expense, net								163,449
Debt modification and extinguishment costs								1,404
Sundry expense, net								969
Other expense, net								14,429
Net loss before income taxes							$	(501,474)


		Year ended December 31, 2018 (As Restated)
	ITPS		HS		LLPS		Total
Revenue	$	1,273,647	$	228,015	$	84,560	$	1,586,222
Cost of revenue (exclusive of depreciation and amortization)		1,010,320		151,877		51,206		1,213,403
Segment profit		263,327		76,138		33,354		372,819
Selling, general and administrative expenses (exclusive of depreciation and amortization)								184,908
Depreciation and amortization								138,077
Impairment of goodwill and other intangible assets								48,127
Related party expense								12,403
Interest expense, net								155,991
Debt modification and extinguishment costs								1,067
Sundry income, net								(3,271)
Other income, net								(3,030)
Net loss before income taxes							$	(161,453)


		Year ended December 31, 2017 (As Restated)
	ITPS		HS		LLPS		Total
Revenue	$	820,677	$	233,595	$	91,619	$	1,145,891
Cost of revenue (exclusive of depreciation and amortization)		619,694		152,290		55,560		827,544
Segment profit		200,983		81,305		36,059		318,347
Selling, general and administrative expenses (exclusive of depreciation and amortization)								220,955
Depreciation and amortization								98,890
Impairment of goodwill and other intangible assets								69,437
Related party expense								33,431
Interest expense, net								129,676
Debt modification and extinguishment costs								35,512
Sundry expense, net								2,295
Other income, net								(1,297)
Net loss before income taxes							$	(270,552)

The following table presents revenues by principal geographic area where the Company’s customers are located for the years ended December 31, 2019, 2018, and 2017.


	Years ended December 31,
	2019		2018 (As Restated)		2017 (As Restated)
United States	$	1,286,678	$	1,347,516	$	1,000,827
EMEA		248,466		211,314		130,098
Other		27,193		27,392		14,966
Total Consolidated Revenue	$	1,562,337	$	1,586,222	$	1,145,891