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Segment Information
 9 Months Ended
Jun. 26, 2020
Segment Reporting [Abstract]  
Segment Information
18. SEGMENT INFORMATION
        
        The Company has two operating segments, which are also its reportable segments. The Company's operating segments are organized based upon primary market channels and, in most instances, the end use of products.
        
        Through its Electrical Raceway segment, the Company manufactures products that deploy, isolate and protect a structure's electrical circuitry from the original power source to the final outlet. These products, which include electrical conduit, armored cable, cable trays, mounting systems and fittings, are critical components of the electrical infrastructure for maintenance, repair and remodel markets. The vast majority of the Company's Electrical Raceway net sales are made to electrical distributors, who then serve electrical contractors and the Company considers both to be customers.

Through the MP&S segment, the Company provides products and services that frame, support and secure component parts in a broad range of structures, equipment and systems in electrical, industrial and construction applications. The Company's principal products in this segment are metal framing products and in-line galvanized mechanical tube. Through its metal framing business, the Company designs, manufactures and installs metal strut and fittings used to assemble mounting structures that support heavy equipment and electrical content in buildings and other structures.
 
Both segments use Adjusted EBITDA as the primary measure of profit and loss. Segment Adjusted EBITDA is the sum of income (loss) before income taxes, adjusted to exclude unallocated expenses, depreciation and amortization, interest expense, net, restructuring charges, stock-based compensation, certain legal matters, transaction costs and other items, such as inventory reserves and adjustments, loss on disposal of property, plant and equipment, insurance recovery related to damages of property, plant and equipment, release of indemnified uncertain tax positions, and realized or unrealized gain (loss) on foreign currency transactions.
        
Intersegment transactions primarily consist of product sales at designated transfer prices on an arm's-length basis. Gross profit earned and reported within the segment is eliminated in the Company's consolidated results. Certain manufacturing and distribution expenses are allocated between the segments on a pro rata basis due to the shared nature of activities. Recorded amounts represent a proportional amount of the quantity of product produced for each segment. Certain assets, such as machinery and equipment and facilities, are not allocated to each segment despite serving both segments. These shared assets are reported within the MP&S segment. We allocate certain corporate operating expenses that directly benefit our operating segments, such as insurance and information technology, on a basis that reasonably approximates an estimate of the use of these services.
Three months ended
 June 26, 2020June 28, 2019
(in thousands)External Net SalesIntersegment Sales
Adjusted EBITDA 
External Net SalesIntersegment Sales
Adjusted EBITDA 
Electrical Raceway$285,412  $634  $57,455  $372,895  $334  $76,721  
MP&S99,487  —  12,243  120,596  —  20,595  
Eliminations—  (634) —  (334) 
Consolidated operations$384,899  $—  $493,491  $—  
 
Nine months ended
 June 26, 2020June 28, 2019
(in thousands)External Net SalesIntersegment Sales
Adjusted EBITDA 
External Net SalesIntersegment Sales
Adjusted EBITDA 
Electrical Raceway$965,205  $1,922  $206,630  $1,069,229  $920  $212,585  
MP&S322,796  —  45,041  345,599  —  48,903  
Eliminations—  (1,922) —  (920) 
Consolidated operations$1,288,001  $—  $1,414,828  $—  

Presented below is a reconciliation of operating segment Adjusted EBITDA to Income before income taxes:
Three months endedNine months ended
(in thousands)June 26, 2020June 28, 2019June 26, 2020June 28, 2019
Operating segment Adjusted EBITDA
Electrical Raceway$57,455  $76,721  $206,630  $212,585  
MP&S12,243  20,595  45,041  48,903  
Total69,698  97,316  251,671  261,488  
Unallocated expenses (a)
(5,975) (8,835) (23,232) (25,890) 
Depreciation and amortization(18,316) (17,760) (55,524) (54,061) 
Interest expense, net(9,421) (12,789) (30,605) (38,277) 
Restructuring charges(474) (709) (3,339) (3,181) 
Stock-based compensation(1,656) (4,120) (9,302) (8,936) 
Transaction costs(122) (76) (179) (363) 
Other (b)
(984) (5,371) (2,317) (8,213) 
Income before income taxes$32,750  $47,656  $127,173  $122,567  
(a) Represents unallocated selling, general and administrative activities and associated expenses including, in part, executive, legal, finance, human resources, information technology, business development and communications, as well as certain costs and earnings of employee-related benefits plans, such as stock-based compensation and a portion of self-insured medical costs.
(b) Represents other items, such as inventory reserves and adjustments, loss on disposal of property, plant and equipment, insurance recovery related to damages of property, plant and equipment , release of indemnified uncertain tax positions and realized or unrealized gain (loss) on foreign currency transactions..

The Company's net sales by geography were as follows for the nine months ended June 26, 2020 and June 28, 2019:

Three months endedNine months ended
(in thousands)June 26, 2020June 28, 2019June 26, 2020June 28, 2019
United States$348,960  $436,767  $1,146,156  $1,240,402  
Other Americas4,474  7,821  18,713  26,030  
Europe27,112  36,277  96,439  108,947  
Asia-Pacific4,353  12,626  26,693  39,449  
Total$384,899  $493,491  $1,288,001  $1,414,828  
        The table below shows the amount of net sales from external customers for each of the Company's product categories which accounted for 10% or more of consolidated net sales in either period for the nine months ended June 26, 2020 and June 28, 2019:
Three months endedNine months ended
(in thousands)June 26, 2020June 28, 2019June 26, 2020June 28, 2019
Metal Electrical Conduit and Fittings$105,079  $139,342  $354,530  404,720  
Armored Cable and Fittings60,141  90,891  226,578  263,864  
PVC Electrical Conduit and Fittings71,914  78,765  216,143  213,181  
Cable Tray and Cable Ladders40,759  50,680  142,108  147,592  
Other raceway products7,519  13,217  25,846  39,872  
Electrical Raceway285,412  372,895  965,205  1,069,229  
Mechanical Pipe59,985  63,502  184,010  186,209  
Metal Framing and Fittings25,087  29,328  83,620  88,389  
Other MP&S products14,415  27,766  55,166  71,001  
MP&S99,487  120,596  322,796  345,599  
Net sales$384,899  $493,491  $1,288,001  $1,414,828