Following the resignation of Roger Nuttall from his position as President of Camping World on December 21, 2018, the Company took steps during the quarter ended March 31, 2019 to realign the reporting structure of the Company including management and internal reporting. As a result of these changes, the Company determined that its reportable segments had changed. The Company’s reportable segments have been identified based on various commonalities amongst the Company’s individual product lines, which is consistent with the Company’s operating structure and associated management structure and management evaluates the performance of and allocates resources to these segments based on segment revenues and segment profit. The segment reporting for prior comparative periods have been recast to conform to the current period presentation.

As previously discussed, the Company previously had three reportable segments: (i) Consumer Services and Plans; (ii) Dealership and, (iii) Retail. Following the realignment, the Company now has the following two reportable segments: (i) Good Sam Services and Plans, and (ii) RV and Outdoor Retail. In conjunction with the first quarter 2019 realignment of its reporting structure, the Company combined its prior Dealership and Retail segments into the RV and Outdoor Retail segment and reclassified the Good Sam Club and co-branded credit card operations to the RV and Outdoor Retail segment from the Consumer Services and Plans segment to reflect the alignment and synergies of these businesses with the RV and Outdoor Retail locations. Within the Good Sam Services and Plans segment, the Company primarily derives revenue from the sale of the following offerings: emergency roadside assistance; property and casualty insurance programs; travel assist programs; extended vehicle service contracts; vehicle financing and refinancing; shows and events; and publications and directories. Within the RV and Outdoor Retail segment, the Company primarily derives revenue from the sale of new and used RVs; the sale of RV products and services, including the sale of parts, accessories, supplies and services for RVs, and equipment, gear and supplies for camping, hunting, fishing, skiing, snowboarding, bicycling, skateboarding, marine and watersport and other outdoor activities; commissions on the finance and insurance contracts related to the sale of RVs; and Good Sam Club memberships and co-branded credit cards.

The reportable segments identified above are the business activities of the Company for which discrete financial information is available and for which operating results are regularly reviewed by the Company’s chief operating decision maker to allocate resources and assess performance. The Company’s chief operating decision maker is a group comprised of the Chief Executive Officer and the President.

Reportable segment revenue, intersegment eliminations, segment income, floor plan interest expense, depreciation and amortization, other interest expense, total assets, and capital expenditures are as follows:


	Three Months Ended				Nine Months Ended
	September 30,		September 30,		September 30,		September 30,
($ in thousands)	2019		2018		2019		2018
Segment income (loss):⁽¹⁾
Good Sam Services and Plans⁽²⁾	$	18,247	$	18,701	$	61,869	$	61,139
RV and Outdoor Retail⁽²⁾		(42,800)		68,932		32,512		193,296
Total segment income (loss)		(24,553)		87,633		94,381		254,435
Corporate & other		(2,655)		(1,607)		(9,742)		(4,570)
Depreciation and amortization		(14,104)		(13,179)		(41,644)		(34,207)
Other interest expense, net		(17,568)		(16,794)		(53,422)		(45,740)
Tax Receivable Agreement liability adjustment		—		—		8,477		—
Loss and expense on debt restructure		—		—		—		(2,056)
Other expense, net		—		2		—		—
(Loss) income before income taxes	$	(58,880)	$	56,055	$	(1,950)	$	167,862

(1)

Segment income is defined as income from operations before depreciation and amortization plus floor plan interest expense.

(2)

The Company has adjusted certain prior period amounts for the immaterial correction of errors. See Note 1 – Summary of Significant Accounting Policies – Revisions for Correction of Immaterial Errors.


	Three Months Ended				Nine Months Ended
	September 30,		September 30,		September 30,		September 30,
($ in thousands)	2019		2018		2019		2018
Depreciation and amortization:
Good Sam Services and Plans	$	810	$	952	$	2,498		2,457
RV and Outdoor Retail		13,294		12,032		39,146		31,555
Subtotal		14,104		12,984		41,644		34,012
Corporate & other		—		195		—		195
Total depreciation and amortization	$	14,104	$	13,179	$	41,644	$	34,207


	Three Months Ended				Nine Months Ended
	September 30,		September 30,		September 30,		September 30,
($ in thousands)	2019		2018		2019		2018
Other interest expense, net:
Good Sam Services and Plans	$	—	$	1	$	(1)	$	(1)
RV and Outdoor Retail		2,450		1,361		6,863		4,184
Subtotal		2,450		1,362		6,862		4,183
Corporate & other		15,118		15,432		46,560		41,557
Total interest expense	$	17,568	$	16,794	$	53,422	$	45,740


	September 30,		December 31,
($ in thousands)	2019		2018
Assets:
Good Sam Services and Plans	$	99,803	$	174,623
RV and Outdoor Retail		3,166,381		2,438,908
Subtotal		3,266,184		2,613,531
Corporate & other		174,843		193,156
Total assets	$	3,441,027	$	2,806,687