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Segment Information
3 Months Ended
Mar. 31, 2020
Segment Reporting [Abstract]  
Segment Information
Segment Information
Financial information for the three months ended March 31, 2020 and 2019 related to the Company's reportable segments, including a reconciliation from segment operating earnings to income before income taxes, the most directly comparable GAAP financial measure, is presented below.
 
Three Months Ended
(in thousands)
March 31,
2020
 
March 31,
2019
Revenues:
 
 
 
Crawford Claims Solutions
$
77,587

 
$
83,319

Crawford TPA Solutions
96,935

 
97,794

Crawford Specialty Solutions
63,009

 
65,945

Total segment revenues before reimbursements
237,531

 
247,058

Reimbursements
8,515

 
9,319

Total revenues
$
246,046

 
$
256,377

 
 
 
 
Segment Operating Earnings
 
 
 
Crawford Claims Solutions
$
(3,679
)
 
$
(313
)
Crawford TPA Solutions
6,285

 
6,733

Crawford Specialty Solutions
6,957

 
12,195

Total segment operating earnings
9,563

 
18,615

 
 
 
 
Deduct:
 
 
 
Unallocated corporate and shared costs, net
(2,550
)
 
(3,914
)
Net corporate interest expense
(2,224
)
 
(2,716
)
Stock option expense
(290
)
 
(485
)
Amortization of customer-relationship intangible assets
(2,756
)
 
(2,798
)
Goodwill impairment
(17,674
)
 

Restructuring costs
(5,714
)
 

(Loss) Income before income taxes
$
(21,645
)
 
$
8,702



Operating earnings is the primary financial performance measure used by the Company's senior management and chief operating decision maker ("CODM") to evaluate the financial performance of the Company's three operating segments and make resource allocation and certain compensation decisions. The Company believes this measure is useful to investors in that it allows them to evaluate segment operating performance using the same criteria used by the Company's senior management and CODM. Operating earnings will differ from net income computed in accordance with GAAP since operating earnings represent segment earnings before certain unallocated corporate and shared costs and credits, net corporate interest expense, stock option expense, amortization of customer-relationship intangible assets, goodwill impairment, restructuring costs, income taxes, and net income or loss attributable to noncontrolling interests and redeemable noncontrolling interests.
Segment operating earnings includes allocations of certain corporate and shared costs. If the Company changes its allocation methods or changes the types of costs that are allocated to its three operating segments, prior period amounts presented in the current period financial statements are adjusted to conform to the current allocation process.
Intersegment transactions are not material for any period presented.
Revenues before reimbursements by major service line in the Crawford TPA Solutions segment, which operates under the Broadspire brand globally, and the Crawford Specialty Solutions segment are shown in the following table. The Company considers all Crawford Claims Solutions revenues to be derived from one service line.
 
Three Months Ended
(in thousands)
March 31,
2020
 
March 31,
2019
Crawford TPA Solutions
 
 
 
Claims Management Services
$
54,866

 
$
56,911

Medical Management Services
42,069

 
40,883

Total Revenues before Reimbursements--Crawford TPA Solutions
$
96,935

 
$
97,794

Crawford Specialty Solutions
 
 
 
Global Technical Services
$
43,908

 
$
44,373

Contractor Connection
19,101

 
21,572

Total Revenues before Reimbursements--Crawford Specialty Solutions
$
63,009

 
$
65,945