Segment Information (Tables)

9 Months Ended

Sep. 30, 2018

Schedule of Provisions for Contractual Discounts and Estimated Uncompensated Care as a Percentage of Gross Segment Billings

Provisions for contractual discounts and estimated uncompensated care for our Air Medical segment (expressed as a percentage of gross segment billings) were as follows for the periods listed below:



	Quarter Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Provision for contractual discounts	65	%	65	%	66	%	66	%
Provision for uncompensated care	10	%	6	%	8	%	7	%

Schedule of Net Revenue Attributable to Insurance, Medicare, Medicaid, and Self-Pay as Percentage of Net Air Medical Revenues

Net revenue attributable to Insurance, Medicare, Medicaid, and Self-Pay (expressed as a percentage of net Air Medical revenues) were as follows for the periods listed below:



	Quarter Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Insurance	70	%	73	%	71	%	72	%
Medicare	20	%	17	%	20	%	18	%
Medicaid	9	%	9	%	8	%	9	%
Self-Pay	1	%	1	%	1	%	1	%

Schedule of Financial Information Concerning Reportable Operating Segments

Summarized financial information concerning our reportable operating segments for the quarters and nine months ended September 30, 2018 and 2017 is as follows:



	Quarter Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
	(Thousands of dollars)						(Thousands of dollars)
Segment operating revenues
Oil and Gas	$	93,338		$	75,700		$	286,046		$	222,098
Air Medical	70,192			70,280			194,331			192,840
Technical Services	5,257			4,187			18,023			16,271
Total operating revenues, net	168,787			150,167			498,400			431,209
Segment direct expenses ^{(1) (2)}
Oil and Gas ⁽¹⁾	94,832			81,467			285,818			236,878
Air Medical	60,358			51,120			170,966			152,363
Technical Services	4,892			3,761			14,563			12,565
Total direct expenses	160,082			136,348			471,347			401,806
Segment selling, general and administrative expenses
Oil and Gas	4,321			1,148			13,642			4,501
Air Medical	3,666			3,136			10,087			9,280
Technical Services	356			338			1,066			1,032
Total segment selling, general and administrative expenses	8,343			4,622			24,795			14,813
Total segment direct and selling, general and administrative expenses	168,425			140,970			496,142			416,619
Net segment (loss) profit
Oil and Gas	(5,815		)	(6,915		)	(13,414		)	(19,281		)
Air Medical	6,168			16,024			13,278			31,197
Technical Services	9			88			2,394			2,674
Total net segment profit	362			9,197			2,258			14,590

Other, net ⁽³⁾	1,845			710			(272		)	2,471
Unallocated selling, general and administrative costs ^{(1) (4)}	(7,912		)	(6,779		)	(21,404		)	(23,878		)
Interest expense	(8,357		)	(8,027		)	(24,894		)	(24,305		)
(Loss) earnings before income taxes	$	(14,062	)	$	(4,899	)	$	(44,312	)	$	(31,122	)


(1)	Included in direct expenses and unallocated selling, general, and administrative costs are the depreciation and amortization expense amounts below:

Depreciation and Amortization Expense Included in Direct Expenses and Unallocated Selling, General, and Administrative Costs



	Depreciation and Amortization Expense
	Quarter Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
	(Thousands of dollars)
Segment Direct Expense:
Oil and Gas	$	13,175	$	9,615	$	36,444	$	29,301
Air Medical	5,274		4,885		16,989		15,581
Technical Services	128		146		415		440
Total	$	18,577	$	14,646	$	53,848	$	45,322
Unallocated SG&A	$	2,366	$	1,936	$	5,693	$	5,271


(2)	Includes equity in (earnings) of unconsolidated affiliates, net.


(3)	Consists of (gains) losses on disposition of property and equipment and other income.


(4)	Represents corporate overhead expenses not allocable to segments.