(11) Segment Reporting

We have two operating segments, Domestic and Global. Our Chief Executive Officer is our chief operating decision maker ("CODM"). Revenues are derived primarily from the sale of clinical, financial and administrative information systems and solutions. The cost of revenues includes the cost of third party consulting services, computer hardware, devices and sublicensed software purchased from manufacturers for delivery to clients. It also includes the cost of hardware maintenance and sublicensed software support subcontracted to the manufacturers. Operating expenses incurred by the geographic business segments consist of sales and client service expenses including salaries of sales and client service personnel, communications expenses and unreimbursed travel expenses. “Other” includes expenses that have not been allocated to the operating segments, such as software development, marketing, general and administrative, share-based compensation expense and depreciation. Performance of the segments is assessed at the operating earnings level and, therefore, the segment operations have been presented as such, as our CODM reviews segment performance exclusive of these charges. Items such as interest, income taxes, capital expenditures and total assets are managed at the consolidated level and thus are not included in our operating segment disclosures. Accounting policies for each of the reportable segments are the same as those used on a consolidated basis.

The following table presents a summary of our operating segments and other expense for the three and six months ended June 28, 2014 and June 29, 2013:



(In thousands)	Domestic		Global		Other			Total

Three Months Ended 2014
Revenues	$	766,763	$	84,999	$	—		$	851,762

Cost of revenues	147,776		14,593		—			162,369
Operating expenses	165,653		34,962		297,145			497,760
Total costs and expenses	313,429		49,555		297,145			660,129

Operating earnings (loss)	$	453,334	$	35,444	$	(297,145	)	$	191,633



(In thousands)	Domestic		Global		Other			Total

Three Months Ended 2013
Revenues	$	618,991	$	88,570	$	—		$	707,561

Cost of revenues	113,099		12,701		—			125,800
Operating expenses	143,111		24,977		247,217			415,305
Total costs and expenses	256,210		37,678		247,217			541,105

Operating earnings (loss)	$	362,781	$	50,892	$	(247,217	)	$	166,456



(In thousands)	Domestic		Global		Other			Total

Six Months Ended 2014
Revenues	$	1,464,467	$	172,056	$	—		$	1,636,523

Cost of revenues	263,121		28,347		—			291,468
Operating expenses	326,719		68,304		580,396			975,419
Total costs and expenses	589,840		96,651		580,396			1,266,887

Operating earnings (loss)	$	874,627	$	75,405	$	(580,396	)	$	369,636



(In thousands)	Domestic		Global		Other			Total

Six Months Ended 2013
Revenues	$	1,195,630	$	191,960	$	—		$	1,387,590

Cost of revenues	219,796		33,233		—			253,029
Operating expenses	290,867		50,607		470,062			811,536
Total costs and expenses	510,663		83,840		470,062			1,064,565

Operating earnings (loss)	$	684,967	$	108,120	$	(470,062	)	$	323,025