Segment Reporting

We have two operating segments, Domestic and Global. 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, expenses associated with our managed services business, marketing expenses, communications expenses and unreimbursed travel expenses. "Other" includes expenses that have not been allocated to the operating segments, such as software development, general and administrative expenses, acquisition costs and related adjustments, share-based compensation expense, and certain amortization and depreciation. Performance of the segments is assessed at the operating earnings level by our chief operating decision maker, who is our Interim Chief Executive Officer. 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 nine months ended September 30, 2017 and October 1, 2016:



(In thousands)	Domestic		Global		Other			Total

Three Months Ended 2017
Revenues	$	1,133,971	$	142,036	$	—		$	1,276,007

Cost of revenues	176,198		26,706		—			202,904
Operating expenses	502,256		68,229		254,712			825,197
Total costs and expenses	678,454		94,935		254,712			1,028,101

Operating earnings (loss)	$	455,517	$	47,101	$	(254,712	)	$	247,906



(In thousands)	Domestic		Global		Other			Total

Three Months Ended 2016
Revenues	$	1,055,037	$	129,520	$	—		$	1,184,557

Cost of revenues	161,625		21,345		—			182,970
Operating expenses	446,704		60,430		252,228			759,362
Total costs and expenses	608,329		81,775		252,228			942,332

Operating earnings (loss)	$	446,708	$	47,745	$	(252,228	)	$	242,225



(In thousands)	Domestic		Global		Other			Total

Nine Months Ended 2017
Revenues	$	3,421,429	$	407,058	$	—		$	3,828,487

Cost of revenues	549,895		75,065		—			624,960
Operating expenses	1,474,591		197,333		790,183			2,462,107
Total costs and expenses	2,024,486		272,398		790,183			3,087,067

Operating earnings (loss)	$	1,396,943	$	134,660	$	(790,183	)	$	741,420



(In thousands)	Domestic		Global		Other			Total

Nine Months Ended 2016
Revenues	$	3,132,566	$	406,088	$	—		$	3,538,654

Cost of revenues	488,404		75,715		—			564,119
Operating expenses	1,304,731		183,824		786,995			2,275,550
Total costs and expenses	1,793,135		259,539		786,995			2,839,669

Operating earnings (loss)	$	1,339,431	$	146,549	$	(786,995	)	$	698,985