Segment Reporting

We have two operating segments, Domestic and Global. Revenues are derived primarily from the sale of clinical, financial and administrative information solutions and services. 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 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 29, 2018 and September 30, 2017:



(In thousands)	Domestic		Global		Other			Total

Three Months Ended 2018
Revenues	$	1,188,154	$	151,919	$	—		$	1,340,073

Costs of revenue	202,980		27,352		—			230,332
Operating expenses	532,958		67,220		302,407			902,585
Total costs and expenses	735,938		94,572		302,407			1,132,917

Operating earnings (loss)	$	452,216	$	57,347	$	(302,407	)	$	207,156



(In thousands)	Domestic		Global		Other			Total

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

Costs of revenue	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

Nine Months Ended 2018
Revenues	$	3,525,314	$	475,347	$	—		$	4,000,661

Costs of revenue	617,839		82,554		—			700,393
Operating expenses	1,604,297		209,771		875,542			2,689,610
Total costs and expenses	2,222,136		292,325		875,542			3,390,003

Operating earnings (loss)	$	1,303,178	$	183,022	$	(875,542	)	$	610,658



(In thousands)	Domestic		Global		Other			Total

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

Costs of revenue	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