13. Segment Reporting

We manage our business in five reportable segments: Corporate Finance & Restructuring, Forensic and Litigation Consulting, Economic Consulting, Technology and Strategic Communications.

Our Corporate Finance & Restructuring segment focuses on the strategic, operational, financial and capital needs of our clients around the world and delivers a wide range of distressed and non-distressed practice offerings. Our distressed practice offerings include corporate restructuring (and bankruptcy) and interim management services. Our non-distressed practice offerings include financings, mergers and acquisitions (“M&A”), M&A integration, valuations and tax advice, as well as financial, operational and performance improvement services.

Our Forensic and Litigation Consulting segment provides law firms, companies, government clients and other interested parties with multidisciplinary, independent dispute advisory, investigations, data analytics, forensic accounting, business intelligence and risk mitigation services, as well as interim management and performance improvement services for our health solutions practice clients.

Our Economic Consulting segment provides law firms, companies, government entities and other interested parties with analysis of complex economic issues for use in legal, regulatory and international arbitration proceedings, strategic decision making and public policy debates in the U.S. and around the world.

Our Technology segment offers a comprehensive portfolio of information governance and e-discovery software, services and consulting support to companies, law firms, courts and government agencies worldwide. Our services allow our clients to control the risk and expense of e-discovery events, as well as manage their data in the context of compliance and risk.

Our Strategic Communications segment designs and executes communications strategies for management teams and boards of directors to help them seize opportunities, manage financial, regulatory and reputational challenges, navigate market disruptions, articulate their brand, stake a competitive position, and preserve and grow their operations.

We evaluate the performance of our operating segments based on Adjusted Segment EBITDA. We define Adjusted Segment EBITDA as a segment’s share of consolidated operating income before depreciation, amortization of intangible assets, remeasurement of acquisition-related contingent consideration, special charges and goodwill impairment charges. We define Total Adjusted Segment EBITDA, a non-GAAP financial measure, as the total of Adjusted Segment EBITDA for all segments, which excludes unallocated corporate expenses. We use Adjusted Segment EBITDA to internally evaluate the financial performance of our segments because we believe it reflects current core operating performance and provides an indicator of the segment’s ability to generate cash.

The table below presents revenues and Adjusted Segment EBITDA for our reportable segments:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Revenues
Corporate Finance & Restructuring	$	128,121	$	110,617	$	351,509	$	369,915
Forensic and Litigation Consulting		118,639		115,045		341,455		352,242
Economic Consulting		111,753		122,480		374,978		371,217
Technology		42,282		44,072		133,935		134,235
Strategic Communications		48,167		45,828		138,144		140,865
Total revenues	$	448,962	$	438,042	$	1,340,021	$	1,368,474
Adjusted Segment EBITDA
Corporate Finance & Restructuring	$	26,734	$	17,762	$	57,107	$	81,406
Forensic and Litigation Consulting		22,539		16,554		49,092		51,552
Economic Consulting		12,061		18,354		47,680		55,054
Technology		5,973		7,398		19,198		20,256
Strategic Communications		8,073		7,509		17,206		22,057
Total Adjusted Segment EBITDA	$	75,380	$	67,577	$	190,283	$	230,325

The table below reconciles Net income to Total Adjusted Segment EBITDA:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Net income	$	32,214		$	21,691		$	41,074		$	78,419
Add back:
Income tax provision		9,197			10,292			17,601			44,115
Interest income and other		(1,103	)		(3,213	)		(3,300	)		(9,895	)
Interest expense		6,760			6,304			18,811			18,836
Unallocated corporate expenses⁽¹⁾		18,827			21,738			60,166			60,890
Segment depreciation expense		6,603			7,920			20,602			22,128
Amortization of intangible assets		2,882			2,845			7,797			8,041
Segment special charges		—			—			26,830			6,811
Remeasurement of acquisition-related contingent consideration		—			—			702			980
Total Adjusted Segment EBITDA	$	75,380		$	67,577		$	190,283		$	230,325

⁽¹⁾	Includes $3.2 million special charges for corporate for the nine months ended September 30, 2017.