36. Segmented Information

The Company provides comprehensive professional services in the area of infrastructure and facilities throughout North America and globally. It considers the basis on which it is organized, including geographic areas and service offerings, to identify its reportable segments. Operating segments of the Company are defined as components of the Company for which separate financial information is available and are evaluated regularly by the chief operating decision maker when allocating resources and assessing performance. The chief operating decision maker is the CEO of the Company, and the Company’s operating segments are based on its two primary service offerings and regional geographic areas.

The three Consulting Services reportable segments provide professional consulting in engineering, architecture, interior design, landscape architecture, surveying, environmental sciences, project management, and project economics services in the area of infrastructure and facilities. The Construction Services reportable segment provides construction management at-risk services primarily on water-related projects.

Segment performance is evaluated by the CEO based on gross margin and is measured consistently with gross margin in the consolidated financial statements. Inter-segment revenues are eliminated on consolidation and reflected in the Adjustments and Eliminations column. Comparative figures in the table below were reclassified due to a realignment between the Consulting Services—United States and Consulting Services—Global reportable segments.

Reportable segments

For the year ended December 31, 2017

Consulting Services

Adjustments

United

Construction

Total

and

Canada

States

Global

Services

Segments

Eliminations

Consolidated

Total gross revenue

1,221.9

2,254.0

664.7

1,126.2

5,266.8

(126.7

)

5,140.1

Less inter-segment revenue

30.2

28.0

53.7

14.8

126.7

(126.7

)

Gross revenue from external customers

1,191.7

2,226.0

611.0

1,111.4

5,140.1

Less subconsultants and other direct expenses

164.1

511.3

179.5

867.9

1,722.8

Total net revenue

1,027.6

1,714.7

431.5

243.5

3,417.3

Gross margin

551.5

958.7

251.7

66.0

1,827.9



	For the year ended December 31, 2016
	Consulting Services										Adjustments
							Construction		Total		and
	Canada		United States		Global		Services		Segments		Eliminations			Consolidated
	$		$		$		$		$		$			$

Total gross revenue		1,200.3		2,078.5		495.8		656.9		4,431.5		(131.4	)		4,300.1
Less inter-segment revenue		31.5		15.5		72.7		11.7		131.4		(131.4	)		-
Gross revenue from external customers		1,168.8		2,063.0		423.1		645.2		4,300.1		-			4,300.1
Less subconsultants and other direct expenses		148.2		467.1		112.9		473.5		1,201.7		-			1,201.7

Total net revenue		1,020.6		1,595.9		310.2		171.7		3,098.4		-			3,098.4

Gross margin		549.7		883.0		180.1		63.5		1,676.3		-			1,676.3



Geographic information: Non-current assets	December 31 2017 $		December 31 2016 $

Canada		452.4		471.2
United States		1,311.2		1,479.8
United Kingdom		119.3		135.9
Other countries		148.7		404.6

Total non-current assets		2,031.6		2,491.5

Non-current assets in the table above consist of property and equipment, goodwill, and intangible assets. Geographic

information is attributed to countries based on the location of the assets.


Geographic information: Gross revenue	For the year ended December 31
	2017 $		2016 $
Canada		1,202.3		1,168.8
United States		2,923.2		2,468.2
United Kingdom		533.0		318.2
Other countries		481.6		344.9

Total gross revenue from external customers		5,140.1		4,300.1

Gross revenue is attributed to countries based on the location of the project.

Gross revenue by services	For the year ended December 31
	2017 $		2016 $

Consulting Services
Buildings		898.1		818.2
Energy & Resources		479.2		418.5
Environmental Services		683.8		636.5
Infrastructure		1,090.4		1,059.7
Water		877.2		722.0
Construction Services		1,111.4		645.2

Total gross revenue from external customers		5,140.1		4,300.1

The Company’s organizational structure for Consulting Services was realigned from four to five business operating units effective January 1, 2017. Gross revenue for comparative figures was reclassified due to this realignment and a realignment of services.

Customers

The Company has a large number of clients in various industries and sectors of the economy. No particular customer exceeds 10% of the Company’s gross revenue.