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Segment Information | 3 Months Ended
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Jul. 31, 2022
Segment Information [Abstract] |
Segment Information | Note 10 — Segment Information We report our segment information in accordance with the provisions of FASB Accounting Standards Codification (ASC) Topic 280, “Segment Reporting”. These segments reflect the way our chief operating decision maker evaluates our business performance and manages the operations. The performance metric used by our chief operating decision maker to evaluate performance of our reportable segments is Adjusted Contribution to Profit. Our segment reporting structure consists of three reportable segments, which are listed below, as well as a Corporate category, which includes certain costs that are not allocated to the reportable segments:
| ● | Research
| ● | Academic & Professional Learning
| ● | Education Services
Segment information is as follows:
|  | Three Months Ended July 31, |
|  | 2022 |  |  | 2021 |
Revenue: |  |  |  |  |  |
Research (1) |  | $ | 274,913 |  |  | $ | 274,756 |
Academic & Professional Learning |  |  | 132,959 |  |  |  | 139,264 |
Education Services |  |  | 79,697 |  |  |  | 74,368 |
Total revenue |  | $ | 487,569 |  |  | $ | 488,388 |
Adjusted Contribution to Profit: |  |  |  |  |  |  |  |
Research (1) |  | $ | 69,104 |  |  | $ | 79,024 |
Academic & Professional Learning |  |  | 1,375 |  |  |  | 8,323 |
Education Services (2) |  |  | (11,742 | ) |  |  | (1,861 | )
Total adjusted contribution to profit |  |  | 58,737 |  |  |  | 85,486 |
Adjusted corporate contribution to profit |  |  | (48,667 | ) |  |  | (44,794 | )
Total adjusted operating income |  | $ | 10,070 |  |  | $ | 40,692 |
Depreciation and Amortization: |  |  |  |  |  |  |  |
Research (1) |  | $ | 23,801 |  |  | $ | 23,762 |
Academic & Professional Learning |  |  | 16,532 |  |  |  | 18,364 |
Education Services (2) |  |  | 13,790 |  |  |  | 8,303 |
Total depreciation and amortization |  |  | 54,123 |  |  |  | 50,429 |
Corporate depreciation and amortization |  |  | 4,156 |  |  |  | 4,137 |
Total depreciation and amortization |  | $ | 58,279 |  |  | $ | 54,566 |
(1) | The Research segment was previously referred to as Research Publishing & Platforms.
(2) | On January 1, 2020, Wiley acquired mthree, a talent placement provider that addresses the IT skills gap by finding, training, and placing job-ready technology talent in roles with leading corporations worldwide. Its results of operations are included in our Education Services segment. In late May 2022, Wiley renamed the mthree talent development solution to Wiley Edge and discontinued use of the mthree trademark during the three months ended July 31, 2022. As a result of these actions, we determined that a revision of the useful life was warranted and the intangible asset was fully amortized over its remaining useful life resulting in accelerated amortization expense of $4.6 million in the three months ended July 31, 2022. This amortization expense was an adjustment to the Education Services Adjusted contribution to profit. In addition, it was included in Depreciation and amortization in the table above for segment reporting.
The following table shows a reconciliation of our consolidated US GAAP Operating (Loss) Income to Non-GAAP Adjusted Operating Income:
|  | Three Months Ended July 31, |
|  | 2022 |  |  | 2021 |
US GAAP Operating (Loss) Income |  | $ | (16,965 | ) |  | $ | 40,968 |
Adjustments: |  |  |  |  |  |  |  |
Restructuring and related charges (credits) (1) |  |  | 22,441 |  |  |  | (276 | )
Accelerated amortization of an intangible asset (2) |  |  | 4,594 |  |  |  | — |
Non-GAAP Adjusted Operating Income |  | $ | 10,070 |  |  | $ | 40,692 |
(1) | See Note 9, “Restructuring and Related Charges (Credits)” for these charges by segment.
(2) | As described above, this accelerated amortization relates to the mthree trademark.
See Note 4, “Revenue Recognition, Contracts with Customers,” for revenue from contracts with customers disaggregated by segment and product type for the three months ended July 31, 2022 and 2021.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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