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Segment and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Profit or loss and assets for reportable segment

The following table presents information about profit or loss and assets for each reportable segment:

		For the fiscal years ended December 31,
		2018				2017				2016
Revenues:
Brazil		$	1,345,453			$	1,496,573			$	1,333,237
Caribbean division		483,743				474,822				409,671
NOLAD		406,848				386,874				363,965
SLAD		845,527				961,256				821,757
Total revenues		$	3,081,571			$	3,319,525			$	2,928,630
Adjusted EBITDA:
Brazil		$	218,391			$	218,172			$	168,076
Caribbean division		(8,281		)		40,844				18,049
NOLAD		32,313				33,717				36,288
SLAD		73,670				87,083				76,327
Total reportable segments		316,093				379,816				298,740
Corporate and others (i)		(58,096		)		(74,879		)		(60,295		)
Total adjusted EBITDA		$	257,997			$	304,937			$	238,445

		For the fiscal years ended December 31,
		2018				2017				2016
Adjusted EBITDA reconciliation:
Total Adjusted EBITDA		$	257,997			$	304,937			$	238,445
(Less) Plus items excluded from computation that affect operating income:
Depreciation and amortization		(105,800		)		(99,382		)		(92,969		)
Gains from sale or insurance recovery of property and equipment		4,973				95,081				57,244
Write-offs of property and equipment		(4,167		)		(8,528		)		(5,776		)
Impairment of long-lived assets		(18,950		)		(17,564		)		(7,697		)
Impairment of goodwill		(167		)		(200		)		(5,045		)
Reorganization and optimization plan expenses		(11,003		)		—				(5,341		)
ADBV Long-Term Incentive Plan incremental compensation from modification		575				(1,409		)		(281		)
Operating income		123,458				272,935				178,580
(Less) Plus:
Net interest expense		(52,868		)		(68,357		)		(66,880		)
Loss from derivative instruments		(565		)		(7,065		)		(3,065		)
Foreign currency exchange results		14,874				(14,265		)		32,354
Other non-operating expenses, net		270				(435		)		(2,360		)
Income tax expense		(48,136		)		(53,314		)		(59,641		)
Net income attributable to non-controlling interests		(186		)		(333		)		(178		)
Net income attributable to Arcos Dorados Holdings Inc.		$	36,847			$	129,166			$	78,810

		For the fiscal years ended December 31,
		2018				2017				2016
Depreciation and amortization:
Brazil		$	52,632			$	52,442			$	43,733
Caribbean division		22,835				25,210				27,376
NOLAD		20,829				20,635				21,975
SLAD		19,293				15,292				14,477
Total reportable segments		115,589				113,579				107,561
Corporate and others (i)		5,696				5,978				5,478
Purchase price allocation (ii)		(15,485		)		(20,175		)		(20,070		)
Total depreciation and amortization		$	105,800			$	99,382			$	92,969
Property and equipment expenditures:
Brazil		$	100,926			$	91,769			$	42,657
Caribbean division		18,640				16,759				14,387
NOLAD		24,145				17,565				10,117
SLAD		53,300				48,621				24,967
Others		30				52				154
Total property and equipment expenditures		$	197,041			$	174,766			$	92,282

		As of December 31,
		2018				2017
Total assets:
Brazil		$	751,550			$	786,897
Caribbean division		303,467				416,541
NOLAD		247,697				271,558
SLAD		291,300				297,581
Total reportable segments		1,594,014				1,772,577
Corporate and others (i)		105,835				172,400
Purchase price allocation (ii)		(121,810		)		(141,234		)
Total assets		$	1,578,039			$	1,803,743

(i) Primarily relates to corporate general and administrative expenses, corporate supply chain operations in Uruguay, and related assets. Corporate general and administrative expenses consist of corporate office support costs in areas such as facilities, finance, human resources, information technology, legal, marketing, restaurant operations, supply chain and training. As of December 31, 2018 and 2017, corporate assets primarily includes corporate cash and cash equivalents.

(ii) Relates to the purchase price allocation adjustment made at corporate level, which reduces the total assets and the corresponding depreciation and amortization

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

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