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Segment Information (Tables)
9 Months Ended
Sep. 30, 2019
Segment Reporting [Abstract]  
Summary of Financial Information Concerning Reportable Segments
Summarized financial information concerning our reportable segments is shown in the following tables.
Due to the July 2018 sale of LifeWorks discussed in Note D, the results of Ceridian for the three and nine months ended September 30, 2018 have been adjusted to remove the effects of the discontinued operations of LifeWorks as well as to reflect Ceridian's retrospective adoption of ASC Topic 606 and certain other accounting standards.
On February 8, 2019, the DNB Acquisition closed. Our chief operating decision maker reviews the full financial results of Dun & Bradstreet for purposes of assessing performance and allocating resources. Accordingly, we consider Dun & Bradstreet a reportable segment and have included the full results of Dun & Bradstreet subsequent to the DNB Acquisition in the tables below. See below for further discussion of Dun & Bradstreet and our accounting for our related investment.
As of and for the three months ended September 30, 2019:
 
Restaurant Group
 
T-System
 
Ceridian
 
Dun & Bradstreet
 
Corporate and Other
 
Ceridian and Dun & Bradstreet Elimination
 
Total
 
(in millions)
Restaurant revenues
$
247.7

 
$

 
$

 
$

 
$

 
$

 
$
247.7

Other operating revenues

 
13.4

 
202.3

 
408.2

 
9.3

 
(610.5
)
 
22.7

Revenues from external customers
247.7

 
13.4

 
202.3

 
408.2

 
9.3

 
(610.5
)
 
270.4

Interest, investment and other income, including realized gains and losses
1.1

 
7.9

 

 
6.7

 
85.3

 
(6.7
)
 
94.3

Total revenues and other income
248.8

 
21.3

 
202.3

 
414.9

 
94.6

 
(617.2
)
 
364.7

Depreciation and amortization
9.0

 
3.4

 
14.9

 
123.4

 
0.5

 
(138.3
)
 
12.9

Interest expense
(1.5
)
 
(1.4
)
 
(7.8
)
 
(85.6
)
 
(2.3
)
 
93.4

 
(5.2
)
(Loss) earnings before income taxes and equity in earnings (losses) of unconsolidated affiliates
(13.2
)
 
4.4

 
(2.9
)
 
(79.3
)
 
74.3

 
82.2

 
65.5

Income tax (benefit) expense

 
0.6

 
(65.6
)
 
(23.8
)
 
15.0

 
89.4

 
15.6

(Loss) earnings, before equity in earnings (losses) of unconsolidated affiliates
(13.2
)
 
3.8

 
62.7

 
(55.5
)
 
59.3

 
(7.2
)
 
49.9

Equity in earnings (losses) of unconsolidated affiliates

 

 

 
0.6

 
0.4

 
(9.3
)
 
(8.3
)
Net (loss) earnings
$
(13.2
)
 
$
3.8

 
$
62.7

 
$
(54.9
)
 
$
59.7

 
$
(16.5
)
 
$
41.6

Assets
$
610.1


$
198.4


$
5,436.2

 
$
9,075.7

 
$
1,085.2

 
$
(14,511.9
)
 
$
1,893.7

Goodwill
76.5


88.3


1,961.2

 
2,967.4

 

 
(4,928.6
)
 
164.8


As of and for the three months ended September 30, 2018:
 
Restaurant Group
 
T-System
 
Ceridian
 
 Corporate
and Other
 
Ceridian Elimination
 
Total
 
(in millions)
Restaurant revenues
$
269.3

 
$

 
$

 
$

 
$

 
$
269.3

Other operating revenues

 
14.1

 
178.1

 
10.1

 
(178.1
)
 
24.2

Revenues from external customers
269.3

 
14.1

 
178.1

 
10.1

 
(178.1
)
 
293.5

Interest investment and other income, including realized gains and losses
(2.4
)
 

 

 
15.3

 

 
12.9

Total revenues and other income
266.9

 
14.1

 
178.1

 
25.4

 
(178.1
)
 
306.4

Depreciation and amortization
11.8

 
3.9

 
14.3

 
0.4

 
(14.3
)
 
16.1

Interest expense
(4.1
)
 
(1.4
)
 
(8.8
)
 
5.1

 
8.8

 
(0.4
)
(Loss) earnings before income taxes and equity in earnings (losses) of unconsolidated affiliates
(21.7
)
 
(2.3
)
 
6.5

 
11.2

 
(6.5
)
 
(12.8
)
Income tax (benefit) expense

 
(0.5
)
 
(0.7
)
 
(0.4
)
 
0.7

 
(0.9
)
(Loss) earnings before equity in earnings of unconsolidated affiliates
(21.7
)
 
(1.8
)
 
7.2

 
11.6

 
(7.2
)
 
(11.9
)
Equity in earnings of unconsolidated affiliates

 

 

 
2.6

 
1.2

 
3.8

Net (loss) earnings
$
(21.7
)
 
$
(1.8
)
 
$
7.2

 
$
14.2

 
$
(6.0
)
 
$
(8.1
)
Assets
$
454.8

 
$
219.5

 
$
6,057.4

 
$
690.4

 
$
(6,057.4
)
 
$
1,364.7

Goodwill
103.1

 
94.0

 
1,949.8

 
0.1

 
(1,949.8
)
 
$
197.2

As of and for the nine months ended September 30, 2019:
 
Restaurant Group
 
T-System
 
Ceridian
 
Dun & Bradstreet
 
Corporate and Other
 
Ceridian and Dun & Bradstreet Elimination
 
Total
 
(in millions)
Restaurant revenues
$
772.0

 
$

 
$

 
$

 
$

 
$

 
$
772.0

Other operating revenues

 
38.5

 
602.3

 
981.2

 
19.5

 
(1,583.5
)
 
58.0

Revenues from external customers
772.0

 
38.5

 
602.3

 
981.2

 
19.5

 
(1,583.5
)
 
830.0

Interest, investment and other income, including realized gains and losses
4.6

 
7.4

 

 
20.7

 
170.8

 
(20.7
)
 
182.8

Total revenues and other income
776.6

 
45.9

 
602.3

 
1,001.9

 
190.3

 
(1,604.2
)
 
1,012.8

Depreciation and amortization
28.1

 
10.3

 
43.9

 
340.6

 
1.7

 
(384.5
)
 
40.1

Interest expense
(4.0
)
 
(4.2
)
 
(25.2
)
 
(220.6
)
 
(6.2
)
 
245.8

 
(14.4
)
(Loss) earnings before income taxes and equity in earnings of unconsolidated affiliates
(32.9
)
 
(5.5
)
 
22.7

 
(277.1
)
 
144.1

 
254.4

 
105.7

Income tax (benefit) expense
(0.1
)
 
(1.8
)
 
(57.5
)
 
(77.2
)
 
16.2

 
134.7

 
14.3

(Loss) earnings, before equity in earnings (losses) of unconsolidated affiliates
(32.8
)
 
(3.7
)
 
80.2

 
(199.9
)
 
127.9

 
119.7

 
91.4

Equity in earnings (losses) of unconsolidated affiliates

 

 

 
3.4

 
1.1

 
(55.3
)
 
(50.8
)
Net (loss) earnings
$
(32.8
)
 
$
(3.7
)
 
$
80.2

 
$
(196.5
)
 
$
129.0

 
$
64.4

 
$
40.6

Assets
$
610.1

 
$
198.4

 
$
5,436.2

 
$
9,075.7

 
$
1,085.2

 
$
(14,511.9
)
 
$
1,893.7

Goodwill
76.5

 
88.3

 
1,961.2

 
2,967.4

 

 
(4,928.6
)
 
164.8

As of and for the nine months ended September 30, 2018:
 
Restaurant Group
 
T-System
 
Ceridian
 
 Corporate
and Other
 
Ceridian Elimination
 
Total
 
(in millions)
Restaurant revenues
$
819.3

 
$

 
$

 
$

 
$

 
$
819.3

Other operating revenues

 
44.3

 
545.9

 
24.6

 
(545.9
)
 
68.9

Revenues from external customers
819.3

 
44.3

 
545.9

 
24.6

 
(545.9
)
 
888.2

Interest investment and other income, including realized gains and losses
(1.0
)
 

 

 
83.3

 

 
82.3

Total revenues and other income
818.3

 
44.3

 
545.9

 
107.9

 
(545.9
)
 
970.5

Depreciation and amortization
33.2

 
11.2

 
42.4

 
0.9

 
(42.4
)
 
45.3

Interest expense
(11.6
)
 
(2.9
)
 
(74.4
)
 
10.9

 
74.4

 
(3.6
)
(Loss) earnings before income taxes and equity in earnings (losses) of unconsolidated affiliates
(36.9
)
 
(5.7
)
 
(37.9
)
 
19.9

 
37.9

 
(22.7
)
Income tax (benefit) expense

 
(2.8
)
 
6.3

 
(1.0
)
 
(6.3
)
 
(3.8
)
(Loss) earnings before equity in earnings (losses) of unconsolidated affiliates
(36.9
)
 
(2.9
)
 
(44.2
)
 
20.9

 
44.2

 
(18.9
)
Equity in earnings (losses) of unconsolidated affiliates
0.1

 

 

 
3.4

 
(20.4
)
 
(16.9
)
Net (loss) earnings
$
(36.8
)
 
$
(2.9
)
 
$
(44.2
)
 
$
24.3

 
$
23.8

 
$
(35.8
)
Assets
$
454.8

 
$
219.5

 
$
6,057.4

 
$
690.4

 
$
(6,057.4
)
 
$
1,364.7

Goodwill
103.1

 
94.0

 
1,949.8

 
0.1

 
(1,949.8
)
 
$
197.2