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Segment Reporting
 12 Months Ended
Dec. 31, 2021
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
We define our reportable segments based on the way the CODM, the chief executive officer, manages the operations for purposes of allocating resources and assessing performance commencing with the three months ended March 31, 2021. We classify our operations into two reportable segments as follows:

•Evolent Health Services, which houses our Administrative Simplification solution and certain supporting population health infrastructure; and
•Clinical Solutions, which includes our specialty care management and physician-oriented total cost of care solutions, along with the New Century Health and Evolent Care Partners brands.

In the ordinary course of business, our reportable segments enter into transactions with one another. While intersegment transactions are treated like third-party transactions to determine segment performance, the revenues and expenses recognized by the segment that is the counterparty to the transaction are eliminated in consolidation and do not affect consolidated results.

The CODM uses revenue in accordance with U.S. GAAP and Adjusted EBITDA as the relevant segment performance measures to evaluate the performance of the segments and allocate resources.

Adjusted EBITDA is a segment performance financial measure that offers a useful view of the overall operation of our businesses and may be different than similarly-titled segment performance financial measures used by other companies.

Adjusted EBITDA is defined as net loss attributable to common shareholders of Evolent Health, Inc. before interest income, interest expense, (provision) benefit for income taxes, depreciation and amortization expenses, adjusted to exclude equity method investment impairment, gain on transfer of membership, loss on repayment of debt, loss on extinguishment of debt, goodwill impairment, gain (loss) from equity method investees, changes in fair value of contingent consideration and indemnification asset, net loss attributable to non-controlling interests, other income (expense), net, repositioning costs, stock-based compensation expense, severance costs, amortization of contract cost assets, strategy and shareholder advisory services, acquisition-related costs and gain (loss) from discontinued operations.

Management considers revenue and Adjusted EBITDA to be the appropriate metrics to evaluate and compare the ongoing operating performance of our segments on a consistent basis across reporting periods as they eliminate the effect of items which are not indicative of each segment's core operating performance.

The following tables present our segment information for the years ended December 31, 2021, 2020 and 2019 (in thousands). Segment information for the years ended December 31, 2020 and 2019 (including segments total Adjusted EBITDA) has been restated to conform to the reporting structure change described in Note 2.

Evolent Health ServicesClinical SolutionsIntersegment
Eliminations		Subtotal
Corporate (1)
Consolidated
Revenue
For the Year Ended December 31, 2021
Transformation services$11,204 $— $— $11,204 $— $11,204 
Platform and operations services300,423 598,144 (1,814)896,753 — 896,753 
Total revenue$311,627 $598,144 $(1,814)$907,957 $— $907,957 
For the Year Ended December 31, 2020
Transformation services$11,990 $— $— $11,990 $— $11,990 
Platform and operations services373,144 542,279 (2,774)912,649 — 912,649 
Total revenue$385,134 $542,279 $(2,774)$924,639 $— $924,639 
For the Year Ended December 31, 2019
Transformation services$15,203 $— $— $15,203 $— $15,203 
Platform and operations services394,328 278,217 (626)671,919 — 671,919 
Total revenue$409,531 $278,217 $(626)$687,122 $— $687,122 
Evolent Health ServicesClinical SolutionsSubtotal
Corporate (1)
Segments Total
For the Year Ended December 31, 2021
Adjusted EBITDA$17,063 $82,920 $99,983 $(33,666)$66,317 
For the Year Ended December 31, 2020
Adjusted EBITDA$57,731 $26,864 $84,595 $(36,022)$48,573 
For the Year Ended December 31, 2019
Adjusted EBITDA$(561)$12,523 $11,962 $(25,793)$(13,831)
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(1)Corporate includes various finance, human resources, legal, executive, and other corporate infrastructure expenses.

The following table presents our reconciliation of consolidated segments total Adjusted EBITDA to net loss attributable to common shareholders of Evolent Health, Inc. for the years ended December 31, 2021, 2020 and 2019 (in thousands):
For the Year Ended December 31,
202120202019
Net loss attributable to common shareholders of Evolent Health, Inc.$(37,601)$(334,246)$(301,971)
Less:
Interest income407 2,633 3,406 
Interest expense(25,425)(28,325)(14,555)
(Provision) benefit for income taxes(483)2,368 22,795 
Depreciation and amortization expenses(60,037)(60,835)(60,323)
Equity method investment impairment— (47,133)— 
Gain on transfer of membership45,938 — — 
Loss on repayment of debt, net(21,343)— — 
Loss on extinguishment of debt— (4,789)— 
Goodwill impairment— (215,100)(199,800)
Gain (loss) from equity method investees13,179 10,039 (9,465)
Gain (loss) on disposal of assets— (698)9,600 
Change in fair value of contingent consideration and indemnification asset(13,281)(3,860)3,997 
Net loss attributable to non-controlling interests— — 3,609 
Other income (expense), net(146)(118)(489)
Purchase accounting adjustments— — (1,915)
Repositioning costs(7,318)(1,275)— 
Stock-based compensation expense(16,711)(14,606)(15,618)
Severance costs(198)(8,986)(17,350)
Amortization of contract cost assets(476)(3,944)(2,876)
Strategy and shareholder advisory expenses(6,513)— — 
Acquisition costs(4,194)(2,116)(10,769)
Gain (loss) from discontinued operations (1)
(7,317)(6,074)1,613 
Adjusted EBITDA$66,317 $48,573 $(13,831)
————————
(1)Includes $6.8 million gain on disposal of discontinued operations for the year ended December 31, 2021.
Asset information by segment is not a key measure of performance used by the CODM. Accordingly, we have not disclosed asset information by segment.