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Segment Information | 9 Months Ended
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Sep. 30, 2020
Segment Reporting [Abstract] |
Segment Information | 10. Segment Information Financial information for the three and nine months ended September 30, 2020 and 2019 related to the Company's reportable segments, including a reconciliation from segment operating earnings to income before income taxes, the most directly comparable GAAP financial measure, is presented below:
|  | Three Months Ended |  |  | Nine Months Ended |
(in thousands) |  | September 30, 2020 |  |  | September 30, 2019 |  |  | September 30, 2020 |  |  | September 30, 2019 |
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Crawford Claims Solutions |  | $ | 98,369 |  |  | $ | 86,250 |  |  | $ | 257,407 |  |  | $ | 255,572 |
Crawford TPA Solutions |  |  | 87,210 |  |  |  | 99,495 |  |  |  | 270,870 |  |  |  | 296,807 |
Crawford Specialty Solutions |  |  | 67,545 |  |  |  | 68,932 |  |  |  | 196,794 |  |  |  | 206,237 |
Total segment revenues before reimbursements |  |  | 253,124 |  |  |  | 254,677 |  |  |  | 725,071 |  |  |  | 758,616 |
Reimbursements |  |  | 8,545 |  |  |  | 11,165 |  |  |  | 25,519 |  |  |  | 31,449 |
Total revenues |  | $ | 261,669 |  |  | $ | 265,842 |  |  | $ | 750,590 |  |  | $ | 790,065 |
Segment Operating Earnings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Crawford Claims Solutions |  | $ | 7,219 |  |  | $ | 2,661 |  |  | $ | 6,329 |  |  | $ | 4,058 |
Crawford TPA Solutions |  |  | 4,414 |  |  |  | 9,347 |  |  |  | 13,870 |  |  |  | 21,106 |
Crawford Specialty Solutions |  |  | 17,390 |  |  |  | 13,301 |  |  |  | 38,340 |  |  |  | 38,108 |
Total segment operating earnings |  |  | 29,023 |  |  |  | 25,309 |  |  |  | 58,539 |  |  |  | 63,272 |
(Deduct)/Add: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unallocated corporate and shared costs, net |  |  | (968 | ) |  |  | (1,649 | ) |  |  | (5,227 | ) |  |  | (2,393 | )
Net corporate interest expense |  |  | (1,599 | ) |  |  | (3,162 | ) |  |  | (6,275 | ) |  |  | (8,346 | )
Stock option expense |  |  | (457 | ) |  |  | (450 | ) |  |  | (1,033 | ) |  |  | (1,348 | )
Amortization of customer-relationship intangible assets |  |  | (3,665 | ) |  |  | (2,829 | ) |  |  | (9,153 | ) |  |  | (8,429 | )
Goodwill impairment |  |  | — |  |  |  | — |  |  |  | (17,674 | ) |  |  | — |
Restructuring costs |  |  | — |  |  |  | — |  |  |  | (5,714 | ) |  |  | — |
Arbitration and claim settlements |  |  | — |  |  |  | (1,200 | ) |  |  | — |  |  |  | (12,552 | )
Gain on disposition of businesses, net |  |  | 14,104 |  |  |  | — |  |  |  | 13,763 |  |  |  | — |
Income before income taxes |  | $ | 36,438 |  |  | $ | 16,019 |  |  | $ | 27,226 |  |  | $ | 30,204 |
Operating earnings is the primary financial performance measure used by the Company's senior management and chief operating decision maker ("CODM") to evaluate the financial performance of the Company's three operating segments and make resource allocation and certain compensation decisions. The Company believes this measure is useful to investors in that it allows them to evaluate segment operating performance using the same criteria used by the Company's senior management and CODM. Operating earnings will differ from net income computed in accordance with GAAP since operating earnings represent segment earnings before certain unallocated corporate and shared costs and credits, net corporate interest expense, stock option expense, amortization of customer-relationship intangible assets, goodwill impairment, restructuring costs, gain on disposition of business, arbitration and claim settlements, income taxes, and net income or loss attributable to noncontrolling interests and redeemable noncontrolling interests. Segment operating earnings includes allocations of certain corporate and shared costs. If the Company changes its allocation methods or changes the types of costs that are allocated to its three operating segments, prior period amounts presented in the current period financial statements are adjusted to conform to the current allocation process. Intersegment transactions are not material for any period presented. Revenues before reimbursements by major service line in the Crawford TPA Solutions segment, which operates under the Broadspire brand globally, and the Crawford Specialty Solutions segment are shown in the following table. The Company considers all Crawford Claims Solutions revenues to be derived from one service line.
|  | Three Months Ended |  |  | Nine Months Ended |
(in thousands) |  | September 30, 2020 |  |  | September 30, 2019 |  |  | September 30, 2020 |  |  | September 30, 2019 |
Crawford TPA Solutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Claims Management Services |  | $ | 51,617 |  |  | $ | 56,471 |  |  | $ | 158,633 |  |  | $ | 169,116 |
Medical Management Services |  |  | 35,593 |  |  |  | 43,024 |  |  |  | 112,237 |  |  |  | 127,691 |
Total Revenues before Reimbursements--Crawford TPA Solutions |  | $ | 87,210 |  |  | $ | 99,495 |  |  | $ | 270,870 |  |  | $ | 296,807 |
Crawford Specialty Solutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Global Technical Services |  | $ | 44,002 |  |  | $ | 45,990 |  |  | $ | 133,380 |  |  | $ | 135,628 |
Contractor Connection |  |  | 23,543 |  |  |  | 22,942 |  |  |  | 63,414 |  |  |  | 70,609 |
Total Revenues before Reimbursements--Crawford Specialty Solutions |  | $ | 67,545 |  |  | $ | 68,932 |  |  | $ | 196,794 |  |  | $ | 206,237 |

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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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&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 http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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