Business Unit Segment Information (Tables)

3 Months Ended

Mar. 31, 2019

Segment Reporting [Abstract]

Summary of Revenues and Gross Profit by Regions

The following is a summary of revenues and gross profit by operating segment for the three months ended March 31, 2019 and 2018:

	Three Months Ended
(millions) (unaudited)	March 31, 2019			Gross Margin %		March 31, 2018			Gross Margin %
Services Revenue
Segment One
Lease type contracts	$	90.6				$	93.1
Management type contracts	67.6					69.5
Total Segment One	158.2					162.6
Segment Two
Lease type contracts	7.0					6.4
Management type contracts	63.2					22.3
Total Segment Two	70.2					28.7
Other
Lease type contracts	0.2					—
Management type contracts	2.1					2.6
Total Other	2.3					2.6
Reimbursed management type contract revenue	178.7					172.9
Total Services Revenue	$	409.4				$	366.8
Gross Profit
Segment One
Lease type contracts	$	4.7		5	%	$	2.3		2	%
Management type contracts	23.5			35	%	23.7			34	%
Total Segment One	28.2					26.0
Segment Two
Lease type contracts	1.4			20	%	1.4			22	%
Management type contracts	15.8			25	%	5.9			26	%
Total Segment Two	17.2					7.3
Other
Lease type contracts	2.0			1,000	%	1.2			—	%
Management type contracts	5.8			276	%	4.9			188	%
Total Other	7.8					6.1
Total gross profit	$	53.2				$	39.4
General and administrative expenses	27.1					22.3
General and administrative expense percentage of gross profit	51		%			57		%
Depreciation and amortization	7.2					4.0
Operating income	18.9					13.1
Other expenses (income)
Interest expense	5.0					2.1
Interest income	(0.1		)			(0.1		)
Equity earnings from investment in unconsolidated entity	—					(10.1		)
Total other expenses (income)	4.9					(8.1		)
Earnings before income taxes	14.0					21.2
Income tax expense	3.1					5.3
Net income	10.9					15.9
Less: Net income attributable to noncontrolling interest	0.3					0.6
Net income attributable to SP Plus Corporation	$	10.6				$	15.3