Business Unit Segment Information (Tables)

6 Months Ended

Jun. 30, 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 and six months ended June 30, 2019 and 2018:

	Three Months Ended										Six Months Ended
(millions) (unaudited)	June 30, 2019			Gross Margin %		June 30, 2018			Gross Margin %		June 30, 2019			Gross Margin %		June 30, 2018			Gross Margin %
Services Revenue
Segment One
Lease type contracts	$	96.9				$	100.2				$	187.4				$	193.3
Management type contracts	61.1					62.1					128.7					131.7
Total Segment One	158.0					162.3					316.1					325.0
Segment Two
Lease type contracts	8.2					7.0					15.3					13.4
Management type contracts	66.7					22.8					129.9					45.1
Total Segment Two	74.9					29.8					145.2					58.5
Other
Lease type contracts	0.1					0.2					0.3					0.2
Management type contracts	2.1					2.8					4.2					5.4
Total Other	2.2					3.0					4.5					5.6
Reimbursed management type contract revenue	179.1					167.1					357.8					339.9
Total Services Revenue	$	414.2				$	362.2				$	823.6				$	729.0
Gross Profit
Segment One
Lease type contracts	$	9.8		10	%	$	9.6		10	%	$	14.4		8	%	$	12.0		6	%
Management type contracts	23.5			39	%	23.9			38	%	47.3			37	%	47.6			36	%
Total Segment One	33.3					33.5					61.7					59.6
Segment Two
Lease type contracts	2.5			31	%	2.1			30	%	4.0			26	%	3.5			26	%
Management type contracts	19.6			29	%	7.7			34	%	35.3			27	%	13.6			30	%
Total Segment Two	22.1					9.8					39.3					17.1
Other
Lease type contracts	1.1			1,100	%	1.2			600	%	3.1			1,033	%	2.4			1,200	%
Management type contracts	5.4			257	%	6.6			236	%	11.0			262	%	11.5			213	%
Total Other	6.5					7.8					14.1					13.9
Total gross profit	$	61.9				$	51.1				$	115.1				$	90.6
General and administrative expenses	27.7					22.3					54.8					44.6
General and administrative expense percentage of gross profit	45		%			44		%			48		%			49		%
Depreciation and amortization	7.3					4.5					14.5					8.5
Operating income	26.9					24.3					45.8					37.5
Other expenses (income)
Interest expense	4.9					2.2					9.9					4.3
Interest income	(0.1		)			(0.1		)			(0.2		)			(0.2		)
Equity earnings from investment in unconsolidated entity	—					—					—					(10.0		)
Total other expenses (income)	4.8					2.1					9.7					(5.9		)
Earnings before income taxes	22.1					22.2					36.1					43.4
Income tax expense	5.8					6.0					8.9					11.3
Net income	16.3					16.2					27.2					32.1
Less: Net income attributable to noncontrolling interest	1.1					0.9					1.4					1.5
Net income attributable to SP Plus Corporation	$	15.2				$	15.3				$	25.8				$	30.6