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Segment Disclosures
9 Months Ended
Oct. 03, 2021
Segment Reporting [Abstract]  
Segment Disclosures Segment Disclosures
The Company’s operating segments, which also represent its reporting segments, are based on the organizational structure for which financial results are regularly evaluated by the Company’s chief operating decision-maker ("CODM", the Company’s CEO) to determine resource allocation and assess performance. The Company’s five reportable segments, (1) Professional & Industrial, (2) Science, Engineering & Technology, (3) Education, (4) Outsourcing & Consulting, and (5) International, reflect the specialty services the Company provides to customers and represent how the business is organized internally. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services. Consistent with the information provided to and evaluated by the CODM, the goodwill impairment charge in the first quarter of 2020 was included in Corporate expenses.
The following tables present information about the reported revenue from services and gross profit of the Company by reportable segment, along with a reconciliation to earnings (loss) before taxes and equity in net earnings (loss) of affiliate, for the third quarter and September year to date 2021 and 2020. Asset information by reportable segment is not presented, since the Company does not produce such information internally nor does it use such information to manage its business.
 Third QuarterSeptember Year to Date
 2021202020212020
 (In millions of dollars)
Revenue from Services:  
Professional & Industrial$452.6 $446.5 $1,386.7 $1,346.7 
Science, Engineering & Technology306.2 244.0 859.1 761.5 
Education66.6 27.5 284.1 195.1 
Outsourcing & Consulting113.4 87.9 320.0 261.0 
International256.8 232.4 810.1 710.6 
Less: Intersegment revenue(0.2)(0.1)(0.6)(0.3)
Consolidated Total$1,195.4 $1,038.2 $3,659.4 $3,274.6 
 Third QuarterSeptember Year to Date
 2021202020212020
 (In millions of dollars)
Earnings (loss) from Operations:  
Professional & Industrial gross profit$76.6 $77.1 $227.7 $241.1 
Professional & Industrial SG&A expenses(69.4)(65.3)(207.8)(210.4)
Professional & Industrial earnings (loss) from operations7.2 11.8 19.9 30.7 
Science, Engineering & Technology gross profit68.1 50.7 187.8 156.0 
Science, Engineering & Technology SG&A expenses(48.4)(31.3)(131.0)(99.1)
Science, Engineering & Technology earnings (loss) from operations19.7 19.4 56.8 56.9 
Education gross profit10.0 4.1 44.0 28.8 
Education SG&A expenses(17.0)(11.6)(46.5)(37.7)
Education earnings (loss) from operations(7.0)(7.5)(2.5)(8.9)
Outsourcing & Consulting gross profit37.3 29.1 103.4 87.1 
Outsourcing & Consulting SG&A expenses(30.7)(25.4)(89.2)(79.1)
Outsourcing & Consulting earnings (loss) from operations6.6 3.7 14.2 8.0 
International gross profit36.9 30.0 110.3 90.5 
International SG&A expenses(34.5)(39.9)(102.2)(101.4)
International earnings (loss) from operations2.4 (9.9)8.1 (10.9)
Corporate(19.9)(19.9)(63.2)(178.9)
Consolidated Total9.0 (2.4)33.3 (103.1)
Gain (loss) on investment in Persol Holdings35.5 16.8 71.8 (31.4)
Other income (expense), net(0.3)(0.7)(4.0)3.6 
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate$44.2 $13.7 $101.1 $(130.9)
Depreciation and amortization expense included in SG&A expenses by segment above are as follows:

Third QuarterSeptember Year to Date
2021202020212020
(In millions of dollars)
Depreciation and amortization:
Professional & Industrial$1.3 $1.4 $4.1 $4.1 
Science, Engineering & Technology3.2 1.0 7.5 3.1 
Education0.9 0.9 2.8 2.7 
Outsourcing & Consulting0.1 0.2 0.5 0.5 
International0.5 0.5 1.5 1.6