The Company has two reportable operating segments: Seating, which includes complete seat systems and all major seat components, including seat covers and surface materials such as leather and fabric, seat structures and mechanisms, seat foam and headrests, and E-Systems, which includes complete electrical distribution systems, as well as sophisticated electronic control modules, electrification products, connectivity products and software solutions for the cloud, cars and mobile devices.

The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, none of which meets the requirements for being classified as an operating segment. Corporate and regional headquarters costs include various support functions, such as information technology, corporate finance, legal, executive administration and human resources, as well as advanced engineering expenses.

The Company evaluates the performance of its operating segments based primarily on (i) revenues from external customers, (ii) pretax income before equity in net income of affiliates, interest expense and other (income) expense, net, ("segment earnings") and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization.

A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):



	Three Months Ended June 29, 2019
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	3,839.4	$	1,168.2	$	—		$	5,007.6
Segment earnings ⁽¹⁾	283.2		84.7		(62.7		)	305.2
Depreciation and amortization	83.4		40.9		4.0			128.3
Capital expenditures	80.0		52.5		4.0			136.5
Total assets	7,714.0		3,093.2		2,040.5			12,847.7



	Three Months Ended June 30, 2018
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	4,274.7	$	1,306.1	$	—		$	5,580.8
Segment earnings ⁽¹⁾	348.3		175.1		(55.2		)	468.2
Depreciation and amortization	81.4		36.9		3.5			121.8
Capital expenditures	113.7		52.4		3.3			169.4
Total assets	7,508.2		2,530.3		2,243.9			12,282.4



	Six Months Ended June 29, 2019
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	7,753.1	$	2,414.6	$	—		$	10,167.7
Segment earnings ⁽¹⁾	535.5		213.0		(131.1		)	617.4
Depreciation and amortization	166.3		77.7		7.9			251.9
Capital expenditures	160.2		91.6		7.5			259.3



	Six Months Ended June 30, 2018
	Seating		E-Systems		Other			Consolidated
Revenues from external customers	$	8,604.6	$	2,709.9	$	—		$	11,314.5
Segment earnings ⁽¹⁾	687.8		365.9		(122.6		)	931.1
Depreciation and amortization	161.4		73.5		7.1			242.0
Capital expenditures	226.0		100.6		5.6			332.2

For the three months ended June 29, 2019, segment earnings include restructuring charges of $28.3 million, $8.3 million and $0.1 million in the Seating and E-Systems segments and in the other category, respectively. For the six months ended June 29, 2019, segment earnings include restructuring charges of $73.5 million, $17.2 million and $0.3 million in the Seating and E-Systems segments and in the other category, respectively.

For the three months ended June 30, 2018, segment earnings include restructuring charges of $5.9 million, $3.6 million and $0.5 million in the Seating and E-Systems segments and in the other category, respectively. For the six months ended June 30, 2018, segment earnings include restructuring charges of $20.3 million, $5.5 million and $2.6 million in the Seating and E-Systems segments and in the other category, respectively.

A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions):



	Three Months Ended				Six Months Ended
	June 29, 2019		June 30, 2018		June 29, 2019		June 30, 2018
Segment earnings	$	305.2	$	468.2	$	617.4	$	931.1
Interest expense	24.5		20.9		45.4		41.6
Other (income) expense, net	13.8		3.7		18.2		(1.9		)
Consolidated income before provision for income taxes and equity in net income of affiliates	$	266.9	$	443.6	$	553.8	$	891.4