13. Segment Reporting

We manage our business in five reportable segments: Corporate Finance & Restructuring, Forensic and Litigation Consulting, Economic Consulting, Technology and Strategic Communications.

Our Corporate Finance & Restructuring segment focuses on the strategic, operational, financial and capital needs of our clients around the world and delivers a wide range of distressed and non-distressed practice offerings. Our distressed practice offerings include corporate restructuring (and bankruptcy) and interim management services. Our non-distressed practice offerings include financings, mergers and acquisitions (“M&A”), M&A integration, valuations and tax advice, as well as financial, operational and performance improvement services.

Our Forensic and Litigation Consulting segment provides law firms, companies, government clients and other interested parties with multidisciplinary, independent dispute advisory, investigations, data analytics, forensic accounting, business intelligence and risk mitigation services, as well as interim management and performance improvement services for our health solutions practice clients.

Our Economic Consulting segment provides law firms, companies, government entities and other interested parties with analysis of complex economic issues for use in legal, regulatory and international arbitration proceedings, strategic decision making and public policy debates in the U.S. and around the world.

Our Technology segment offers a comprehensive portfolio of information governance and e-discovery software, services and consulting support to companies, law firms, courts and government agencies worldwide. Our services allow our clients to control the risk and expense of e-discovery events, as well as manage their data in the context of compliance and risk.

Our Strategic Communications segment designs and executes communications strategies for management teams and boards of directors to help them seize opportunities, manage financial, regulatory and reputational challenges, navigate market disruptions, articulate their brand, stake a competitive position, and preserve and grow their operations.

We evaluate the performance of our operating segments based on Adjusted Segment EBITDA. We define Adjusted Segment EBITDA as a segment’s share of consolidated operating income before depreciation, amortization of intangible assets, remeasurement of acquisition-related contingent consideration, special charges and goodwill impairment charges. We define Total Adjusted Segment EBITDA, a non-GAAP financial measure, as the total of Adjusted Segment EBITDA for all segments, which excludes unallocated corporate expenses. We use Adjusted Segment EBITDA to internally evaluate the financial performance of our segments because we believe it reflects current core operating performance and provides an indicator of the segment’s ability to generate cash.

The table below presents revenues and Adjusted Segment EBITDA for our reportable segments:

	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
Revenues
Corporate Finance & Restructuring	$	117,487	$	132,142	$	223,388	$	259,298
Forensic and Litigation Consulting		111,410		118,193		222,816		237,197
Economic Consulting		124,004		118,006		263,225		248,737
Technology		45,566		41,882		91,653		90,163
Strategic Communications		46,248		49,924		89,977		95,037
Total revenues	$	444,715	$	460,147	$	891,059	$	930,432
Adjusted Segment EBITDA
Corporate Finance & Restructuring	$	20,048	$	32,041	$	30,373	$	63,644
Forensic and Litigation Consulting		13,032		15,190		26,553		34,998
Economic Consulting		15,509		15,381		35,619		36,700
Technology		5,421		5,035		13,225		12,858
Strategic Communications		4,876		8,440		9,133		14,548
Total Adjusted Segment EBITDA	$	58,886	$	76,087	$	114,903	$	162,748

The table below reconciles Net income (loss) to Total Adjusted Segment EBITDA:

	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
Net income (loss)	$	(5,156	)	$	26,547		$	8,860		$	56,728
Add back:
Income tax provision		527			15,437			8,404			33,823
Interest income and other		(1,592	)		(4,125	)		(2,197	)		(6,682	)
Interest expense		6,250			6,303			12,051			12,532
Unallocated corporate expenses⁽¹⁾		22,286			20,406			41,339			39,152
Segment depreciation expense		6,783			7,179			13,999			14,208
Amortization of intangible assets		2,422			2,590			4,915			5,196
Segment special charges		26,830			1,750			26,830			6,811
Remeasurement of acquisition-related contingent consideration		536			—			702			980
Total Adjusted Segment EBITDA	$	58,886		$	76,087		$	114,903		$	162,748

⁽¹⁾	Includes $3.2 million special charges for corporate.