6.Segment Information

We have five reportable segments: domestic Company-owned restaurants, North America commissaries, North America franchising, international operations and “all other” units. The domestic Company-owned restaurant segment consists of the operations of all domestic (“domestic” is defined as contiguous United States) Company-owned restaurants and derives its revenues principally from retail sales of pizza and side items, including breadsticks, cheesesticks, chicken poppers and wings, dessert items and canned or bottled beverages. The North America commissary segment consists of the operations of our regional dough production and product distribution centers and derives its revenues principally from the sale and distribution of food and paper products to domestic Company-owned and franchised restaurants in the United States and Canada. The North America franchising segment consists of our franchise sales and support activities and derives its revenues from sales of franchise and development rights and collection of royalties from our franchisees located in the United States and Canada. The international operations segment principally consists of Company-owned restaurants in China and distribution sales to franchised Papa John’s restaurants located in the United Kingdom, Mexico and China and our franchise sales and support activities, which derive revenues from sales of franchise and development rights and the collection of royalties from our international franchisees. International franchisees are defined as all franchise operations outside of the United States and Canada. All other business units that do not meet the quantitative thresholds for determining reportable segments, which are not operating segments, we refer to as our “all other” segment, which consists of operations that derive revenues from the sale, principally to Company-owned and franchised restaurants, of printing and promotional items, and information systems and related services used in restaurant operations, including our point-of-sale system, online and other technology-based ordering platforms.

Generally, we evaluate performance and allocate resources based on profit or loss from operations before income taxes and intercompany eliminations. Certain administrative and capital costs are allocated to segments based upon predetermined rates or actual estimated resource usage. We account for intercompany sales and transfers as if the sales or transfers were to third parties and eliminate the activity in consolidation.

Our reportable segments are business units that provide different products or services. Separate management of each segment is required because each business unit is subject to different operational issues and strategies. No single external customer accounted for 10% or more of our consolidated revenues.

Our segment information is as follows (in thousands):


(In thousands)
	Three Months Ended				Nine Months Ended
	September 24,		September 25,		September 24,		September 25,
	2017		2016		2017		2016

Revenues from external customers:
Domestic Company-owned restaurants	$	196,267	$	199,041	$	605,919	$	608,968
North America commissaries		164,028		155,208		495,427		462,057
North America franchising		25,567		24,776		79,762		76,554
International		31,792		28,941		90,540		84,856
All others		14,055		14,476		44,105		41,566
Total revenues from external customers	$	431,709	$	422,442	$	1,315,753	$	1,274,001

Intersegment revenues:
North America commissaries	$	60,364	$	59,811	$	181,302	$	175,859
North America franchising		709		688		2,224		2,140
International		71		64		202		196
All others		3,716		4,129		12,826		12,301
Total intersegment revenues	$	64,860	$	64,692	$	196,554	$	190,496

Income (loss) before income taxes:
Domestic Company-owned restaurants	$	8,449	$	11,576	$	39,486	$	47,088
North America commissaries		10,087		11,311		34,418		34,539
North America franchising		22,858		21,856		71,732		67,881
International		3,909		3,083		11,518		8,996
All others		9		392		(135)		868
Unallocated corporate expenses		(14,336)		(16,360)		(48,294)		(49,771)
Elimination of intersegment profit and losses		(27)		(231)		(447)		(1,365)
Total income before income taxes	$	30,949	$	31,627	$	108,278	$	108,236

Property and equipment:
Domestic Company-owned restaurants	$	231,543
North America commissaries		136,270
International		18,246
All others		56,794
Unallocated corporate assets		188,631
Accumulated depreciation and amortization		(394,672)
Net property and equipment	$	236,812