14.Segment Information

We have four reportable segments: domestic Company-owned restaurants, North America commissaries, North America franchising and international operations. 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 segment principally consists of distribution sales to franchised Papa John’s restaurants located in the United Kingdom 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 “all other,” which consists of operations that derive revenues from the sale, principally to Company-owned and franchised restaurants, of printing and promotional items, franchise contributions to marketing funds including PJMF 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:


	Three Months Ended
	March 31,		April 1,
(In thousands)	2019		2018
Revenues
Domestic Company-owned restaurants	$	161,803	$	190,242
North America commissaries		148,904		161,713
North America franchising		17,530		24,806
International		31,500		35,532
All others		38,668		37,829
Total revenues	$	398,405	$	450,122

Intersegment revenues:
North America commissaries	$	45,555	$	55,874
North America franchising		673		1,019
International		97		70
All others		15,411		16,677
Total intersegment revenues	$	61,736	$	73,640

Income (loss) before income taxes:
Domestic Company-owned restaurants	$	4,597	$	7,229
North America commissaries		7,512		8,610
North America franchising (1)		15,691		22,359
International		5,317		3,537
All others		(506)		316
Unallocated corporate expenses (1)		(32,465)		(18,131)
Elimination of intersegment (profits) losses		(913)		(856)
Total (loss) income before income taxes	$	(767)	$	23,064

Property and equipment:
Domestic Company-owned restaurants	$	219,240
North America commissaries		141,146
International		17,062
All others		75,072
Unallocated corporate assets		202,103
Accumulated depreciation and amortization		(437,186)
Net property and equipment	$	217,437

(1)

Includes Special charges of $4.9 million in North America franchising and $11.0 million in Unallocated corporate expenses for the three-month period ended March 31, 2019.