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Reportable Segments
 9 Months Ended
Sep. 27, 2020
Segment Reporting [Abstract]  
Reportable Segments Reportable Segments
We are organized around two global business platforms: Enterprise Solutions and Industrial Solutions. Each of the global business platforms represents a reportable segment.
Effective January 1, 2020, we transferred our West Penn Wire business and multi-conductor product lines from the Enterprise Solutions segment to the Industrial Solutions segment as a result of a shift in responsibilities among the segments. We have recast the prior period segment information to conform to the change in the composition of reportable segments.
The key measures of segment profit or loss are Segment Revenues and Segment EBITDA. Segment Revenues represent non-affiliate revenues and include revenues that would have otherwise been recorded by acquired businesses as independent entities but were not recognized in our Condensed Consolidated Statements of Operations and Comprehensive Income due to the effects of purchase accounting and the associated write-down of acquired deferred revenue to fair value. Segment EBITDA excludes certain items, including depreciation expense; amortization of intangibles; asset impairment; severance, restructuring, and acquisition integration costs; purchase accounting effects related to acquisitions, such as the adjustment of acquired inventory and deferred revenue to fair value; and other costs. We allocate corporate expenses to the segments for purposes of measuring Segment EBITDA. Corporate expenses are allocated on the basis of each segment’s relative EBITDA prior to the allocation.
Our measure of segment assets does not include cash, goodwill, intangible assets, deferred tax assets, or corporate assets. All goodwill is allocated to reporting units of our segments for purposes of impairment testing. 
Enterprise SolutionsIndustrial SolutionsTotal Segments
 (In thousands)
As of and for the three months ended September 27, 2020   
Segment revenues$229,097 $246,742 $475,839 
Affiliate revenues231 10 241 
Segment EBITDA26,250 38,391 64,641 
Depreciation expense5,005 5,450 10,455 
Amortization of intangibles5,408 10,696 16,104 
Amortization of software development intangible assets73 456 529 
Severance, restructuring, and acquisition integration costs1,337 20 1,357 
Segment assets519,142 486,110 1,005,252 
As of and for the three months ended September 29, 2019   
Segment revenues$247,236 $285,862 $533,098 
Affiliate revenues753 2 755 
Segment EBITDA35,868 54,849 90,717 
Depreciation expense4,919 5,060 9,979 
Amortization of intangibles6,269 12,757 19,026 
Amortization of software development intangible assets49 36 85 
Severance, restructuring, and acquisition integration costs3,047 — 3,047 
Purchase accounting effects of acquisitions(186)— (186)
Segment assets517,448 501,278 1,018,726 
As of and for the nine months ended September 27, 2020
Segment revenues$644,684 $719,492 $1,364,176 
Affiliate revenues940 30 970 
Segment EBITDA73,193 100,367 173,560 
Depreciation expense15,208 15,861 31,069 
Amortization of intangibles16,266 32,040 48,306 
Amortization of software development intangible assets184 1,061 1,245 
Severance, restructuring, and acquisition integration costs6,310 3,138 9,448 
Purchase accounting effects of acquisitions125 — 125 
Segment assets519,142 486,110 1,005,252 
As of and for the nine months ended September 29, 2019
Segment revenues$699,644 $881,946 $1,581,590 
Affiliate revenues3,190 19 3,209 
Segment EBITDA93,074 165,257 258,331 
Depreciation expense14,576 15,414 29,990 
Amortization of intangibles16,694 39,564 56,258 
Amortization of software development intangible assets120 87 207 
Severance, restructuring, and acquisition integration costs5,566 — 5,566 
Purchase accounting effects of acquisitions532 — 532 
Segment assets517,448 501,278 1,018,726 
The following table is a reconciliation of the total of the reportable segments’ Revenues and EBITDA to consolidated revenues and consolidated income from continuing operations before taxes, respectively. 
 Three Months EndedNine Months Ended
 September 27, 2020September 29, 2019September 27, 2020September 29, 2019
 (In thousands)
Total Segment and Consolidated Revenues$475,839 $533,098 $1,364,176 $1,581,590 
Total Segment EBITDA$64,641 $90,717 $173,560 $258,331 
Amortization of intangibles(16,104)(19,026)(48,306)(56,258)
Depreciation expense(10,455)(9,979)(31,069)(29,990)
Severance, restructuring, and acquisition integration costs (1)(1,357)(3,047)(9,448)(5,566)
Amortization of software development intangible assets(529)(85)(1,245)(207)
Purchase accounting effects related to acquisitions (2)— 186 (125)(532)
Eliminations(69)(1,224)(402)(1,971)
Consolidated operating income36,127 57,542 82,965 163,807 
Interest expense, net(15,607)(14,002)(43,188)(41,951)
Total non-operating pension benefit680 544 2,079 1,684 
Consolidated income from continuing operations before taxes $21,200 $44,084 $41,856 $123,540 

(1) See Note 11, Severance, Restructuring, and Acquisition Integration Activities, for details.
(2) During the nine months ended September 27, 2020, we recognized cost of sales related to purchase accounting adjustments of acquired inventory to fair value for the SPC acquisition. For the three and nine months ended September 29, 2019, we recognized cost of sales for the adjustment of acquired inventory to fair value related to the Opterna and FutureLink acquisitions.