Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2022

Our operating segment results for the periods presented were as follows:


	Three months ended June 30,				Six months ended June 30,
	2022		2021		2022		2021
	(in millions)				(in millions)
Revenue
Home & Community Services	$	207.6	$	175.4	$	394.5	$	327.8
Episodes of Care Services	38.6		37.4		68.2		65.0

Segment Adjusted EBITDA
Home & Community Services	65.2		55.8		121.1		96.9
Episodes of Care Services	(2.6)		(1.2)		(13.5)		(7.9)

Less: reconciling items to loss before income taxes:
Unallocated costs (1)	2.8		31.1		48.1		103.6
Depreciation and amortization	20.1		17.3		38.1		34.0
Asset impairment	519.9		—		519.9		—
Interest expense	4.6		6.5		8.6		13.3
Loss before income taxes	$	(484.8)	$	(0.3)	$	(507.1)	$	(61.9)

(1) Unallocated costs as follows:
Other (income) expense, net (2)	(27.4)		14.3		1.4		71.0
Loss on Debt Extinguishment	—		5.0		—		5.0
Equity-based compensation	14.9		3.3		21.4		5.8
SEU Expense	0.2		0.3		0.3		1.8
Customer equity appreciation rights	6.5		4.9		13.0		9.8
Transaction-related expenses	1.7		1.0		4.9		6.6
Non-allocated costs (3)	6.9		2.3		7.1		3.6
Total unallocated costs	$	2.8	$	31.1	$	48.1	$	103.6

(2) Other (income) expense, net includes the remeasurement of the fair value of the outstanding customer EARs and EAR Letter Agreement as well as interest and dividends earned on cash and cash equivalents.

(3) Non-allocated costs included remeasurement of contingent consideration and certain non-recurring expenses, including those associated with the closure of certain facilities, the sale of certain assets, one-time expenses related to the COVID-19 pandemic and the early termination of certain contracts. These costs are not considered by our Chief Operating Decision Maker in making resource allocation decisions.

Signify Health, Inc. 10-Q