21. Segment Information We have three reportable operating segments: brokerage, risk management and corporate. Our brokerage segment is primarily comprised of our retail and wholesale insurance brokerage operations. The brokerage segment generates revenues through commissions paid by underwriting enterprises and through fees charged to our clients. Our brokers, agents and administrators act as intermediaries between underwriting enterprises and our clients and we do not assume net underwriting risks. Our risk management segment provides contract claim settlement and administration services for enterprises and public entities that choose to self-insure some or all of their property/casualty coverages and for underwriting enterprises that choose to outsource some or all of their property/casualty claims departments. These operations also provide claims management, loss control consulting and insurance property appraisal services. Revenues are principally generated on a negotiated per-claim or per-service fee basis. Our risk management segment also provides risk management consulting services that are recognized as the services are delivered. Our corporate segment manages our clean energy investments. In addition, the corporate segment reports the financial information related to our debt and other corporate costs, external acquisition-related expenses and the impact of foreign currency translation. Allocations of investment income and certain expenses are based on reasonable assumptions and estimates primarily using revenue, headcount and other information. We allocate the provision for income taxes to the brokerage and risk management segments using the local county statutory rates. Reported operating results by segment would change if different methods were applied. Financial information relating to our segments for 2018, 2017 and 2016 is as follows (in millions): Year Ended December 31, 2018 Brokerage Risk Management Corporate Total Revenues: Commissions $ 2,920.7 $  $  $ 2,920.7 Fees 958.5 797.8  1,756.3 Supplemental revenues 189.9   189.9 Contingent revenues 98.0   98.0 Investment income 69.6 0.5  70.1 Gains on books of business sales 10.2   10.2 Revenue from clean coal activities   1,746.3 1,746.3 Other net revenues   0.9 0.9 Revenues before reimbursements 4,246.9 798.3 1,747.2 6,792.4 Reimbursements  141.6  141.6 Total revenues 4,246.9 939.9 1,747.2 6,934.0 Compensation 2,447.1 489.7 89.5 3,026.3 Operating 673.5 174.6 55.6 903.7 Reimbursements  141.6  141.6 Cost of revenues from clean coal activities   1,816.0 1,816.0 Interest   138.4 138.4 Depreciation 60.9 38.7 28.2 127.8 Amortization 286.9 4.3  291.2 Change in estimated acquisition earnout payables 14.3 (4.7 )  9.6 Total expenses 3,482.7 844.2 2,127.7 6,454.6 Earnings (loss) before income taxes 764.2 95.7 (380.5 ) 479.4 Provision (benefit) for income taxes 191.0 25.3 (412.8 ) (196.5 ) Net earnings 573.2 70.4 32.3 675.9 Net earnings attributable to noncontrolling interests 10.7  31.7 42.4 Net earnings attributable to controlling interests $ 562.5 $ 70.4 $ 0.6 $ 633.5 Net foreign exchange gain $  $  $ 2.9 $ 2.9 Revenues: United States $ 2,840.9 $ 789.7 $ 1,747.2 $ 5,377.8 United Kingdom 738.5 35.4  773.9 Australia 195.9 94.7  290.6 Canada 181.1 4.3  185.4 New Zealand 141.7 15.8  157.5 Other foreign 148.8   148.8 Total revenues $ 4,246.9 $ 939.9 $ 1,747.2 $ 6,934.0 At December 31, 2018 Identifiable assets: United States $ 6,865.4 $ 571.4 $ 1,800.8 $ 9,237.6 United Kingdom 3,758.5 103.8  3,862.3 Australia 1,096.1 47.2  1,143.3 Canada 783.1 4.4  787.5 New Zealand 688.5 21.3  709.8 Other foreign 593.5   593.5 Total identifiable assets $ 13,785.1 $ 748.1 $ 1,800.8 $ 16,334.0 Goodwill - net $ 4,573.7 $ 49.2 $ 2.7 $ 4,625.6 Amortizable intangible assets - net 1,753.7 19.3  1,773.0 Year Ended December 31, 2017, as restated Brokerage Risk Management Corporate Total Revenues: Commissions $ 2,641.0 $  $  $ 2,641.0 Fees 855.1 736.8  1,591.9 Supplemental revenues 158.0   158.0 Contingent revenues 99.5   99.5 Investment income 58.1 0.6  58.7 Gains on books of business sales 3.4   3.4 Revenue from clean coal activities   1,560.5 1,560.5 Revenues before reimbursements 3,815.1 737.4 1,560.5 6,113.0 Reimbursements  136.0  136.0 Total revenues 3,815.1 873.4 1,560.5 6,249.0 Compensation 2,212.3 446.9 88.2 2,747.4 Operating 614.0 164.8 50.3 829.1 Reimbursements  136.0  136.0 Cost of revenues from clean coal activities   1,635.9 1,635.9 Interest   124.1 124.1 Depreciation 61.8 31.1 28.2 121.1 Amortization 261.8 2.9  264.7 Change in estimated acquisition earnout payables 29.3 1.6  30.9 Total expenses 3,179.2 783.3 1,926.7 5,889.2 Earnings (loss) before income taxes 635.9 90.1 (366.2 ) 359.8 Provision (benefit) for income taxes 221.2 34.4 (412.7 ) (157.1 ) Net earnings 414.7 55.7 46.5 516.9 Net earnings attributable to noncontrolling interests 7.6  28.0 35.6 Net earnings attributable to controlling interests $ 407.1 $ 55.7 $ 18.5 $ 481.3 Net foreign exchange loss $ (2.0 ) $ (0.1 ) $ (1.8 ) $ (3.9 ) Revenues: United States $ 2,533.7 $ 745.1 $ 1,560.5 $ 4,839.3 United Kingdom 679.3 30.6  709.9 Australia 191.1 78.2  269.3 Canada 149.4 4.2  153.6 New Zealand 134.4 15.3  149.7 Other foreign 127.2   127.2 Total revenues $ 3,815.1 $ 873.4 $ 1,560.5 $ 6,249.0 At December 31, 2017 Identifiable assets: United States $ 5,890.5 $ 572.9 $ 1,766.8 $ 8,230.2 United Kingdom 3,496.2 91.3  3,587.5 Australia 1,102.9 48.9  1,151.8 Canada 743.3 6.8  750.1 New Zealand 709.9 18.7  728.6 Other foreign 461.5   461.5 Total identifiable assets $ 12,404.3 $ 738.6 $ 1,766.8 $ 14,909.7 Goodwill - net $ 4,119.2 $ 42.6 $ 3.0 $ 4,164.8 Amortizable intangible assets - net 1,630.6 14.0  1,644.6 Year Ended December 31, 2016, as restated Brokerage Risk Management Corporate Total Revenues: Commissions $ 2,409.9 $  $  $ 2,409.9 Fees 794.7 697.0  1,491.7 Supplemental revenues 139.9   139.9 Contingent revenues 97.9   97.9 Investment income 52.6 1.0  53.6 Gains on books of business sales 6.6   6.6 Revenue from clean coal activities   1,350.1 1,350.1 Other net losses   (1.3 ) (1.3 ) Revenues before reimbursements 3,501.6 698.0 1,348.8 5,548.4 Reimbursements  132.1  132.1 Total revenues 3,501.6 830.1 1,348.8 5,680.5 Compensation 2,040.2 424.4 72.6 2,537.2 Operating 598.2 152.7 25.4 776.3 Reimbursements  132.1  132.1 Cost of revenues from clean coal activities   1,408.6 1,408.6 Interest   109.8 109.8 Depreciation 57.2 27.2 19.2 103.6 Amortization 244.7 2.5  247.2 Change in estimated acquisition earnout payables 32.1   32.1 Total expenses 2,972.4 738.9 1,635.6 5,346.9 Earnings (loss) before income taxes 529.2 91.2 (286.8 ) 333.6 Provision (benefit) for income taxes 186.6 34.5 (317.8 ) (96.7 ) Net earnings 342.6 56.7 31.0 430.3 Net earnings attributable to noncontrolling interests 6.5  27.0 33.5 Net earnings attributable to controlling interests $ 336.1 $ 56.7 $ 4.0 $ 396.8 Net foreign exchange gain $ 5.2 $  $ 0.1 $ 5.3 Revenues: United States $ 2,319.3 $ 721.1 $ 1,348.8 $ 4,389.2 United Kingdom 661.5 26.8  688.3 Australia 170.0 73.0  243.0 Canada 132.4 4.1  136.5 New Zealand 120.4 5.1  125.5 Other foreign 98.0   98.0 Total revenues $ 3,501.6 $ 830.1 $ 1,348.8 $ 5,680.5 At December 31, 2016 Identifiable assets: United States $ 5,545.1 $ 545.0 $ 1,548.7 $ 7,638.8 United Kingdom 3,172.9 61.8  3,234.7 Australia 931.8 56.9  988.7 Canada 584.2 2.8  587.0 New Zealand 672.0 4.4  676.4 Other foreign 402.6   402.6 Total identifiable assets $ 11,308.6 $ 670.9 $ 1,548.7 $ 13,528.2 Goodwill - net $ 3,722.3 $ 28.1 $ 2.8 $ 3,753.2 Amortizable intangible assets - net 1,613.6 13.7  1,627.3