Operating Segments and Sales and Credit Concentrations ARI operates in three reportable segments: manufacturing, railcar leasing and railcar services. These reportable segments are organized based upon a combination of the products and services offered and performance is evaluated based on revenues and segment earnings (loss) from operations. Intersegment revenues are accounted for as if sales were to third parties. Manufacturing Manufacturing consists of railcar manufacturing, and railcar and industrial component manufacturing. Revenues for railcars manufactured for the Companys railcar leasing segment are not recognized in consolidated revenues as railcar sales, but rather lease revenues are recognized over the term of the lease. Earnings from operations for manufacturing include an allocation of selling, general and administrative costs, as well as profit for railcars manufactured for the Companys railcar leasing segment based on revenue determined as described above. Intersegment revenues and profits are determined based on an estimated fair market value of the railcars manufactured for the Companys railcar leasing segment, as if such railcars had been sold to a third party. Railcar leasing Railcar leasing consists of railcars manufactured by the Company and leased to third parties under operating leases. Earnings from operations for railcar leasing include an allocation of selling, general and administrative costs and also reflect origination fees paid to ARL associated with originating the lease to the Companys leasing customers prior to the ARL Sale. The origination fees represented a percentage of the revenues from the lease over its initial term and were paid up front. Railcar services Railcar services consists of railcar repair services provided through the Company's various full service facilities or mini shops and mobile units. Earnings from operations for railcar services include an allocation of selling, general and administrative costs as well as certain operating costs related to this segment's use of a portion of the Company's tank railcar manufacturing facility to perform railcar services. Segment financial results The information in the following table is derived from the segments internal financial reports used by the Companys management for purposes of assessing segment performance and for making decisions about allocation of resources. Three Months Ended September 30, 2018 Revenues External Intersegment Total Earnings (Loss) from Operations (in thousands) Manufacturing $ 40,766 $ 39,783 $ 80,549 $ (1,894 ) Railcar leasing (1) 32,427  32,427 26,640 Railcar services 26,791 852 27,643 2,731 Corporate    (5,705 ) Eliminations  (40,635 ) (40,635 ) 122 Total Consolidated $ 99,984 $  $ 99,984 $ 21,894 Three Months Ended September 30, 2017 Revenues External Intersegment Total Earnings (Loss) from Operations (in thousands) Manufacturing $ 68,442 $ 33,625 $ 102,067 $ 3,733 Railcar leasing 33,440  33,440 19,029 Railcar services 18,864 976 19,840 1,941 Corporate    (4,603 ) Eliminations  (34,601 ) (34,601 ) (553 ) Total Consolidated $ 120,746 $  $ 120,746 $ 19,547 Nine Months Ended September 30, 2018 Revenues External Intersegment Total Earnings (Loss) from Operations (in thousands) Manufacturing $ 194,347 $ 62,837 $ 257,184 $ 4,784 Railcar leasing (1) 101,352  101,352 58,054 Railcar services 67,051 5,063 72,114 7,412 Corporate    (14,016 ) Eliminations  (67,900 ) (67,900 ) 4,062 Total Consolidated $ 362,750 $  $ 362,750 $ 60,296 Nine Months Ended September 30, 2017 Revenues External Intersegment Total Earnings (Loss) from Operations (in thousands) Manufacturing $ 184,255 $ 149,171 $ 333,426 $ 20,183 Railcar leasing 100,992  100,992 56,529 Railcar services 59,200 3,191 62,391 6,986 Corporate    (13,828 ) Eliminations  (152,362 ) (152,362 ) (6,258 ) Total Consolidated $ 344,447 $  $ 344,447 $ 63,612 (1) The earnings from operations for the leasing segment include the impact of a gain recorded for a customer's early lease termination payment. The impact of this gain on the leasing segment operating earnings was $10.1 million for the three and nine months ended September 30, 2018, respectively, and zero for the same periods in 2017. The earnings from operations for the leasing segment also include the impact of an impairment loss recognized on certain railcars within the Company's lease fleet. The impact of the impairment loss was zero and $(3.6) million, net of an intercompany elimination of $8.0 million, for the three and nine months ended September 30, 2018, respectively, and zero for the same periods in 2017. Total Assets September 30, 2018 December 31, 2017 (in thousands) Manufacturing $ 223,949 $ 212,508 Railcar leasing 1,415,264 1,375,315 Railcar services 69,032 59,814 Corporate/Eliminations (210,409 ) (174,211 ) Total Consolidated $ 1,497,836 $ 1,473,426 Sales to Related Parties As discussed in Note 15, Related Party Transactions, ARI has numerous arrangements with related parties. Below is a summary of revenue from affiliates for each operating segment reflected as a percentage of total consolidated revenue. Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Manufacturing 2.6 % 0.2 % 0.7 % 0.1 % Railcar leasing 0.4 % 0.2 % 0.3 % 0.2 % Railcar services  % 1.0 %  % 3.4 % Sales Concentration Manufacturing revenues from customers that accounted for more than 10% of total consolidated revenues are outlined in the table below. The railcar leasing and railcar services segments had no customers that accounted for more than 10% of the total consolidated revenues for both the three and nine months ended September 30, 2018 and 2017 . Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Manufacturing revenues from significant customers  % 34.7 % 26.9 % 13.9 %