Segment information for the years ended December 31, 2013 and 2012 and 2011 (in thousands) is as follows:



	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific			New Services			Corporate Support			Total
2013
Revenue	$	118,649	$	46,436		$	30,131		$	—		$	195,216

Net loss												$	(186	)
Income tax expense												2,755
Interest income, net												(77		)
EBIT	$	27,094	$	3,901		$	(5,720	)	$	(22,783	)	2,492
Depreciation of property and equipment	5,617		514			2,100			—			8,231
Amortization of intangible assets	2,792		1,508			697			—			4,997
EBITDA	35,503		5,923			(2,923		)	(22,783		)	15,720
Impairment charges	2,702		—			1,505			—			4,207
Foreign currency transaction (gains) losses on short-term intercompany balances	327		(316		)	—			(24		)	(13		)
Acquisition-related charges	1,315		(900		)	187			—			602
Transformation severance and related expenses	107		1,135			168			1,134			2,544
Stock-based compensation	—		—			—			6,294			6,294
Adjusted EBITDA	$	39,954	$	5,842		$	(1,063	)	$	(15,379	)	$	29,354

Capital expenditures	$	5,292	$	781		$	802		$	—		$	6,875

Allocated assets	$	55,978	$	16,706		$	12,426		$	—		$	85,110

Unallocated assets:
Cash and cash equivalents	—		—			—			43,700			43,700
Restricted cash	—		—			—			57			57
Deferred loan costs	—		—			—			—			—
Deferred income taxes	—		—			—			1,708			1,708
Prepaid expenses and other assets	—		—			—			2,254			2,254
Total assets	$	55,978	$	16,706		$	12,426		$	47,719		$	132,829



	Recovery Audit Services – Americas			Recovery Audit Services – Europe/Asia- Pacific			New Services			Corporate Support			Total
2012
Revenue	$	121,638		$	53,783		$	33,082		$	—		$	208,503

Net income													$	5,392
Income tax expense													1,297
Interest expense, net													966
EBIT	$	28,589		$	5,035		$	(3,803	)	$	(22,166	)	7,655
Depreciation of property and equipment	4,651			322			2,111			—			7,084
Amortization of intangible assets	4,355			2,062			807			—			7,224
EBITDA	37,595			7,419			(885		)	(22,166		)	21,963
Foreign currency transaction (gains) losses on short-term intercompany balances	(44		)	(331		)	—			(2		)	(377		)
Acquisition-related charges (benefits)	—			—			382			—			382
Transformation severance and related expenses	493			1,156			394			64			2,107
Wage claim costs	577			—			407			—			984
Stock-based compensation	—			—			—			6,321			6,321
Adjusted EBITDA	$	38,621		$	8,244		$	298		$	(15,783	)	$	31,380

Capital expenditures	$	5,699		$	846		$	1,386		$	—		$	7,931

Allocated assets	$	57,722		$	17,893		$	25,126		$	—		$	100,741
Unallocated assets:
Cash and cash equivalents	—			—			—			37,806			37,806
Restricted cash	—			—			—			65			65
Deferred loan costs	—			—			—			193			193
Deferred income taxes	—			—			—			1,604			1,604
Prepaid expenses and other assets	—			—			—			3,177			3,177
Total assets	$	57,722		$	17,893		$	25,126		$	42,845		$	143,586



	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		New Services			Corporate Support			Total
2011
Revenue	$	115,807	$	61,570	$	25,740		$	—		$	203,117

Net income											$	2,816
Income tax expense											1,292
Interest income, net											1,616
EBIT	$	26,280	$	7,484	$	(6,951	)	$	(21,089	)	5,724
Depreciation of property and equipment	3,491		417		1,493			—			5,401
Amortization of intangible assets	2,467		1,665		859			—			4,991
EBITDA	32,238		9,566		(4,599		)	(21,089		)	16,116
Foreign currency transaction (gains) losses on short-term intercompany balances	144		272		1			—			417
Acquisition-related charges (benefits)	—		—		440			360			800
Transformation severance and related expenses	1,465		566		—			—			2,031
Stock-based compensation	—		—		—			5,093			5,093
Adjusted EBITDA	$	33,847	$	10,404	$	(4,158	)	$	(15,636	)	$	24,457

Capital expenditures	$	5,459	$	1,041	$	1,787		$	—		$	8,287

The following table presents revenue by country based on the location of clients served (in thousands):

The following table presents long-lived assets by country based on the location of the asset (in thousands):