Segment Information

3 Months Ended

Mar. 31, 2012

Segment Information [Abstract]

Segment Information

13.  Segment Information

FASB has established guidance for reporting information about operating segments that require segmentation based on our internal organization and reporting of revenue and operating income, based on internal accounting methods. Our financial reporting systems present various data for management to operate the business prepared in methods consistent with such guidance. Our segments were defined in order to allocate resources internally. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or the decision making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker is our Interim Chief Executive Officer. We have determined that we operate our business in two segments: software and intellectual property.

Segment revenue for the three-month periods ended March 31, 2012 and 2011 was as follows:

	Three Months Ended March 31,
Revenue	2012		2011
Software	$	1,610,600	$	1,462,700
Intellectual Property		-		-
Consolidated Revenue	$	1,610,600	$	1,462,700

We do not analyze revenue based on the geographical location of our customers as to do so would be impractical.

Segment loss from operations for the three-month periods ended March 31, 2012 and 2011 was as follows:

	Three Months Ended March 31,
Income (Loss) From Operations	2012			2011
Software	$	(941,100	)	$	(210,800	)
Intellectual Property		(288,800	)		(158,300	)
Consolidated Loss From Operations	$	(1,229,900	)	$	(369,100	)

We do not allocate interest and other income, interest and other expense or income tax to our segments.

As of March 31, 2012, segment long-lived assets were as follows:

Long-Lived Assets	Cost Basis		Accumulated Depreciation /Amortization			Net, as Reported
Software	$	2,157,600	$	(1,531,500	)	$	626,100
Intellectual Property		2,839,000		(2,839,000	)		-
Unallocated		32,000		-			32,000
	$	5,028,600	$	(4,370,500	)	$	658,100

We do not allocate certain other long-lived assets, primarily cash deposits, to our segments.

Products and services provided by the software segment include all currently available versions of GO-Global Host, GO-Global Cloud, GO-Global Client, including iPad Client, OEM private labeling kits, software developer's kits, maintenance contracts and product training and support. The intellectual property segment provides licenses to our intellectual property. Our two segments do not engage in cross-segment transactions.