9. SEGMENT AND GEOGRAPHIC REPORTING

12 Months Ended

Aug. 31, 2015

Segments, Geographical Areas [Abstract]

SEGMENT AND GEOGRAPHIC REPORTING

We account for segments and geographic revenues in accordance with guidance issued by the FASB. Our reportable segments are strategic business units that offer different products and services.

Results for each segment and consolidated results are as follows years ended August 31, 2015 and 2014 (in thousands):

Fiscal Year Ended August 31, 2015

	Simulations Plus, Inc.		Cognigen Corporation*		Eliminations			Total
Net Revenues	$	13,086	$	5,228				$	18,314
Income (loss) from operations before income taxes	$	4,816	$	1,041				$	5,857
Total assets	$	25,549	$	9,033	$	(7,238	)	$	27,344
Capital expenditures	$	23	$	14				$	37
Capitalized software costs	$	1,019	$	151				$	1,170
Depreciation and Amortization	$	1,633	$	357				$	1,990

*Cognigen Corporation was acquired on September 2, 2014.

In addition, the Company allocates revenues to geographic areas based on the locations of its customers. Geographical revenues for the years ended August 31, 2015 and 2014 were as follows (in thousands):

Fiscal Year Ended August 31, 2015

	North America		Europe		Asia		South America		Total
Simulations Plus, Inc.	$	6,261	$	3,629	$	3,153	$	43	$	13,086
Cognigen Corporation *	$	5,228		–		–		–	$	5,228
Total	$	11,489	$	3,629	$	3,153	$	43	$	18,314

*Cognigen Corporation was acquired on September 2, 2014

Fiscal Year Ended August 31, 2014**

	North America		Europe		Asia		South America		Total
Simulations Plus, Inc	$	5,633	$	2,983	$	2,819	$	26	$	11,461

** Does not include Cognigen acquired on September 2, 2014