10. SEGMENT AND GEOGRAPHIC REPORTING

12 Months Ended

Aug. 31, 2016

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, 2016 and 2015 (in thousands, because of rounding, numbers may not foot):

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

Year ended August 31, 2016
	Simulations Plus, Inc.		Cognigen Corporation		Eliminations			Total
Net Revenues	$	14,417		5,554				$	19,972
Income (loss) from operations before income taxes	$	6,330	$	901				$	7,231
Total assets	$	26,306	$	8,975	$	(7,238	)	$	28,043
Capital expenditures	$	6	$	32				$	38
Capitalized software costs	$	1,017	$	178				$	1,195
Depreciation and Amortization	$	1,556	$	375				$	1,931

In addition, the Company allocates revenues to geographic areas based on the locations of its customers. Geographical revenues for the years ended August 31, 2016 and 2015 were as follows (in thousands, because of rounding, numbers may not foot):

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

Year ended August 31, 2016

	North America		Europe		Asia		South America		Total
Simulations Plus, Inc.	$	6,830	$	4,022	$	3,564	$	2	$	14,418
Cognigen Corporation		5,554		–		–		–		5,554
Total	$	12,384	$	4,022	$	3,564	$	2	$	19,972