Segment Information

The Company manages its business and serves its customers through reportable segments differentiated by product type, end market, and geography.

The Company's four reportable segments are described below:

U.S. Residential Products—The U.S. Residential Products segment utilizes aluminum, steel, copper and vinyl to produce residential roof drainage products, including preformed gutters, downspouts, elbows, soffit, drip edge, fascia, flashing, snow guards and related accessories. These products are used primarily for the repair, replacement or enhancement of residential roof drainage systems. The Company sells these products to home improvement retailers, lumber yards, distributors and contractors from manufacturing and distribution facilities throughout North America. The Company also produces specialty made-to-order vinyl replacement windows and aluminum patio and awning components sold primarily to home improvement contractors in the western U.S.

U.S. Commercial Products—The U.S. Commercial Products segment utilizes various materials, including steel coil, aluminum coil and fiberglass to create various products with commercial applications, including roofing and siding panels, ridge caps, flashing, trim, soffit and other accessories as well as sidewall components, siding and other exterior components for the towable RV, cargo and manufactured housing markets. The Company sells these products to builders, contractors, lumber yards, home improvement retailers, OEMs, and RV manufacturers from manufacturing and distribution facilities located throughout the U.S. These products are used in the construction of a wide variety of small scale commercial, agricultural and industrial building types on either wood or metal frames, manufactured homes, and towable RVs.

European Roll Coated Aluminum—The European Roll Coated Aluminum segment uses a roll coating process to apply paint to bare aluminum coil and, to a lesser extent, bare steel coil in order to produce specialty coated coil, which the Company also processes into specialty coated sheets and panels. The Company sells these products to building panel manufacturers, contractors and UK “holiday home,” RV and transportation OEMs throughout Europe and in parts of Asia. The Company’s customers use its specialty coated metal products to manufacture, among other things, RV sidewalls, commercial roofing panels, interior ceiling panels, and liner panels for shipping containers. The Company produces and distributes these roll coated products from facilities located in the Netherlands and the UK.

European Engineered Products—The European Engineered Products segment utilizes aluminum and vinyl extrusions to produce residential windows, doors and shower enclosures. These products are sold to home improvement retailers, distributors and factory‑built “holiday home” builders in the UK. The Company also produces windows used in the operator compartments of heavy equipment, components sold to suppliers to automotive OEMs in Western Europe and RV doors. The Company produces and distributes these engineered products from facilities in France and the UK and has developed extensive in-house manufacturing capabilities, including powder coating, glass cutting, anodizing and glass toughening.

The accounting policies for segments are the same as those described in Note 1. The Company evaluates the performance of its segments and allocates resources to them based primarily on segment income (loss) from operations. Expenses, income and assets that are not segment specific relate to holding company and business development activities conducted for the overall benefit of the Company and, accordingly, are not attributable to the Company's segments.

The following table presents information about reported segments for the years ended December 31, 2013, December 31, 2012 and December 30, 2011.



	U.S. Residential Products		U.S. Commercial Products			European Roll Coated Aluminum		European Engineered Products			Other Non- Allocated			Eliminations			Consolidated
2013
Net sales:
Third party	$	290,185	$	278,274		$	193,504	$	64,709		$	—		$	—		$	826,672
Intersegment	726		435			217		—			—			(1,378		)	—
Total net sales	$	290,911	$	278,709		$	193,721	$	64,709		$	—		$	(1,378	)	$	826,672
Income (loss) from operations	$	18,911	$	(5,390	)	$	11,004	$	(6,849	)	$	(10,658	)	$	—		$	7,018
Depreciation and amortization	$	11,820	$	11,333		$	9,509	$	1,846		$	591		$	—		$	35,099
Capital expenditures	$	2,787	$	2,016		$	3,224	$	1,612		$	1,103		$	—		$	10,742
Total assets (1)	$	163,773	$	107,053		$	228,514	$	52,331		$	20,302		$	—		$	571,973



	U.S. Residential Products		U.S. Commercial Products			European Roll Coated Aluminum		European Engineered Products			Other Non- Allocated			Eliminations			Consolidated
2012
Net sales:
Third party	$	281,099	$	292,304		$	196,087	$	67,650		$	—		$	—		$	837,140
Intersegment	951		519			519		—			—			(1,989		)	—
Total net sales	$	282,050	$	292,823		$	196,606	$	67,650		$	—		$	(1,989	)	$	837,140
Income (loss) from operations	$	22,489	$	(1,399	)	$	9,208	$	(6,586	)	$	(12,357	)	$	—		$	11,355
Depreciation and amortization	$	11,674	$	10,774		$	9,455	$	2,480		$	401		$	—		$	34,784
Capital expenditures	$	1,495	$	1,255		$	2,275	$	627		$	1,488		$	—		$	7,140
Total assets (1)	$	173,719	$	115,525		$	221,950	$	55,898		$	27,330		$	—		$	594,422



	U.S. Residential Products		U.S. Commercial Products			European Roll Coated Aluminum		European Engineered Products			Other Non- Allocated			Eliminations			Consolidated
2011
Net sales:
Third party	$	305,366	$	301,286		$	243,497	$	83,529		$	—		$	—		$	933,678
Intersegment	1,177		284			553		—			—			(2,014		)	—
Total net sales	$	306,543	$	301,570		$	244,050	$	83,529		$	—		$	(2,014	)	$	933,678
Income (loss) from operations (2)	$	18,226	$	(3,901	)	$	13,619	$	(2,055	)	$	(15,595	)				$	10,294
Depreciation and amortization	$	11,994	$	11,004		$	10,790	$	3,086		$	320		$	—		$	37,194
Capital expenditures	$	996	$	3,558		$	2,144	$	1,629		$	1,824		$	—		$	10,151
Total assets (1)	$	174,835	$	117,709		$	234,513	$	63,579		$	28,610		$	—		$	619,246

(1) Segment assets include cash, accounts receivable, inventories, other current assets, fixed assets, goodwill, intangibles, and other long term assets. Other non-allocated assets include all corporate assets, as well as deferred taxes and income taxes receivable.

(2) Income from operations in our U.S. Residential Products Segment for the year ended December 30, 2011 included a $1.2 million charge for the early exit from a multiemployer pension plan.

The following table reflects revenues from external customers by markets for the periods indicated. Revenues from external customers by groups of similar products have not been provided as it is impracticable to do so.



		Year Ended
Customer/Markets	Primary Products	December 31, 2013		December 31, 2012		December 30, 2011
Original Equipment Manufacturers (OEMs)	Painted aluminum sheet and coil; fabricated painted aluminum, laminated and fiberglass panels; windows and roofing; and composite building panels	$	199,213	$	202,556	$	240,769
Home Improvement Retailers	Rain carrying systems, roofing accessories, windows, doors and shower enclosures	182,666		181,363		201,107
Industrial and Architectural Contractors	Standing seam panels and siding and roofing accessories	148,708		148,231		171,259
Rural Contractors	Steel and aluminum roofing and siding	135,296		144,398		143,921
Distributors	Metal coils, rain carrying systems and roofing accessories	88,300		91,505		101,085
Home Improvement Contractors	Vinyl replacement windows; metal coils; rain carrying systems; metal roofing and insulated roofing panels; patio and entrance doors; and awnings	40,645		35,674		38,227
Manufactured Housing	Steel siding and trim components	31,844		33,413		37,310
		$	826,672	$	837,140	$	933,678

The following tables reflect net sales and long-lived asset information by geographic areas for the periods indicated:



	Net Sales
	Year Ended
	December 31, 2013		December 31, 2012		December 30, 2011
United States	$	559,135	$	564,254	$	596,720
The Netherlands	155,032		154,153		188,940
United Kingdom	69,433		72,699		92,574
France	33,748		36,886		45,513
Canada	9,324		9,148		9,931
	$	826,672	$	837,140	$	933,678



	Long Lived Assets
	December 31, 2013		December 31, 2012
United States	$	62,186	$	69,241
The Netherlands	37,367		36,428
United Kingdom	15,523		19,732
France	13,133		13,358
Canada	1,905		2,449
	$	130,114	$	141,208

Non-U.S. revenue is classified based on the country in which the legal subsidiary is domiciled. The Company's largest customer accounted for 13.5% of 2013, 13.3% of 2012 and 11.1% of 2011 net sales. Sales from this customer are included in the U.S. Residential Products and U.S. Commercial Products segments. As of December 31, 2013, this customer had an outstanding trade receivable balance of $4.8 million. No other customer represented greater than 10% of the Company's revenues in 2013, 2012, or 2011.