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Segment Information
12 Months Ended
Sep. 30, 2020
Segment Reporting [Abstract]  
Segment Information Segment Information
The Company provides operating results in four reportable segments: GovDeals, Capital Assets Group (CAG), Retail Supply Chain Group (RSCG), Machinio. Descriptions of our reportable segments are as follows:

The GovDeals reportable segment provides self-directed service solutions in which sellers list their own assets, and it consists of marketplaces that enable local and state government entities including city, county and state agencies, as well as quasi-governmental businesses located in the United States and Canada to sell surplus and salvage assets. GovDeals also offers a suite of services to sellers that includes asset sales and marketing. Through the end of fiscal 2019, GovDeals provided self-directed service solutions to commercial businesses as part of the Auction Deals marketplace.

The RSCG reportable segment consists of marketplaces that enable corporations located in the United States and Canada to sell surplus and salvage consumer goods and retail capital assets. RSCG also offers a suite of services that includes returns management, asset recovery, and e-commerce services. This segment includes the Company's Liquidation.com, Liquidation.com DIRECT, and Secondipity marketplaces.

The CAG reportable segment provides full-service solutions to sellers and it consists of marketplaces that enable commercial businesses to sell surplus and idle assets. CAG also offers a suite of services that includes surplus management, asset valuation, asset sales and marketing. Commercial sellers are located in the United States, Europe, Australia and Asia. This segment includes the Company's Network International and GoIndustry DoveBid marketplaces and, beginning in fiscal 2020, self-directed service solutions for commercial businesses on the AllSurplus marketplace. Prior to the conclusion of the Scrap and Surplus Contracts (see Note 3), CAG sold surplus and scrap assets from the DoD on its Government Liquidation marketplace.

The Machinio reportable segment operates a global online platform for listing used equipment for sale in the construction, machine tool, transportation, printing and agriculture sectors.
We also report results of Corporate & Other, including elimination adjustments. For the years ended September 30, 2019 and 2018 Corporate & Other included a previously existing operating segment that did not meet the quantitative thresholds to be a reportable segment, IronDirect. The Company exited the IronDirect business in January 2019.

Decisions concerning the allocation of the Company’s resources are made by the Company’s Chief Operating Decision Maker ("CODM"), which is the Company's Chief Executive Officer, with oversight by the Board of Directors. The Company reports segment information based on the internal performance measures used by the CODM to assess the performance of each operating segment in a given period. In connection with that assessment, the CODM uses segment gross profit to evaluate the performance of each segment. Gross profit is calculated as total revenue less cost of goods sold and seller distributions.
The following table sets forth certain financial information for the Company's reportable segments:

Year Ended September 30,
(in thousands)
202020192018
GovDeals:
Revenue$— $— $— 
Fee revenue32,806 32,936 30,214 
Total revenue32,806 32,936 30,214 
Gross profit30,721 30,386 27,990 
RSCG:
Revenue118,398 110,736 88,295 
Fee revenue18,093 16,585 13,659 
Total revenue136,491 127,321 101,954 
Gross profit49,727 44,967 33,009 
CAG:
Revenue9,182 36,684 57,717 
Fee revenue20,299 23,558 30,308 
Total revenue29,481 60,242 88,025 
Gross profit22,714 32,679 48,873 
Machinio:
Revenue— — — 
Fee revenue7,213 5,598 653 
Total revenue7,213 5,598 653 
Gross profit6,813 5,196 501 
Corporate & Other, including elimination adjustments:
Revenue— 469 3,665 
Fee revenue(51)(41)
Total revenue(51)428 3,668 
Gross profit(51)52 (661)
Consolidated:
Revenue127,580 147,889 149,677 
Fee revenue78,360 78,636 74,837 
Total revenue205,940 226,525 224,514 
Gross profit109,924 113,280 109,712 

The following table presents a reconciliation between gross profit used in the reportable segments and the Company's consolidated results:
Year Ended September 30,
(in thousands)
202020192018
Reconciliation:
Gross profit109,924 113,280 109,712 
Operating expenses113,248 127,739 130,048 
Other operating expenses573 5,049 1,392 
Interest and other income, net(924)(1,448)(785)
Loss before provision for income taxes(2,973)(18,060)(20,943)
Total segment assets reconciled to consolidated amounts are as follows:
September 30,
(in thousands)
20202019
Segment Assets:
GovDeals$102,083 $75,218 
RSCG51,230 27,075 
CAG107,529 128,918 
Machinio26,568 26,613 
Corporate & Other, including elimination adjustments(90,776)(70,541)
Total Segment Assets:$196,634 196634000$187,283 

Revenue attributed to countries that represent a significant portion of consolidated revenues are as follows:
Year Ended September 30,
(in thousands)
202020192018
United States$180,887 $191,816 $193,240 
Rest of the world25,053 34,709 31,274 
Consolidated$205,940 $226,525 $224,514 

Total property and equipment by geographic areas are as follows:
September 30,
(in thousands)20202019
United States$17,358 $18,455 
Rest of the world485 391 
Consolidated$17,843 $18,846