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Segment Information
3 Months Ended
Dec. 31, 2020
Segment Reporting [Abstract]  
Segment Information Segment Information
The Company provides operating results in four reportable segments: GovDeals, Retail Supply Chain Group (RSCG), Capital Asset Group (CAG), and 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.

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 self-directed service solutions for commercial businesses on the AllSurplus 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.

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. Segment gross profit is calculated as total revenue less cost of goods sold (excludes depreciation and amortization).
The following table sets forth certain financial information for the Company's reportable segments:

Three Months Ended December 31,
(in thousands)20202019
GovDeals:
Revenue$— $— 
Fee revenue10,818 8,015 
Total revenue10,818 8,015 
Gross profit$10,203 $7,446 
RSCG:
Revenue$28,161 $27,826 
Fee revenue6,745 3,871 
Total revenue34,906 31,697 
Gross profit$14,627 $10,305 
CAG:
Revenue$2,910 $2,523 
Fee revenue5,003 5,419 
Total revenue7,913 7,942 
Gross profit$6,358 $5,814 
Machinio:
Revenue$— $— 
Fee revenue2,114 1,850 
Total revenue2,114 1,850 
Gross Profit$1,991 $1,763 
Corporate & Other, including elimination adjustments:
Revenue$— $— 
Fee revenue— — 
Total revenue— — 
Gross profit$— $— 
Consolidated:
Revenue$31,071 $30,349 
Fee revenue24,680 19,155 
Total revenue55,751 49,504 
Gross profit$33,178 $25,328 

The following table presents a reconciliation of gross profit used in the reportable segments to the Company's consolidated results:
Three Months Ended December 31,
(in thousands)20202019
Reconciliation:
Gross profit$33,178 $25,328 
Operating expenses28,548 30,125 
Other operating expenses193 
Interest and other income, net(185)(252)
Income (loss) before provision for income taxes$4,811 $(4,738)
The percent of our revenues that came from transactions conducted outside of the United States for the three months ended December 31, 2020 and 2019 was 9.6% and 13.9%, respectively.