Note 23. Segment and Geographical Information (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Segment Reporting Information, by Segment

Financial information about our reportable segments during the years ended December 31, 2016, 2015, and 2014 was as follows (in thousands):



	Year Ended December 31, 2016
	Components		Systems		Total
Net sales	$	1,484,300	$	1,467,028	$	2,951,328
Gross profit	378,886		325,093		703,979
Depreciation and amortization expense	190,818		13,433		204,251
Goodwill (1)	14,462		—		14,462



	Year Ended December 31, 2015
	Components		Systems		Total
Net sales	$	1,389,579	$	2,189,416	$	3,578,995
Gross profit (2)	347,853		571,414		919,267
Depreciation and amortization expense	214,937		10,289		225,226
Goodwill	16,152		68,833		84,985



	Year Ended December 31, 2014
	Components		Systems		Total
Net sales	$	1,102,674	$	2,288,513	$	3,391,187
Gross profit	93,510		731,431		824,941
Depreciation and amortization expense	198,731		17,857		216,588

(1)

As a result of our annual impairment testing in the fourth quarter of 2016, we determined that the estimated fair value of our systems reporting unit was less than its carrying value and that the implied fair value of goodwill for the systems reporting unit was zero. Accordingly, we recorded a goodwill impairment loss of $68.8 million. See Note 6 “Goodwill and Intangible Assets” to our consolidated financial statements for more information on this impairment.


(2)	Gross profit for our components segment for the year ended December 31, 2015 included a $69.6 million benefit to cost of sales associated with the reduction in our module collection and recycling obligation. See Note 14 “Solar Module Collection and Recycling Liability” to our consolidated financial statements for more information regarding the change in this obligation.

Revenue from External Customers by Products and Services

The following table sets forth the total amounts of solar module and solar power system net sales recognized for the years ended December 31, 2016, 2015, and 2014. For the purposes of the following table, (i) solar module revenue is composed of revenue from the sale of solar modules to third parties, which does not include any modules sold as part of our PV solar power systems, and (ii) solar power system revenue is composed of revenues from the sale of PV solar power systems and related products and services, including any modules installed in such systems and any revenue generated by such systems (in thousands):



	2016		2015		2014
Solar module revenue	$	675,453	$	227,461	$	228,319
Solar power system revenue	2,275,875		3,351,534		3,162,868
Net sales	$	2,951,328	$	3,578,995	$	3,391,187

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area

The following table presents net sales for the years ended December 31, 2016, 2015, and 2014 by geographic region, which is based on the customer country of invoicing (in thousands):



	2016		2015		2014
United States	$	2,448,627	$	3,117,797	$	3,042,006
India	158,182		134,462		44,118
Spain	141,319		797		—
Jordan	120,134		—		—
Germany	14,498		63,709		121,941
Australia	9,568		185,064		157,152
All other foreign countries	59,000		77,166		25,970
Net sales	$	2,951,328	$	3,578,995	$	3,391,187

Schedule of Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country

The following table presents long-lived assets, which includes property, plant and equipment, PV solar power systems, project assets, and deferred project costs (current and noncurrent) as of December 31, 2016 and 2015 by geographic region, based on the physical location of the assets (in thousands):



	2016		2015
United States	$	1,606,064	$	1,434,891
Malaysia	339,230		788,086
Chile	260,751		270,623
All other foreign countries	373,573		183,354
Long-lived assets	$	2,579,618	$	2,676,954