SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2017

Segment Reporting [Abstract]

SEGMENT INFORMATION

SEGMENT INFORMATION

Segment (loss) income is measured for internal reporting purposes by excluding corporate expenses, impairment charges, interest income, interest expense, and income taxes. Corporate expenses consist primarily of executive employment costs, certain professional fees, and costs associated with the Company’s global headquarters. Financial results for each reportable segment are as follows (in thousands):

	Three Months Ended March 31, 2017
	MMS			ATA		Inter-Segment Eliminations			Total
Sales	$	48,833		$	15,858	$	(134	)	$	64,557
Depreciation and amortization	1,400			508					1,908
Segment (loss) income	(2,669		)	2,285					(384		)
Capital expenditures	336			144					480
Segment assets(1)	223,349			45,512					268,861

	Three Months Ended March 31, 2016
	MMS			ATA		Inter-Segment Eliminations			Total
Sales	$	52,272		$	15,620	$	(70	)	$	67,822
Depreciation and amortization	1,427			538					1,965
Segment (loss) income	(1,156		)	1,854					698
Capital expenditures	291			145					436
Segment assets(1)	225,987			49,732					275,719

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⁽¹⁾  Segment assets primarily consist of restricted cash, accounts receivable, inventories, prepaid and other assets, property, plant and equipment, and intangible assets. Unallocated assets primarily include, cash and cash equivalents, corporate property, plant and equipment, deferred income taxes, and other non-current assets.

A reconciliation of segment (loss) income to consolidated loss from operations before income taxes for the three months ended March 31, 2017 and 2016 are as follows (in thousands):

	Three Months Ended   March 31,
	2017			2016
Segment (loss) income	$	(384	)	$	698
Unallocated corporate expense	(1,401		)	(1,943		)
Interest expense, net	(65		)	(86		)
Other unallocated expense	—			—
Loss before income taxes	$	(1,850	)	$	(1,331	)

A reconciliation of segment assets to consolidated total assets follows (in thousands):

	March 31, 2017		December 31, 2016
Total segment assets	$	268,861	$	265,279
Unallocated assets	30,935		32,271
Total assets	$	299,796	$	297,550

Unallocated assets include cash of $26.7 million and $28.3 million at March 31, 2017 and December 31, 2016, respectively.