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Business Segments
 3 Months Ended
Mar. 31, 2013
Segment Reporting [Abstract]  
Business Segments
Business Segments

The company operates in four primary business segments: North America/Home Medical Equipment (North America/HME), Institutional Products Group (IPG), Europe and Asia/Pacific. The North America/HME segment sells each of three primary product lines, which includes: lifestyle, mobility and seating and respiratory therapy products. IPG sells or rents long-term care medical equipment, health care furnishings and accessory products. Europe and Asia/Pacific sell product lines similar to North America/HME and IPG. Each business segment sells to the home health care, retail and extended care markets.

The company evaluates performance and allocates resources based on profit or loss from operations before income taxes for each reportable segment. The accounting policies of each segment are the same as those described in the summary of significant accounting policies for the company’s consolidated financial statements. Intersegment sales and transfers are based on the costs to manufacture plus a reasonable profit element. Therefore, intercompany profit or loss on intersegment sales and transfers is not considered in evaluating segment performance except for Asia/Pacific due to its significant intercompany sales volume relative to the segment.

The information by segment is as follows (in thousands): 
 
For the Three Months Ended March 31,
 
2013
 
2012
Revenues from external customers
 
 
 
North America/HME
$
152,157

 
$
176,119

Institutional Products Group
35,128

 
36,138

Europe
137,634

 
125,303

Asia/Pacific
12,697

 
17,540

Consolidated
$
337,616

 
$
355,100

Intersegment revenues
 
 
 
North America/HME
$
18,836

 
$
29,111

Institutional Products Group
1,383

 
1,824

Europe
1,953

 
1,978

Asia/Pacific
6,882

 
10,530

Consolidated
$
29,054

 
$
43,443

Restructuring charges before income taxes
 
 
 
North America/HME
$
1,679

 
$
117

Institutional Products Group
188

 
35

Europe
115

 
291

Asia/Pacific
540

 
118

Consolidated
$
2,522

 
$
561

Earnings (loss) before income taxes
 
 
 
North America/HME
$
(11,352
)
 
$
5,696

Institutional Products Group
1,847

 
3,378

Europe
5,843

 
5,485

Asia/Pacific
(2,261
)
 
(1,061
)
All Other (1)
(6,060
)
 
(6,225
)
Consolidated
$
(11,983
)
 
$
7,273

   ________________________
(1)
Consists of un-allocated corporate SG&A costs and intercompany profits, which do not meet the quantitative criteria for determining reportable segments. In addition, the “All Other” earnings (loss) before income taxes includes loss on debt extinguishment including debt finance charges, interest and fees.