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Business Segments
 12 Months Ended
Dec. 31, 2021
Segment Reporting [Abstract]  
Business Segments
Business Segments
The company operates in two primary business segments: North America and Europe with each selling the company's primary product categories, which include: lifestyle, mobility and seating and respiratory therapy products. Sales in Asia Pacific are reported in All Other and include products similar to those sold in North America and Europe. 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.

Segment performance is measured and resources are allocated based on a number of factors, with the primary income or loss measure being segment operating income (loss). Segment operating income (loss) represents net sales less cost of products sold less selling general and
administrative expenses. Segment operating income (loss) excludes unallocated corporate general and administrative expenses not allocated to the segments and intersegment sales and profit eliminations, which are included in All Other. In addition, segment operating income (loss) further excludes charges related to restructuring activities, asset impairment and gain on sale of business (as applicable).

This performance measure, segment operating income (loss), is used by the Chief Operating Decision Maker (CODM) for purposes of making decisions about allocating resources to a segment and assessing its performance. In addition, this metric is reviewed by the company's Board of Directors regarding segment performance and is a key metric in the performance management assessment of the company's employees.


The information by segment is as follows (in thousands): 
202120202019
Revenues from external customers
Europe (1)$499,118 $468,041 $533,048 
North America (2)340,980 348,307 348,201 
All Other (Asia Pacific)32,359 34,341 46,715 
Consolidated$872,457 $850,689 $927,964 
Intersegment revenues
Europe$21,864 $17,384 $14,185 
North America56,681 80,748 80,727 
All Other (Asia Pacific)— 2,528 13,033 
Consolidated$78,545 $100,660 $107,945 
Restructuring charges before income taxes
Europe$1,560 $5,934 $9,579 
North America964 1,306 1,617 
All Other10 118 633 
Consolidated$2,534 $7,358 $11,829 
Depreciation and amortization
Europe$8,557 $7,615 $7,851 
North America7,623 6,013 6,429 
All Other (3)641 689 1,283 
Consolidated$16,821 $14,317 $15,563 
Net interest expense
Europe$2,790 $1,884 $368 
North America 21,764 26,510 28,070 
All Other(248)12 209 
Consolidated$24,306 $28,406 $28,647 
Operating income (loss)
Europe$33,769 $22,682 $36,174 
202120202019
North America(1,928)9,449 (7,592)
All Other (3)(24,977)(23,236)(26,576)
Charges related to restructuring activities(2,534)(7,358)(11,829)
Gain on sale of business— 9,790 — 
Impairment of goodwill (28,564)— — 
Asset write-off— — (587)
Consolidated operating income (loss)(24,234)11,327 (10,410)
Net gain on convertible derivatives— — 1,197 
Loss on debt extinguishment including debt finance charges and fees9,422 (7,360)(6,165)
Net interest expense(24,306)(28,406)(28,647)
Loss before income taxes$(39,118)$(24,439)$(44,025)
Assets
Europe$675,051 $705,314 $602,471 
North America205,998 207,347 212,733 
All Other28,482 33,320 36,922 
Consolidated$909,531 $945,981 $852,126 
Long-lived assets
Europe (4)$450,026 $472,599 $408,847 
North America (5)68,240 92,195 79,369 
All Other5,877 6,721 8,033 
Consolidated$524,143 $571,515 $496,249 
Expenditures for assets
Europe$2,419 $5,221 $6,041 
North America (6)14,055 16,473 3,679 
All Other1,224 610 1,154 
Consolidated$17,698 $22,304 $10,874 
 ________________________
(1)    Europe's commissionaire structure reflects the majority of revenues to external customers through Switzerland.
(2)    Revenues from external customers for the United States were $312,805,000, $316,687,000 and $314,512,000 for 2021, 2020 and 2019, respectively.
(3)    Consists of unallocated corporate SG&A costs and intercompany profits, which do not meet the quantitative criteria for determining reportable segments.
(4)    Property and Equipment net book value within France were $7,342,000, $8,452,000 and $8,798,000 and Germany were $4,119,000, $5,904,000 and $8,271,000 at the end of 2021, 2020 and 2019, respectively.
(5)    Property and Equipment net book value within the United States were $38,411,000, $27,882,000 and $15,327,000 at the end of 2021, 2020 and 2019, respectively.
(6)    2021 and 2020 expenditures for assets primarily driven by the company's ERP project.
Net sales by product, are as follows (in thousands):
202120202019
Europe
Lifestyle$248,325 $222,668 $245,987 
Mobility and Seating214,398 200,687 249,144 
Respiratory Therapy19,348 24,786 19,258 
Other (1)17,047 19,900 18,659 
$499,118 $468,041 $533,048 
North America
Lifestyle$148,369 $165,267 $173,039 
Mobility and Seating110,998 109,923 121,955 
Respiratory Therapy80,903 72,285 51,649 
Other (1)710 832 1,558 
$340,980 $348,307 $348,201 
All Other (Asia Pacific)
Mobility and Seating$12,112 $14,150 $28,448 
Lifestyle11,438 13,503 10,831 
Respiratory Therapy3,101 1,383 1,283 
Other (1)5,708 5,305 6,153 
$32,359 $34,341 $46,715 
Total Consolidated$872,457 $850,689 $927,964 
 ________________________
(1)Includes various services, including repair services, equipment rentals and external contracting.