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Segment Information
 6 Months Ended
Mar. 31, 2021
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
We have two reportable segments: IoT Products & Services and IoT Solutions. Effective with the reorganization announcement on October 7, 2020 (see Note 14), our IoT Products & Services business is now structured to include four operating segments, each with a segment manager. There four operating segments include:
•Cellular Routers - box devices (fully enclosed) that provide connectivity typically in a place where the device can be plugged in exclusively using cellular communications.
•Console Servers - similar to cellular routers except they are exclusively for edge computing installations and data center applications exclusively using cellular communications.
•OEM Solutions - Original Equipment Manufacturers ("OEM") will be a chip, rather than a boxed device. This can come in the form of a stand-alone chip, or from a systems-on-module ("SOMs"). While cellular connectivity is used, other communication protocols can be used such as Zigbee, Bluetooth or Radio-Frequency ("RF") based on application.
•Infrastructure Management - includes battery operated, cellular enabled connect sensors as well as other types of console server applications that are more Digi Accelerated Linux ("DAL") based than Console Servers. This operating segment has some products that do not use cellular communications, but a large part of this segment does use cellular communications.
9. SEGMENT INFORMATION (CONTINUED)
The four operating segments have similar qualitative and quantitative factors which allow us to aggregate them under the IoT Products & Services reportable segment. The qualitative factors include similar nature of products and services, production process, type or class of customers and methods used to distribute the products. The quantitative factors include similar operating margins. Our CODM reviews and makes business decisions which includes a primary review of operating income but also includes gross profit. Thus, our measure of segment measure of profit or loss used by our CODM changed. The shared general and administrative costs are now allocated to each operating segment. As a result, our disclosed measure of segment operating income has been updated for all periods presented. The change to the business segment operating income aligns with the update to how the CODM assesses performance and allocates resources for our business segments.
Summary operating results for each of our segments were (in thousands):
Three months ended March 31,Six months ended March 31,
2021202020212020
Revenue
IoT Products & Services$65,632 $66,890 $127,412 $121,503 
IoT Solutions11,669 6,557 23,035 14,261 
Total revenue$77,301 $73,447 $150,447 $135,764 
Gross Profit
IoT Products & Services$34,457 $35,460 $70,136 $62,111 
IoT Solutions6,000 3,181 11,340 6,994 
Total gross profit$40,457 $38,641 $81,476 $69,105 
Operating Income (Loss)
IoT Products & Services$4,583 $8,362 $5,852 $12,759 
IoT Solutions(1,213)(4,638)(2,628)(9,518)
Total operating income$3,370 $3,724 $3,224 $3,241 
Depreciation and Amortization
IoT Products & Services$3,072 $3,338 $6,206 $5,044 
IoT Solutions1,930 1,898 3,846 3,809 
Total depreciation and amortization$5,002 $5,236 $10,052 $8,853 

Total expended for property, plant and equipment was (in thousands):
Six months ended March 31,
20212020
IoT Products & Services$1,287 $407 
IoT Solutions*— 27 
Total expended for property, plant and equipment$1,287 $434 
* Excluded from this amount is $1,399 and $743 of transfers of inventory to property plant and equipment for subscriber assets for the six months ended March 31, 2021 and 2020, respectively.
Total assets for each of our segments were (in thousands):
March 31,
2021		September 30,
2020
IoT Products & Services$395,413 $387,578 
IoT Solutions84,901 86,975 
Unallocated*127,189 54,129 
Total assets$607,503 $528,682 
*Unallocated consists of cash and cash equivalents.