5. Geographic Information

The geographical distribution of long-lived assets to geographical areas consisted of the following at:



		March 31,		December 31,
		2017		2016
United States	$	4,572	$	4,640
Singapore		1,339		1,413
Other – primarily United Kingdom and Indonesia		536		553
Consolidated	$	6,447	$	6,606

Long-lived assets consist of property and equipment. Excluded from long-lived assets are investments in partnerships, patents, license agreements, intangible assets and goodwill. The Company capitalizes long-lived assets pertaining to the production of specialized parts. These assets are periodically reviewed to assure the net realizable value from the estimated future production based on forecasted cash flows exceeds the carrying value of the assets.

The geographical distribution of net sales to geographical areas for the three months ended March 31, 2017 and 2016 were as follows:



		Three Months Ended
Net Sales to Geographical Areas		March 31, 2017		March 31, 2016

United States	$	15,523	$	11,730
Europe		2,478		3,297
Asia		1,910		2,868
All other countries		177		169
Consolidated	$	20,088	$	18,064

Geographic net sales are allocated based on the location of the customer. All other countries include net sales primarily to various countries in Europe and in the Asia Pacific region.

For the three months ended March 31, 2017, one customer accounted for 46% of the Company’s consolidated net sales. For the three months ended March 31, 2016, one customer accounted for 39% of the Company’s consolidated net sales.

At March 31, 2017, two customers combined accounted for 31% of the Company’s consolidated accounts receivable. At December 31, 2016, two customers combined accounted for 31% of the Company’s consolidated accounts receivable.