Segment Reporting

3 Months Ended

Mar. 31, 2018

Segment Reporting, Geographic Information [Abstract]

6. Segment Reporting

The Company currently operates in two reportable segments: body-worn devices and hearing health direct-to-consumer. The nature of distribution and services has been deemed separately identifiable. Therefore, segment reporting has been applied.

Income (loss) from operations is total revenues less cost of sales and operating expenses. Identifiable assets by industry segment include assets directly identifiable with those operations. The accounting policies applied to determine segment information are the same as those described in the summary of significant accounting policies described in and incorporated by reference from “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and Note 1 to the financial statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. The Company evaluates the performance of each segment based on income and loss from continuing operations before income taxes. The following table summarizes data by industry segment:


At and for the Three Months Ended March 31, 2018	Body Worn Devices	Hearing Health Direct-to-Consumer	Total
Revenue, net	$ 23,572	$ 1,791	$ 25,363
Income (loss) from continuing operations	1,210	(453)	757
Identifiable assets (excluding goodwill)	42,121	6,640	48,761
Goodwill	9,551	1,257	10,808
Depreciation and amortization	604	50	654
Capital expenditures	475	10	485

At and for the Three Months Ended March 31, 2017 (as adjusted)	Body Worn Devices	Hearing Health Direct-to-Consumer	Total
Revenue, net	$ 19,799	$ 1,416	$ 21,215
Income (loss) from continuing operations	75	(453)	(378)
Identifiable assets (excluding goodwill)	30,416	4,036	34,452
Goodwill	9,551	1,004	10,555
Depreciation and amortization	495	67	562
Capital expenditures	213	60	273