7. Geographic Information

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



		September 30,		December 31,
		2018		2017
United States	$	9,826	$	5,407
Singapore		1,081		1,254
Other – primarily United Kingdom and Indonesia		461		514
Consolidated	$	11,368	$	7,175

Long-lived assets consist of property and equipment. Excluded from long-lived assets are investments in partnerships, patents, license agreements and goodwill. The Company capitalizes long-lived assets pertaining to the production of specialized parts. These assets are periodically reviewed to ensure 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 and nine months ended September 30, 2018 and 2017 were as follows:



		Three Months Ended				Nine Months Ended
		September 30, 2018		September 30, 2017 (as adjusted)		September 30, 2018		September 30, 2017 (as adjusted)
United States	$	25,157	$	20,632	$	70,871	$	55,521
Europe		2,068		2,317		6,230		7,102
Asia		2,472		1,740		7,639		5,541
All other countries		437		372		917		636
Consolidated	$	30,134	$	25,061	$	85,657	$	68,800

Geographic net sales are allocated based on the location of the customer.

For the three and nine months ended September 30, 2018, one customer accounted for 55% and 56%, respectively, of the Company’s consolidated net sales. For the three and nine months ended September 30, 2017, one customer accounted for 51% and 48%, respectively, of the Company’s consolidated net sales.

At September 30, 2018, two customers combined accounted for 51% of the Company’s consolidated accounts receivable. At December 31, 2017, two customers combined accounted for 32% of the Company’s consolidated accounts receivable.

At September 30, 2018, one customer accounted for 77% of the Company’s consolidated contract assets. At December 31, 2017, one customer accounted for 62% of the Company’s consolidated contract assets.