5. Geographic Information

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



		September 30,		December 31,
		2019		2018
United States	$	12,264	$	10,065
Singapore		1,311		1,240
Other		83		117
Consolidated	$	13,658	$	11,422

Long-lived assets consist of machinery and equipment. Excluded from long-lived assets are investments in partnerships, patents, goodwill, operating lease ROU assets and certain other assets. 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 revenue to geographical areas for the three and nine months ended September 30, 2019 and 2018 were as follows:



		Three Months Ended				Nine Months Ended
Net Revenue to Geographical Areas		September 30, 2019		September 30, 2018		September 30, 2019		September 30, 2018
United States	$	22,483	$	25,157	$	71,059	$	70,871
Europe		1,248		1,500		4,480		4,163
Asia		2,780		2,472		9,508		7,639
All other countries		382		437		753		917
Consolidated	$	26,893	$	29,566	$	85,800	$	83,590

Geographic net revenue is allocated based on the location of the customer.

For the three and nine months ended September 30, 2019, one customer accounted for 59% of the Company’s consolidated net revenue. For the three and nine months ended September 30, 2018, one customer accounted for 56% and 57%, respectively, of the Company’s consolidated net revenue.

Two customers combined accounted for 43% and 52% of the Company’s consolidated accounts receivable at September 30, 2019 and December 31, 2018, respectively.

One customer accounted for 84% and 78% of the Company’s consolidated contract assets at September 30, 2019 and December 31, 2018, respectively.