3. SEGMENT REPORTING

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

Income (loss) from continuing operations is total revenues, net less cost of goods sold 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. The Company evaluates the performance of each segment based on income and loss from operations before income taxes. The following table summarizes data by industry segment:


Year Ended December 31, 2019	Body Worn Devices	Hearing Health DTEC	Total
Revenue, net	$ 107,373	$ 6,120	$ 113,493
Impairment loss	-	3,765	3,765
Income (loss) from continuing operations before income taxes, non-controlling interest and discontinued operations	6,417	(8,280)	(1,863)
Depreciation and amortization	3,080	197	3,277
Capital expenditures	4,457	136	4,593

Year Ended December 31, 2018	Body Worn Devices	Hearing Health DTEC	Total
Revenue, net	$ 107,090	$ 6,858	$ 113,948
Income (loss) from continuing operations before income taxes, non-controlling interest and discontinued operations	10,792	(3,546)	7,246
Depreciation and amortization	2,678	213	2,891
Capital expenditures	5,338	165	5,503

Year Ended December 31, 2017	Body Worn Devices	Hearing Health DTEC	Total
Revenue, net	$ 80,462	$ 6,492	$ 86,954
Income (loss) from continuing operations before income taxes, non-controlling interest and discontinued operations	3,653	(1,191)	2,462
Depreciation and amortization	1,922	212	2,134
Capital expenditures	2,111	155	2,266

The following table summarizes the identifiable assets (excluding goodwill and intangible assets), goodwill and intangible assets by industry segment as of the following dates:


	December 31,	December 31,
	2019	2018
Body Worn Devices:
Identifiable assets (excluding goodwill)	$ 101,311	$ 97,725
Goodwill	9,551	9,551
Hearing Health DTEC:
Identifiable assets (excluding goodwill and intangible assets)	2,651	2,554
Intangible assets	-	2,585
Goodwill	-	1,257