5. Geographic Information

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



		March 31,		December 31,
		2020		2019
United States	$	13,421	$	12,215
Singapore		1,247		1,263
Other		63		73
Consolidated	$	14,731	$	13,551

Long-lived assets consist of machinery and equipment. Excluded from long-lived assets are investments in partnerships, patents, goodwill, operating lease right-of-use (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 months ended March 31, 2020 and 2019 were as follows:



		Three Months Ended
Net Revenue to Geographical Areas		March 31, 2020		March 31, 2019
United States	$	17,788	$	24,215
Europe		1,187		1,664
Asia		2,200		3,509
All other countries		328		182
Consolidated	$	21,503	$	29,570

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

For the three months ended March 31, 2020, and 2019, one customer accounted for 63% and 58%, respectively, of the Company’s consolidated net revenue.

Two customers combined accounted for 54% and 51% of the Company’s consolidated accounts receivable at March 31, 2020 and December 31, 2019, respectively.

One customer accounted for 91% and 86% of the Company’s consolidated contract assets at March 31, 2020 and December 31, 2019, respectively.