Note 5 – Segment Reporting

Segment information is used by management for making operating decisions and assessing the performance of the Company. Management evaluates the performance of its segments based primarily on operating income.

The Company's reportable segments are as follows:

•

Climate Control Seats (CCS) – variable temperature seat climate control system designed to improve the temperature comfort of automobile passengers. This segment also includes the heated and cooled cup holder and heated and cooled mattress divisions which results are not currently individually significant.

•

Advanced Technology (formerly BSST) – a division engaged in a research and development effort to improve the efficiency of thermoelectric devices and to develop, market and distribute products based on this new technology.

•

W.E.T. Automotive AG (W.E.T.) – The W.E.T. acquisition is being evaluated currently as an individual segment until such time as Amerigon is able to fully evaluate and implement its future integration plans and strategy.

The tables below present segment information about the reported product revenues and operating income of the Company for the three and nine month periods ended September 30, 2011 and 2010. Asset information by reportable segment is not reported for Amerigon since the Company does not manage assets for Amerigon at a segment level.


Three Months Ended September 30,	CCS		Advanced Technology			W.E.T.		Reconciling Items			Consolidated Total
2011:
Product revenues	$	30,418	$	99		$	95,122	$	—		$	125,639
Depreciation and amortization		309		143			8,637		271			9,360
Operating income (loss)		7,527		(1,551	)		3,745		(3,907	)		5,814

2010:
Product revenues	$	30,309	$	177		$	—	$	—		$	30,486
Depreciation and amortization		182		136			—		21			339
Operating income (loss)		7,864		(1,358	)		—		(2,498	)		4,008

The Advanced Technology operating loss for the three months ended September 30, 2011 and 2010 is net of $235 and $490, respectively, of reimbursed research and development costs. Reconciling items include acquisition transaction costs and Amerigon's corporate selling, general and administrative costs.


Nine Months Ended September 30,	CCS		Advanced Technology			W.E.T.		Reconciling Items			Consolidated Total
2011:
Product revenues	$	97,663	$	609		$	140,300	$	—		$	238,572
Depreciation and amortization		778		428			13,697		551			15,454
Operating income (loss)		24,933		(4,576	)		5,579		(14,847	)		11,089

2010:
Product revenues	$	83,102	$	384		$	—	$	—		$	83,486
Depreciation and amortization		557		380			—		77			1,014
Operating income (loss)		21,648		(4,461	)		—		(7,449	)		9,738

The Advanced Technology operating loss for the nine months ended September 30, 2011 and 2010 is net of $581 and $2,193, respectively, of reimbursed research and development costs. Reconciling items include acquisition transaction costs and Amerigon's corporate selling, general and administrative costs.

Product revenues information by geographic area:


	Three Months Ended September 30,
	2011				2010
United States	$	46,962	37	%	$	11,972	40	%
Germany		15,397	12	%		165	0	%
China		12,619	10	%		417	1	%
South Korea		8,922	7	%		5,547	18	%
Japan		7,539	6	%		4,697	15	%
Mexico		5,675	5	%		4,787	16	%
Czech Republic		4,853	4	%		—	—
Canada		3,504	3	%		724	3	%
United Kingdom		3,067	2	%		2,166	7	%
Other		17,101	14	%		11	0	%

Total product revenues	$	125,639	100	%	$	30,486	100	%


	Nine Months Ended September 30,
	2011				2010
United States	$	82,569	35	%	$	33,378	40	%
South Korea		28,246	12	%		13,485	16	%
Germany		24,024	10	%		372	0	%
China		18,761	8	%		1,184	2	%
Mexico		18,677	8	%		10,904	13	%
Japan		16,618	7	%		14,940	18	%
Canada		7,705	3	%		2,789	3	%
Czech Republic		7,601	3	%		—	—
United Kingdom		7,190	3	%		6,392	8	%
Other		27,181	11	%		42	0	%

Total product revenues	$	238,572	100	%	$	83,486	100	%