19. Segment Information

12 Months Ended

Dec. 31, 2013

Notes to Financial Statements

Note 19 - Segment Information

The Company operates in two business segments: the Business Solutions segment and the Energy Solutions segment.  The Business Solutions segment provides business advisory and consulting services and solutions primarily in the following areas: risk, data, organizational change and cyber. The Energy Solutions segment works with customers to assess, design and install processes and automation to address energy regulation, strategy, cost, and usage initiatives.  The Energy Solutions segment operated for the full year in 2013 and only partially in 2012 as it was formed from the GHH acquisition (March 2012) and the Ecological acquisition (December 2012).

The performance of the business is evaluated at the segment level.  Cash, debt and financing matters are managed centrally.  These segments operate as one from an accounting and overall executive management perspective, though each segment has senior management in place; however they are differentiated from a marketing and customer presentation perspective, though cross-selling opportunities exist and continue to be pursued.  Condensed summary segment information follows for the year ended December 31, 2013 and 2012.

	Year Ended December 31, 2013
	Business Solutions		Energy Solutions			Total
Revenue	$	14,491,225	$	11,908,691		$	26,399,916
Income from Operations before Overhead	$	1,357,309	$	(1,230,998	)	$	126,311
Unallocated Corporate Overhead							4,167,272
Loss from Operations						$	(4,040,961	)
Assets	$	14,386,175	$	10,182,734		$	24,568,909

	Year Ended December 31, 2012
	Business Solutions		Energy Solutions			Total
Revenue	$	16,524,648	$	2,947,367		$	19,472,015
Income from Operations before Overhead	$	2,128,784	$	(1,526,237	)	$	602,547
Unallocated Corporate Overhead							4,233,504
Loss from Operations						$	(3,630,957	)
Assets	$	9,441,501	$	13,632,836		$	23,074,337