Segment Reporting and Geographic Locations

Operating segments are defined as components of an enterprise that are evaluated regularly by the Company’s CODM, which is our President and Chief Executive Officer. The Company has two reportable segments: the GTB Segment and the GCA Segment. Each of these segments consists of a number of manufacturing facilities. Certain of our facilities manufacture and sell products through both of our segments. Each manufacturing facility that sells products through both segments is reflected in the financial results of the segment that has the greatest amount of sales from that manufacturing facility. Our segments are more specifically described below.

The GTB Segment manufactures and sells the following products:


•	Seats, Trim, sleeper boxes, cab structures, structural components and body panels. These products are sold primarily to the MD/HD Truck markets in North America;


•	Seats to the truck and bus markets in Asia-Pacific and Europe;


•	Mirrors and wiper systems to the truck, bus, agriculture, construction, rail and military markets in North America;


•	Trim to the recreational and specialty vehicle markets in North America; and


•	Aftermarket seats and components in North America.

The GCA Segment manufactures and sells the following products:


•	Electric wire harness assemblies and Seats for construction, agricultural, industrial, automotive, mining and military industries in North America, Europe and Asia-Pacific;


•	Seats to the truck and bus markets in Asia-Pacific and Europe;


•	Wiper systems to the construction and agriculture markets in Europe;


•	Office seating in Europe and Asia-Pacific; and


•	Aftermarket seats and components in Europe and Asia-Pacific.

Corporate expenses consist of certain overhead and shared costs that are not directly attributable to the operations of a segment. For purposes of business segment performance measurement, some of these costs that are for the benefit of the operations are allocated based on a combination of methodologies. The costs that are not allocated to a segment are considered stewardship costs and remain at corporate in our segment reporting.

The following table presents segment revenues, gross profit, depreciation and amortization expense, selling, general and administrative expenses, operating income, capital expenditures and other items for the year ended December 31, 2017. The table does not include assets as the CODM does not review assets by segment.



	For the year ended December 31, 2017
	Global Truck & Bus		Global Construction & Agriculture		Corporate/ Other			Total
Revenues
External Revenues	$	455,864	$	299,367	$	—		$	755,231
Intersegment Revenues	1,906		10,340		(12,246		)	—
Total Revenues	$	457,770	$	309,707	$	(12,246	)	$	755,231
Gross Profit	$	62,668	$	31,291	$	(1,394	)	$	92,565
Depreciation and Amortization Expense	$	7,875	$	4,736	$	2,733		$	15,344
Selling, General & Administrative Expenses	$	21,507	$	16,845	$	21,448		$	59,800
Operating Income	$	39,983	$	14,305	$	(22,843	)	$	31,445

Capital Expenditures and Other Items:
Capital Expenditures	$	6,290	$	5,324	$	1,953		$	13,567
Other Items ¹	$	777	$	1,146	$	2,377		$	4,300

¹Other items include costs associated with restructuring activities, including employee severance and retention costs, lease cancellation costs, building repairs, costs to transfer equipment, and litigation settlement costs associated with a consulting contract.

The following table presents segment revenues, gross profit, depreciation and amortization expense, selling, general and administrative expenses, operating income, capital expenditures and other items for the year ended December 31, 2016. The table does not include assets as the CODM does not review assets by segment.



	For the year ended December 31, 2016
	Global Truck & Bus		Global Construction & Agriculture		Corporate/ Other			Total
Revenues
External Revenues	$	415,154	$	246,958	$	—		$	662,112
Intersegment Revenues	1,125		7,066		(8,191		)	—
Total Revenues	$	416,279	$	254,024	$	(8,191	)	$	662,112
Gross Profit	$	54,665	$	34,060	$	(1,495	)	$	87,230
Depreciation and Amortization Expense	$	8,545	$	5,581	$	2,325		$	16,451
Selling, General & Administrative Expenses	$	22,557	$	18,240	$	19,745		$	60,542
Operating Income	$	30,943	$	15,680	$	(21,240	)	$	25,383

Capital Expenditures and Other Items:
Capital Expenditures	$	6,384	$	4,609	$	924		$	11,917
Other Items ¹	$	2,712	$	723	$	688		$	4,123

The following table presents segment revenues, gross profit, depreciation and amortization expense, selling, general and administrative expenses, operating income, capital expenditures and other items as of and for the year ended December 31, 2015. The table does not include assets as the CODM does not review assets by segment.



	For the year ended December 31, 2015
	Global Truck & Bus		Global Construction & Agriculture		Corporate/ Other			Total
Revenues
External Revenues	$	564,651	$	260,690	$	—		$	825,341
Intersegment Revenues	618		10,937		(11,555		)	—
Total Revenues	$	565,269	$	271,627	$	(11,555	)	$	825,341
Gross Profit	$	85,702	$	28,627	$	(3,507	)	$	110,822
Depreciation and Amortization Expense	$	8,909	$	5,855	$	2,946		$	17,710
Selling, General & Administrative Expenses	$	25,263	$	20,442	$	25,764		$	71,469
Operating Income	$	59,252	$	8,044	$	(29,270	)	$	38,026

Capital Expenditures and Other Items:
Capital Expenditures	$	7,579	$	4,688	$	3,323		$	15,590
Other Items ¹	$	1,838	$	494	$	—		$	2,332

¹Other items include costs associated with restructuring activities, including employee severance and retention costs, lease cancellation costs, building repairs and costs to transfer equipment.

The following table presents revenues and long-lived assets for the geographic areas in which we operate:



	Years Ended December 31,
	2017				2016				2015
	Revenues		Long-lived Assets		Revenues		Long-lived Assets		Revenues		Long-lived Assets
United States	$	560,412	$	50,207	$	496,473	$	54,334	$	635,627	$	59,280
All other countries	194,819		14,423		165,639		11,707		189,714		11,681
	$	755,231	$	64,630	$	662,112	$	66,041	$	825,341	$	70,961

Revenues are attributed to geographic locations based on the geography from which the legal entity operates. Included in all other countries are intercompany sales eliminations.

The following is the composition by product category of our revenues:



	Years Ended December 31,
	2017			2016			2015
	Revenues		%	Revenues		%	Revenues		%
Seats and seating systems	$	314,717	42	$	280,575	42	$	339,724	41
Electric wire harnesses and panel assemblies	189,154		25	149,417		23	154,417		19
Trim systems and components	150,228		20	132,623		20	179,713		22
Cab structures, sleeper boxes, body panels and structural components	56,417		7	57,605		9	96,046		12
Mirrors, wipers and controls	44,715		6	41,892		6	55,441		6
	$	755,231	100	$	662,112	100	$	825,341	100