Note 14. Segments

The Company primarily operates through three business segments, Professional Service (PS), Infrastructure Services (IS) and Field Services (FS). The Professional Services segment provides customers with highly technical services primarily related to installing, testing, and commissioning and decommissioning of core, or central office, equipment of wireless carrier networks from a variety of vendors. The Infrastructure Services segment provides program management services of field projects necessary for deploying, upgrading, and maintaining wireless networks. The Field Services segment generates revenue from the installation and service of DIRECTV video programming for both residential and commercial customers under the contract with DIRECTV.

There were no material intersegment transfers or sales during the periods presented. Selected segment financial information for the three and nine months ended September 30, 2014 and 2015, respectively, is presented below (in thousands):

	Three Months Ended September 30, 2014
	PS		IS		FS		Corporate			Total
Revenues	$	24,801	$	267,192	$	71,797	$	—		$	363,790
Cost of revenues		22,717		220,769		57,281		—			300,767
Gross profit	$	2,084	$	46,423	$	14,516		—			63,023
Selling, general and administrative expenses								27,924			27,924
Restructuring expense								4,653			4,653
Impairment expense								1,754			1,754
Other operating income								(1,666	)		(1,666	)
Operating income											30,358
Other income								(25	)		(25	)
Interest expense, net								11,188			11,188
Income before income taxes											19,195
Income tax expense								2,092			2,092
Net income										$	17,103

	Three Months Ended September 30, 2015
	PS		IS		FS		Corporate		Total
Revenues	$	18,760	$	74,436	$	72,298	$	—	$	165,494
Cost of revenues		14,385		69,717		59,464		—		143,566
Gross profit	$	4,375	$	4,719	$	12,834		—		21,928
Selling, general and administrative expenses								22,610		22,610
Restructuring expense								501		501
Impairment expense								—		—
Operating loss										(1,183	)
Other income								—		—
Interest expense, net								11,053		11,053
Loss before income taxes										(12,236	)
Income tax expense								87		87
Net loss									$	(12,323	)

	Nine Months Ended September 30, 2014
	PS		IS		FS		Corporate			Total
Revenues	$	71,412	$	624,228	$	195,305	$	—		$	890,945
Cost of revenues		67,690		520,116		170,495		—			758,301
Gross profit	$	3,722	$	104,112	$	24,810		—			132,644
Selling, general and administrative expenses								88,386			88,386
Restructuring expense								7,379			7,379
Impairment expense								1,754			1,754
Other operating income								(3,235	)		(3,235	)
Operating income											38,360
Other income								(71	)		(71	)
Interest expense, net								34,342			34,342
Income before income taxes											4,089
Income tax expense								2,157			2,157
Net income										$	1,932

	Nine Months Ended September 30, 2015
	PS		IS		FS		Corporate		Total
Revenues	$	49,164	$	324,862	$	191,514	$	—	$	565,540
Cost of revenues		43,736		296,974		156,947		—		497,657
Gross profit	$	5,428	$	27,888	$	34,567		—		67,883
Selling, general and administrative expenses								72,784		72,784
Restructuring expense								9,510		9,510
Impairment expense								2,775		2,775
Other operating income								—		—
Operating loss										(17,186	)
Other income								-		—
Interest expense, net								32,925		32,925
Loss before income taxes										(50,111	)
Income tax expense								484		484
Net loss									$	(50,595	)

Asset information was evaluated at the corporate level and was not available by reportable segment as of September 30, 2014. Total assets by segment are presented below as of September 30, 2015 (in thousands):

	September 30, 2015
	PS		IS		FS		Corporate		Total
Total Assets	$	45,795	$	69,084	$	131,328	$	33,155	$	279,363