11. Segment Data

The Company provides home & community and home health services primarily in the home of the consumer. The Company's locations are organized principally along these lines of service. The home & community and home health services lines have been identified as reportable segments applying the criteria in ASC Topic 280, "Disclosure about Segments of an Enterprise and Related Information." The accounting policies of the segments are the same as those described in the Summary of Significant Accounting Policies. Intersegment net service revenues are not significant. All services are provided in the United States.

The Company evaluates the performance of its segments through operating income which excludes corporate depreciation and general corporate expenses. General corporate expenses consist principally of accounting and finance, information systems, billing and collections, human resources and national sales and marketing administration. For calendar 2009 general corporate administrative expenses included $1,235 of separation costs related to the former Chairman of Addus HealthCare. The Company does not identify capital expenditures by segment, due to the low level of expenditures directly related to either segment in its internal financial reports. Identifiable assets by segment consist of accounts receivable, goodwill, identifiable intangible assets and other assets. Corporate assets consist primarily of cash balances, current and non-current deferred income taxes, and property and equipment, net of accumulated depreciation.

During 2011, the Company completed a preliminary assessment of the fair value of its two reportable segments for the potential for goodwill impairment and determined that the estimated fair value of its home

health reporting segment was less than the net book value, indicating that its allocated goodwill and intangible assets were impaired. Based on the Company's analysis, it recorded a $15,989 goodwill and intangible asset impairment charge during the third quarter of 2011 (see Note 4).

Addus HomeCare does not track its assets by segment and does not allocate interest expense or income taxes to its operating segments. These costs are not included in the evaluation of the financial performance of the operating segments.

The following is a summary of segment information for the years ended December 31, 2011, 2010 and 2009:


		For the Year Ended December 31,
		2011			2010			2009
Net service revenue
Home & Community	$	221,466		$	220,752		$	210,107
Home Health		51,634			50,980			49,198
	$	273,100		$	271,732		$	259,305
Operating income (loss)
Home & Community	$	26,249		$	22,685		$	20,397
Home Health		(14,212	)		5,308			6,752
General corporate expenses & corporate
depreciation		(16,242	)		(16,001	)		(15,374	)
	$	(4,205	)	$	11,992		$	11,775
Depreciation and Amortization
Home & Community	$	2,420		$	2,686		$	3,355
Home Health		389			638			769
Corporate		745			722			789
	$	3,554		$	4,046		$	4,913
Total and identifiable assets
Home & Community	$	118,327		$	122,356		$	117,768
Home Health		13,845			28,938			27,243
Corporate		22,520			15,630			16,304
	$	154,692		$	166,924		$	161,315