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Segment Reporting
 3 Months Ended
Mar. 31, 2020
Segment Reporting [Abstract]  
SEGMENT REPORTING
NOTE U— SEGMENT REPORTING
Our business is organized into two reportable segments, Oil & Gas Proppants and Industrial & Specialty Products, based on end markets. The reportable segments are consistent with how management views the markets that we serve and the financial information reviewed by the chief operating decision maker. We manage our Oil & Gas Proppants and Industrial & Specialty Products businesses as components of an enterprise for which separate information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance.
In the Oil & Gas Proppants segment, we serve the oil and gas recovery market primarily by providing and delivering fracturing sand, or “frac sand,” which is pumped down oil and natural gas wells to prop open rock fissures and increase the flow rate of oil and natural gas from the wells.
The Industrial & Specialty Products segment consists of over 400 product types and materials used in a variety of industries, including container glass, fiberglass, specialty glass, flat glass, building products, fillers and extenders, foundry products, chemicals, recreation products and filtration products.
An operating segment’s performance is primarily evaluated based on segment contribution margin, which excludes selling, general, and administrative costs, corporate costs, plant capacity expansion expenses, and facility closure costs. We believe that segment contribution margin, as defined above, is an appropriate measure for evaluating the operating performance of our segments. However, segment contribution margin is a non-GAAP measure and should be considered in addition to, not a substitute for, or superior to, net income (loss) or other measures of financial performance prepared in accordance with GAAP. The other accounting policies of each of the two reportable segments are the same as those in Note B - Summary of Significant Accounting Policies to the Consolidated Financial Statements in Item 8 of our 2019 Annual Report on Form 10-K.
The following table presents sales and segment contribution margin (in thousands) for the reportable segments and other operating results not allocated to the reportable segments for the three months ended March 31, 2020 and 2019:
 
Three Months Ended 
 March 31,
 
2020
 
2019
Sales:
 
 
 
Oil & Gas Proppants
$
155,715

 
$
260,477

Industrial & Specialty Products
113,884

 
118,273

Total sales
269,599

 
378,750

Segment contribution margin:
 
 
 
Oil & Gas Proppants
32,891

 
58,588

Industrial & Specialty Products
43,348

 
44,561

Total segment contribution margin
76,239

 
103,149

Operating activities excluded from segment cost of sales
(7,957
)
 
(21,937
)
Selling, general and administrative
(30,052
)
 
(34,656
)
Depreciation, depletion and amortization
(38,449
)
 
(44,600
)
Goodwill and other asset impairments
(103,866
)
 
—

Interest expense
(22,277
)
 
(23,978
)
Other income, net, including interest income
17,671

 
722

Income tax benefit (expense)
36,086

 
1,972

Net loss
$
(72,605
)
 
$
(19,328
)
Less: Net loss attributable to non-controlling interest
(260
)
 
(4
)
Net loss attributable to U.S. Silica Holdings, Inc.
$
(72,345
)
 
$
(19,324
)

Asset information, including capital expenditures and depreciation, depletion, and amortization, by segment is not included in reports used by management in its monitoring of performance and, therefore, is not reported by segment. At March 31, 2020, goodwill of $185.6 million has been allocated to these segments with zero assigned to Oil & Gas Proppants and $185.6 million to Industrial & Specialty Products. At December 31, 2019, goodwill of $273.5 million had been allocated to these segments with $86.1 million assigned to Oil & Gas Proppants and $187.4 million to Industrial & Specialty Products.