Segments

ASC 280, Segment Reporting (“ASC 280”) defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

The Company's operating segments consist of the East, South, and West divisions along with Coleman Floor, which offers professional flooring installation services. Due to the similar economic characteristics, nature of products, distribution methods and customers, the Company has aggregated our East, South and West operating segments into one reportable segment, "Geographic divisions."

In addition to our reportable segment, the Company's consolidated results include "Coleman Floor" and "Other reconciling items," which is comprised of our corporate activities.

The following tables present Net sales, Adjusted EBITDA and certain other measures for the reportable segment and total continuing operations for the periods indicated. In the Company's previously issued consolidated financial statements for the years ended December 31, 2012 and 2011, Coleman Floor and Other reconciling items were combined into a single category called Other. These amounts are presented separately in the tables below. Furthermore, certain corporate assets totaling $7,578 and $7,224 as of December 31, 2012 and 2011, respectively, have been recategorized from Geographic divisions to Other reconciling items.



	Year ended December 31, 2013									December 31, 2013
	Net Sales		Gross Profit		Depreciation & Amortization		Adjusted EBITDA			Total Assets
Geographic divisions	$	1,148,032	$	264,322	$	11,124	$	52,780		$	292,047
Coleman Floor	49,005		10,081		134		2,127			10,096
Other reconciling items	—		—		802		(27,104		)	16,397
	$	1,197,037	$	274,403	$	12,060				$	318,540



	Year ended December 31, 2012									December 31, 2012
	Net Sales		Gross Profit		Depreciation & Amortization		Adjusted EBITDA			Total Assets
Geographic divisions	$	905,278	$	206,407	$	9,901	$	23,992		$	255,441
Coleman Floor	37,120		8,204		118		1,798			6,327
Other reconciling items	—		117		1,699		(23,797		)	24,244
	$	942,398	$	214,728	$	11,718				$	286,012



	Year ended December 31, 2011									December 31, 2011
	Net Sales		Gross Profit		Depreciation & Amortization		Adjusted EBITDA			Total Assets
Geographic divisions	$	733,947	$	163,400	$	14,152	$	(3,342	)	$	207,827
Coleman Floor	26,035		5,565		281		(564		)	4,709
Other reconciling items	—		—		1,755		(26,893		)	42,105
	$	759,982	$	168,965	$	16,188				$	254,641

Reconciliation to consolidated financial statements:



	Year ended December 31,
	2013			2012			2011
Net loss, as reported	$	(4,635	)	$	(14,533	)	$	(42,133	)
Interest expense	3,793			4,037			2,842
Income tax expense (benefit)	2,874			(8,084		)	(22,332		)
Depreciation and amortization	12,060			11,718			16,188
Impairment of assets held for sale	432			361			580
IPO transaction-related costs	10,008			—			—
Restructuring expense	141			2,853			1,349
Discontinued operations, net of taxes	(401		)	(49		)	202
Management fees	1,307			1,379			2,406
Non-cash compensation expense	1,049			1,305			384
Acquisition costs	257			284			1,017
Severance and other expense related to store closures and business optimization	1,113			2,375			6,761
Reduction of tax indemnification asset	—			347			1,937
Other items	(195		)	—			—
Adjusted EBITDA of Coleman Floor	(2,127		)	(1,798		)	564
Adjusted EBITDA of other reconciling items	27,104			23,797			26,893
Adjusted EBITDA of geographic divisions reportable segment	$	52,780		$	23,992		$	(3,342	)

The Company does not earn revenues or have long-lived assets located in foreign countries. In accordance with the enterprise-wide disclosure requirements of the accounting standard, the Company's net sales from external customers by main product lines are as follows for the years ended December 31, 2013, 2012 and 2011:



	2013		2012		2011
Structural components	$	157,975	$	106,745	$	87,542
Millwork & other interior products	219,191		178,449		143,128
Lumber & lumber sheet goods	428,384		333,952		247,299
Windows & other exterior products	249,711		202,532		178,361
Other building products & services	141,776		120,720		103,652
Total net sales	$	1,197,037	$	942,398	$	759,982