Segment Information

3 Months Ended

Mar. 31, 2012

Segment Information [Abstract]

Segment Information

NOTE 11: Segment Information

The Company has two reportable segments, EIM and CAMRA. These segments are managed separately because the services provided by each segment require different technology and marketing strategies. For the three months ended March 31, 2011, the Company had four reportable segments. Segment information for the three months ended March 31, 2011 has been reclassified for comparative purposes.

Electronic Invoice Management: EIM designs, develops and provides electronic invoice presentment and analysis software that enables internet-based customer self-care for wireline, wireless and convergent providers of telecommunications services. EIM software and services are used primarily by telecommunications services providers to enhance their customer relationships while reducing the providers operational expenses related to paper-based invoice delivery and customer support relating to billing inquiries. The Company provided these services primarily through facilities located in Indianapolis, Indiana and Blackburn, United Kingdom.

Call Accounting Management and Recording: CAMRA designs, develops and provides software and services used by enterprise, governmental, institutional end users and managed and hosted customers of service providers to manage their telecommunications service and equipment usage and to analyze voice, video, and data usage, record and monitor communications and perform administrative and back office functions such as cost allocation or client bill back. These applications are commonly available in the market as enterprise-grade products. Customers typically purchase the CAMRA products when upgrading or acquiring a new enterprise communications platform.

Reconciling items for operating income (loss) in the table below represent corporate expenses, legal costs for patent enforcement and depreciation all of which are in the United States.

The accounting policies for segment reporting are the same as those described in Note 1 of the Notes to Consolidated Financial Statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011.

Summarized financial information concerning the Company’s reportable segments for the three months ended March 31, 2012 and 2011 is shown in the following tables.

	For Three Months Ended March 31, 2012
	Electronic Invoice Management		Call Accounting Management and Recording			Corporate Allocation			Consolidated
Revenues	$	2,949,225	$	1,418,612		$	—		$	4,367,837
Gross profit (loss) Revenues less cost of products, excluding depreciation and amortization		2,349,354		863,572			—			3,212,926
Depreciation and amortization		343,833		100,703			1,014			445,550
Income (loss) from operations		892,169		(252,680	)		(305,683	)		333,806
Long-lived assets		6,348,405		784,861			11,452			7,144,718
	For Three Months Ended March 31, 2011
	Electronic Invoice Management		Call Accounting Management and Recording			Corporate Allocation			Consolidated
Revenues	$	2,535,824	$	1,580,542		$	—		$	4,116,366
Gross profit (loss) Revenues less cost of products, excluding depreciation and amortization		1,954,629		850,751			—			2,805,380
Depreciation and amortization		323,948		118,155			2,546			444,649
Income (loss) from operations		330,817		(325,802	)		(289,963	)		(284,948	)
Long-lived assets		7,332,670		834,292			5,260			8,172,222

The following table presents net revenues by geographic location.

	For Three Months Ended March 31, 2012
	United States			United Kingdom		Consolidated
Revenues	$	992,749		$	3,375,088	$	4,367,837
Gross profit (Revenues less cost of products and patent license cost, excluding depreciation and amortization)		720,175			2,492,751		3,212,926
Depreciation and amortization		104,679			340,871		445,550
Income (loss) from operations		(366,399	)		700,205		333,806
Long-lived assets		6,008,841			1,135,877		7,144,718
	For Three Months Ended March 31, 2011
	United States			United Kingdom		Consolidated
Revenues	$	910,038		$	3,206,328	$	4,116,366
Gross profit (Revenues less cost of products and patent license cost, excluding depreciation and amortization)		712,535			2,092,845		2,805,380
Depreciation and amortization		128,121			316,528		444,649
Income (loss) from operations		(312,928	)		27,980		(284,948	)
Long-lived assets		6,728,778			1,443,444		8,172,222