Note 8. Segment Information

Andrea follows the provisions of ASC 280 “Segment Reporting.” Reportable operating segments are determined based on Andrea’s management approach. The management approach, as defined by ASC 280, is based on the way that the chief operating decision-maker organizes the segments within an enterprise for making operating decisions and assessing performance. While Andrea’s results of operations are primarily reviewed on a consolidated basis, the chief operating decision-maker also manages the enterprise in two segments: (i) Patent Monetization and (ii) Andrea DSP Microphone and Audio Software Products. Patent Monetization includes Monetization Revenues (as defined in our Amended and Restated Revenue Sharing Agreement). Andrea DSP Microphone and Audio Software Products primarily include products based on the use of some, or all, of the following technologies: Andrea Digital Super Directional Array microphone technology (“DSDA”), Andrea Direction Finding and Tracking Array microphone technology (“DFTA”), Andrea PureAudio noise filtering technology, and Andrea EchoStop, an advanced acoustic echo cancellation technology.

The following represents selected unaudited condensed consolidated interim financial information for Andrea’s segments for the three month periods ended March 31, 2019 and 2018 and the fiscal year ended December 31, 2018.

2019 Three Month Segment Data	Patent Monetization			Andrea DSP Microphone and Audio Software Products			2019 Three Month Segment Data
Net product revenues	$	-		$	422,680		$	422,680
Service related revenues		-			7,800			7,800
License revenues		382			6,978			7,360
Operating loss		(97,456	)		(82,780	)		(180,236	)
Depreciation and amortization		7,318			14,550			21,868
Assets		252,540			1,130,828			1,383,368
Total long lived assets		126,138			173,992			300,130
Payments for patents and trademarks		2,045			2,046			4,091

2018 Three Month Segment Data	Patent Monetization			Andrea DSP Microphone and Audio Software Products			2018 Three Month Segment Data
Net product revenues	$	-		$	254,390		$	254,390
Service related revenues		-			9,938			9,938
License revenues		209			12,008			12,217
Operating income (loss)		(147,480	)		(168,110	)		(315,590	)
Depreciation and amortization		7,596			14,643			22,239

December 31, 2018 Year End Segment Data	Patent Monetization			Andrea DSP Microphone and Audio Software Products			2018 Year End Segment Data
Assets	$	287,206		$	1,231,802		$	1,519,008
Total long lived assets	$	131,410		$	186,497		$	317,907

Management assesses non-operating income statement data on a consolidated basis only. International revenues are based on the country in which the end-user is located. For the three-month periods ended March 31, 2019 and 2018 total revenues by geographic area were as follows:

Geographic Data	March 31, 2019		March 31, 2018
Total revenues:
United States	$	383,262	$	246,971
Foreign⁽¹⁾		54,578		29,574
	$	437,840	$	276,545

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(1)	Net revenues to any one foreign country did not exceed 10% for the three months ended March 31, 2019 or 2018.

As of March 31, 2019 and December 31, 2018, accounts receivable by geographic area were as follows:

Geographic Data	March 31, 2019		December 31, 2018
Accounts receivable:
United States	$	183,347	$	293,978
Foreign		89,005		124,703
	$	272,352	$	418,681