Segment Information

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Segment Information

Segment Information

We are organized into nine geographic operating segments based on management responsibilities. The operating segments have been aggregated (based on economic similarities, the nature of their products, end-user markets and methods of distribution) into three reportable segments: North America, Europe, and International.

The Company's sales are allocated to each country based primarily on the destination of the end-customer. Effective January 1, 2014, the General Monitors business has been fully integrated into MSA. As such, sales made by General Monitors companies now follow a similar allocation methodology by which sales are allocated to each country based on the destination of the end-customer and based on the value added to that order. In prior years, sales made by General Monitors companies were reported as domestic sales based on the country from which the product was shipped. The 2013 results presented below have been restated to reflect this change in allocation methodology.

Reportable segment information is presented in the following table:

(In thousands)	North America		Europe		International		Reconciling Items			Consolidated Totals
Three Months Ended September 30, 2014
Sales to external customers	$	131,844	$	75,785	$	67,530	$	—		$	275,159
Intercompany sales	28,654		24,424		4,050		(57,128		)	—
Net income:
Continuing operations	18,018		2,587		2,821		(4,752		)	18,674
Discontinued operations	—		—		631		—			631
Nine Months Ended September 30, 2014
Sales to external customers	$	400,147	$	229,606	$	192,944	$	—		$	822,697
Intercompany sales	87,247		81,520		12,688		(181,455		)	—
Net income:
Continuing operations	49,658		13,027		9,040		(17,397		)	54,328
Discontinued operations	—		—		1,491		—			1,491

(In thousands)	North America		Europe		International		Reconciling Items			Consolidated Totals
Three Months Ended September 30, 2013
Sales to external customers	$	130,919	$	66,360	$	67,605	$	—		$	264,884
Intercompany sales	30,696		23,566		6,581		(60,843		)	—
Net income:
Continuing operations	17,001		3,141		5,004		(6,159		)	18,987
Discontinued operations	—		—		514					514
Nine Months Ended September 30, 2013
Sales to external customers	$	402,539	$	207,480	$	210,610	$	—		$	820,629
Intercompany sales	91,037		71,235		17,497		(179,769		)	—
Net income:
Continuing operations	46,638		11,734		20,570		(18,013		)	60,929
Discontinued operations	—		—		1,907		—			1,907

Reconciling items consist primarily of intercompany eliminations and items reported at the corporate level.