GEOGRAPHIC AND SEGMENT INFORMATION

Operating segments are aggregated into reportable segments only if they exhibit similar economic characteristics. In addition to similar economic characteristics, we also consider the following factors in determining the reportable segments: the nature of business activities, the management structure directly accountable to our chief operating decision maker for operating and administrative activities, availability of discrete financial information and information presented to the Board of Directors and investors.

Our reportable segments are disclosed as principally organized and managed as three operating segments: Advanced Energy, OEM and Corporate & Other. The Corporate & Other category includes certain unallocated corporate and administrative costs which were not specifically attributed to any reportable segment. Net assets are shared, therefore, not allocated to the reportable segments. The OEM segment is primarily development and manufacturing contract and product driven, all related expenses are recorded as cost of sales, therefore no segment specific operating expenses are incurred.

Summarized financial information with respect to reportable segments is as follows:



	Three Months Ended September 30, 2018 - as Restated
(In thousands)	Advanced Energy			OEM		Corporate & Other			Total
Sales	$	2,985		$	687	$	—		$	3,672

(Loss) income from operations	(1,155		)	368		(2,001		)	(2,788		)

Interest income, net	—			—		105			105
Other losses	—			—		(868		)	(868		)
Income tax benefit	—			—		(2,408		)	(2,408		)
Depreciation and amortization	—			—		58			58



	Three Months Ended September 30, 2017
(In thousands)	Advanced Energy			OEM		Corporate & Other			Total
Sales	$	2,126		$	525	$	—		$	2,651

(Loss) income from operations	(718		)	323		(2,438		)	(2,833		)

Interest expense, net	—			—		(36		)	(36		)
Change in fair value of derivative liabilities	—			—		(69		)	(69		)
Income tax expense	—			—		6			6
Depreciation and amortization	—			—		171			171



	Nine Months Ended September 30, 2018 - as Restated
(In thousands)	Advanced Energy			OEM		Corporate & Other			Total
Sales	$	8,727		$	2,033	$	—		$	10,760

(Loss) income from operations	(2,525		)	1,076		(6,992		)	(8,441		)

Interest income, net	—			—		33			33
Other losses	—			—		(868		)	(868		)
Change in fair value of derivative liabilities	—			—		20			20
Income tax expense	—			—		(2,384		)	(2,384		)
Depreciation and amortization	—			—		429			429



	Nine Months Ended September 30, 2017
(In thousands)	Advanced Energy			OEM		Corporate & Other			Total
Sales	$	4,546		$	2,030	$	—		$	6,576

(Loss) income from operations	(3,821		)	1,031		(7,858		)	(10,648		)

Interest expense, net	—			—		(103		)	(103		)
Change in fair value of derivative liabilities	—			—		57			57
Income tax expense	—			—		15			15
Depreciation and amortization	—			—		527			527

International sales represented approximately 24.8% and 21.2% of total revenues for the three and nine months ended September 30, 2018, respectively, as compared with 16.6% and 11.5% of total revenues for the three and nine months ended September 30, 2017, respectively. Substantially all of these sales are denominated in U.S. dollars. Revenue by geographic region, based on the “ship to” location on the invoice, are as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2018		2017		2018		2017
Sales by Domestic and International
Domestic	$	2,763	$	2,212	$	8,481	$	5,821
International	909		439		2,279		755
Total	$	3,672	$	2,651	$	10,760	$	6,576