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Business Segments
 3 Months Ended
Mar. 31, 2012
Segment Reporting [Abstract]  
Business Segments
Business Segments

The company operates in five primary business segments: North America/Home Medical Equipment (NA/HME), Invacare Supply Group (ISG), Institutional Products Group (IPG), Europe and Asia/Pacific.

The NA/HME segment sells each of three primary product lines, which includes: lifestyle, mobility and seating and respiratory therapy products. Invacare Supply Group sells distributed product and the Institutional Products Group sells or rents long-term care medical equipment, health care furnishings and accessory products. Europe and Asia/Pacific sell the same product lines as NA/HME and IPG. Each business segment sells to the home health care, retail and extended care markets.

The company evaluates performance and allocates resources based on profit or loss from operations before income taxes for each reportable segment. The accounting policies of each segment are the same as those described in the summary of significant accounting policies for the company’s consolidated financial statements. Intersegment sales and transfers are based on the costs to manufacture plus a reasonable profit element. Therefore, intercompany profit or loss on intersegment sales and transfers is not considered in evaluating segment performance except for Asia/Pacific due to its significant intercompany sales volume relative to the segment.

The information by segment is as follows (in thousands): 
 
For the Three Months Ended
 
March 31,
 
2012
 
2011
Revenues from external customers
 
 
 
North America/HME
$
176,118

 
$
181,831

Invacare Supply Group
78,465

 
74,046

Institutional Products Group
36,138

 
31,423

Europe
125,303

 
121,387

Asia/Pacific
17,540

 
19,811

Consolidated
$
433,564

 
$
428,498

Intersegment revenues
 
 
 
North America/HME
$
29,130

 
$
20,810

Invacare Supply Group
19

 
16

Institutional Products Group
1,824

 
2,193

Europe
1,978

 
1,846

Asia/Pacific
10,530

 
7,946

Consolidated
$
43,481

 
$
32,811

Restructuring charges before income taxes
 
 
 
North America/HME
$
117

 
$
—

Invacare Supply Group
(13
)
 
—

Institutional Products Group
35

 
—

Europe
291

 
—

Asia/Pacific
118

 
—

All Other (1)
—

 
—

Consolidated
$
548

 
$
—

Earnings (loss) before income taxes
 
 
 
North America/HME
$
7,556

 
$
13,249

Invacare Supply Group
1,250

 
1,195

Institutional Products Group
3,378

 
4,124

Europe
5,485

 
4,960

Asia/Pacific
(1,061
)
 
1,051

All Other (1)
(6,225
)
 
(14,575
)
Consolidated
$
10,383

 
$
10,004

   ________________________
(1)
Consists of un-allocated corporate SG&A costs and intercompany profits, which do not meet the quantitative criteria for determining reportable segments. In addition, the “All Other” earnings (loss) before income taxes includes loss on debt extinguishment including debt finance charges, interest and fees.