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Business Segments
 6 Months Ended
Jun. 30, 2012
Segment Reporting [Abstract]  
Business Segments
Business Segments

The company operates in five primary business segments: North America/Home Medical Equipment (North America/HME), Invacare Supply Group (ISG), Institutional Products Group (IPG), Europe and Asia/Pacific. The North America/HME segment sells each of three primary product lines, which includes: lifestyle, mobility and seating and respiratory therapy products. Invacare Supply Group sells distributed products and the Institutional Products Group sells or rents long-term care medical equipment, health care furnishings and accessory products. Europe and Asia/Pacific sell product lines similar to North America/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 June 30,
 
For the Six Months Ended June 30,
 
2012
 
2011
 
2012
 
2011
Revenues from external customers
 
 
 
 
 
 
 
North America/HME
$
180,366

 
$
194,737

 
$
356,484

 
$
376,568

Invacare Supply Group
82,205

 
75,737

 
160,670

 
149,783

Institutional Products Group
37,519

 
30,108

 
73,657

 
61,531

Europe
134,713

 
141,860

 
260,016

 
263,247

Asia/Pacific
20,122

 
23,970

 
37,662

 
43,781

Consolidated
$
454,925

 
$
466,412

 
$
888,489

 
$
894,910

Intersegment revenues
 
 
 
 
 
 
 
North America/HME
$
28,078

 
$
22,256

 
$
57,208

 
$
43,066

Invacare Supply Group
16

 
24

 
35

 
40

Institutional Products Group
1,790

 
1,123

 
3,614

 
3,316

Europe
3,230

 
2,786

 
5,209

 
4,632

Asia/Pacific
8,910

 
9,997

 
19,440

 
17,943

Consolidated
$
42,024

 
$
36,186

 
$
85,506

 
$
68,997

Restructuring charges before income taxes
 
 
 
 
 
 
 
North America/HME
$
1,745

 
$
—

 
$
1,862

 
$
—

Invacare Supply Group
(7
)
 
—

 
(20
)
 
—

Institutional Products Group
—

 
—

 
35

 
—

Europe
—

 
431

 
291

 
431

Asia/Pacific
261

 
—

 
379

 
—

Consolidated
$
1,999

 
$
431

 
$
2,547

 
$
431

Earnings (loss) before income taxes
 
 
 
 
 
 
 
North America/HME
$
3,959

 
$
13,629

 
$
11,515

 
$
26,878

Invacare Supply Group
1,784

 
1,489

 
3,034

 
2,684

Institutional Products Group
3,507

 
3,459

 
6,885

 
7,583

Europe
7,801

 
9,480

 
13,286

 
14,440

Asia/Pacific
(777
)
 
1,842

 
(1,838
)
 
2,893

All Other (1)
(5,726
)
 
(21,638
)
 
(11,951
)
 
(36,213
)
Consolidated
$
10,548

 
$
8,261

 
$
20,931

 
$
18,265

   ________________________
(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.