Segment Reporting

6 Months Ended

Jun. 30, 2017

Segment Reporting and Geographical Information [Abstract]

4. Segment Reporting

The Company currently operates in two reportable segments: body-worn devices and hearing health direct-to-consumer. The nature of distribution and services has been deemed separately identifiable. Therefore, segment reporting has been applied.

Income (loss) from operations is total net revenues less cost of sales and operating expenses. Identifiable assets by industry segment include assets directly identifiable with those operations. The accounting policies applied to determine segment information are the same as those described in the summary of significant accounting policies described in and incorporated by reference from “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and Note 1 to the financial statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. The Company evaluates the performance of each segment based on income and loss from continuing operations before income taxes. The following table summarizes data by industry segment:


At and for the Three Months Ended June 30, 2017	Body Worn Devices	Hearing Health Direct-to-Consumer	Total
Revenue, net	$ 20,552	$ 1,409	$ 21,961
Income (loss) from continuing operations	695	(425)	270
Identifiable assets (excluding goodwill)	30,937	4,467	35,404
Goodwill	9,551	1,004	10,555
Depreciation and amortization	499	44	543
Capital expenditures	273	72	345

At and for the Six Months Ended June 30, 2017	Body Worn Devices	Hearing Health Direct-to-Consumer	Total
Revenue, net	$ 39,224	$ 2,825	$ 42,049
Income (loss) from continuing operations	612	(878)	(266)
Identifiable assets (excluding goodwill)	30,937	4,467	35,404
Goodwill	9,551	1,004	10,555
Depreciation and amortization	994	111	1,105
Capital expenditures	486	132	618