Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues
Revenues, total	$ 86,390	$ 82,108	$ 271,385	$ 265,437
Costs and expenses applicable to revenues
Cost and expenses applicable to revenues, total	39,270	39,917	119,572	112,150
Gross margin	47,120	42,191	151,813	153,287
Selling, general and administrative expenses	29,482	26,654	89,267	87,097
Research and development	1,359	4,028	3,717	11,542
Amortization of intangibles	1,271	1,039	3,564	2,896
Receivable provisions, net of recoveries	599	861	1,957	1,667
Legal arbitration award	0	0	0	7,500
Exit costs, restructuring charges and associated impairments	0	0	850	1,158
Income from operations	14,409	9,609	52,458	41,427
Change in fair value of equity investment	(490)	0	(2,543)	0
Retirement benefits non-service expense	(160)	(126)	(480)	(374)
Interest income	490	631	1,632	1,121
Interest expense	(489)	(958)	(1,806)	(2,303)
Income before income taxes	13,760	9,156	49,261	39,871
Provision for income taxes	(3,030)	(1,452)	(11,986)	(9,540)
Gain (loss) from equity-accounted investments, net of tax	166	(202)	(56)	(507)
Net income	10,896	7,502	37,219	29,824
Less: net income attributable to non-controlling interests	(1,863)	(2,482)	(8,524)	(8,674)
Net income attributable to common shareholders	$ 9,033	$ 5,020	$ 28,695	$ 21,150
Net income per share attributable to common shareholders - basic and diluted:
Net income per share — basic and diluted	$ 0.15	$ 0.08	$ 0.47	$ 0.33
Equipment and Product Sales [Member]
Revenues
Revenues, total	$ 21,735	$ 25,301	$ 56,629	$ 60,182
Costs and expenses applicable to revenues
Cost and expenses applicable to revenues, total	11,740	14,099	33,114	29,620
Services [Member]
Revenues
Revenues, total	44,168	39,440	144,977	138,971
Costs and expenses applicable to revenues
Cost and expenses applicable to revenues, total	20,181	18,824	66,205	62,808
Rentals [Member]
Revenues
Revenues, total	17,642	14,479	61,675	57,805
Costs and expenses applicable to revenues
Cost and expenses applicable to revenues, total	7,349	6,994	20,253	19,722
Finance Income [Member]
Revenues
Revenues, total	$ 2,845	$ 2,888	$ 8,104	$ 8,479

The aggregate total costs related to selling a firm's products and services, as well as other general and administrative expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example, telephone expenses, internet and postal charges.) General and administrative expense include salaries of non-sales personnel, rent, utilities, communication, etc. Exclusive of direct selling expenses inclusive within the cost of sales amount.

No definition available.