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Operating Segments
 9 Months Ended
Jun. 30, 2011
Operating Segments  
Operating Segments
6. OPERATING SEGMENTS
In 2010, our Communications segment was separated from our Commercial & Industrial segment to form a new operating segment. The decision to report Communications as a separate segment was made as the Company changed its internal reporting structure and the communications business gained greater significance as a percentage of consolidated revenues, gross profit and operating income. Moreover, the Communications segment is a separate and specific part of future strategic growth plans of the Company. We now manage and measure performance of our business in three distinct operating segments: Communications, Residential and Commercial & Industrial. These segments are reflective of how the Company's Chief Operating Decision Maker ("CODM") reviews operating results for the purposes of allocating resources and assessing performance. The Company's CODM is its Chief Executive Officer. Prior period disclosures have been adjusted to reflect the change in reportable segments.
The Communications segment consists of low voltage installation, design, planning and maintenance for data centers and information technology infrastructure. The segment's customers are primarily in the information technology and commercial industries.
The Residential segment consists of electrical installation, replacement and renovation services in single-family, condominium, townhouse and low-rise multifamily housing units.
The Commercial & Industrial segment provides electrical design, installation, renovation, engineering and maintenance and replacement services in facilities such as office buildings, health care facilities, educational facilities, military installations, airports, information technology infrastructure, manufacturing and distribution centers, water treatment facilities, refineries, petrochemical and power plants, and alternative energy facilities.
We also have a corporate office and shared service centers that provide general and administrative as well as support services to our three operating segments. We allocate certain corporate selling, general and administrative costs across our segments to more accurately reflect the costs associated with operating each segment. The Company allocates the costs of these services to its segments based upon expected revenues at the beginning of the year.
The significant accounting policies of the segments are the same as those described in the summary of significant accounting policies, set forth in Note 2 to our Consolidated Financial Statements included in our annual report on Form 10-K for the year ended September 30, 2010. Transactions between segments are eliminated in consolidation.
Segment information for the three and nine months ended June 30, 2011 and 2010 is as follows:
                                         
    Three Months Ended June 30, 2011  
                    Commercial &              
    Communications     Residential     Industrial     Corporate     Total  
Revenues
   $ 23,498     $ 30,111     $ 69,580     $ —     $ 123,189  
Cost of services
     20,773       25,121       67,757       —       113,651  
 
                              
 
                                        
Gross profit
     2,725       4,990       1,823       —       9,538  
Selling, general and administrative
     2,563       4,503       7,819       2,527       17,412  
Loss (gain) on sale of assets
     1       127       (25 )     33       136  
Restructuring charge
     —       —       1,667       —       1,667  
 
                              
 
                                        
Income (loss) from operations
   $ 161     $ 360     $ (7,638 )   $ (2,560 )   $ (9,677 )
 
                              
 
                                        
Other data:
                                        
Depreciation and amortization expense
   $ 20     $ 67     $ 160     $ 504     $ 751  
Capital expenditures
   $ 378     $ 18     $ 5     $ 897     $ 1,298  
Total assets
   $ 23,730     $ 22,163     $ 80,017     $ 50,772     $ 176,682  
                                         
    Three Months Ended June 30, 2010  
                    Commercial &              
    Communications     Residential     Industrial     Corporate     Total  
Revenues
   $ 22,126     $ 31,489     $ 67,790     $ —     $ 121,405  
Cost of services
     18,325       25,152       62,852       —       106,328  
 
                              
 
                                        
Gross profit
     3,801       6,337       4,939       —       15,077  
Selling, general and administrative
     1,761       6,086       9,714       3,537       21,098  
Loss (gain) on sale of assets
     (7 )     29       (61 )     (74 )     (113 )
Restructuring charge
     —       —       —       —       —  
 
                              
 
                                        
Income (loss) from operations
   $ 2,047     $ 222     $ (4,714 )   $ (3,463 )   $ (5,908 )
 
                              
 
                                        
Other data:
                                        
Depreciation and amortization expense
   $ 33     $ 144     $ 287     $ 756     $ 1,220  
Capital expenditures
   $ —     $ 5     $ 29     $ —     $ 34  
Total assets
   $ 23,113     $ 31,368     $ 78,276     $ 68,469     $ 201,226  
                                         
    Nine Months Ended June 30, 2011  
                    Commercial &              
    Communications     Residential     Industrial     Corporate     Total  
Revenues
   $ 66,787     $ 82,521     $ 205,855     $ —     $ 355,163  
Cost of services
     58,403       69,370       201,324       —       329,097  
 
                              
 
                                        
Gross profit
     8,384       13,151       4,531       —       26,066  
Selling, general and administrative
     7,177       13,789       19,223       8,577       48,766  
Loss (gain) on sale of assets
     1       58       (74 )     (6,664 )     (6,679 )
Asset Impairment
     —       —       —       3,551       3,551  
Restructuring charge
     —       —       1,667       —       1,667  
 
                              
 
                                        
Income (loss) from operations
   $ 1,206     $ (696 )   $ (16,285 )   $ (5,464 )   $ (21,239 )
 
                              
 
                                        
Other data:
                                        
Depreciation and amortization expense
   $ 68     $ 250     $ 553     $ 1,890     $ 2,761  
Capital expenditures
   $ 378     $ 92     $ 395     $ 1,189     $ 2,054  
Total assets
   $ 23,730     $ 22,163     $ 80,017     $ 50,772     $ 176,682  
                                         
    Nine Months Ended June 30, 2010  
                    Commercial &              
    Communications     Residential     Industrial     Corporate     Total  
Revenues
   $ 57,179     $ 88,549     $ 203,544     $ —     $ 349,272  
Cost of services
     46,632       69,108       184,935       —       300,675  
 
                              
 
                                        
Gross profit
     10,547       19,441       18,609       —       48,597  
Selling, general and administrative
     5,466       18,635       30,535       11,439       66,075  
Loss (gain) on sale of assets
     (8 )     26       (109 )     (74 )     (165 )
Restructuring charge
     16       —       698       49       763  
 
                              
 
                                        
Income (loss) from operations
   $ 5,073     $ 780     $ (12,515 )   $ (11,414 )   $ (18,076 )
 
                              
 
                                        
Other data:
                                        
Depreciation and amortization expense
   $ 94     $ 541     $ 1,079     $ 2,300     $ 4,014  
Capital expenditures
   $ 25     $ 83     $ 220     $ 208     $ 536  
Total assets
   $ 23,113     $ 31,368     $ 78,276     $ 68,469     $ 201,226  
We have no operations or long-lived assets outside of the United States.