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Segments | 6 Months Ended | 12 Months Ended
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Jul. 03, 2021 | Dec. 31, 2020
Segments | 11. Segments The Company’s two reportable segments are U.S. and International. The Company’s products are primarily sold to orthopedists, musculoskeletal and sports medicine physicians, podiatrists, neurosurgeons and orthopedic spine surgeons, as well as to their patients. The Company does not disclose segment information by asset as the Chief Operating Decision Maker does not review or use it to allocate resources or to assess the operating results and financial performance. Segment adjusted EBITDA is the segment profitability metric reported to the Company’s Chief Operating Decision Maker for purposes of decisions about allocation of resources to, and assessing performance of, each reportable segment. The following table presents segment adjusted EBITDA reconciled to income before income taxes:
|  | Three Months Ended |  |  | Six Months Ended |
|  | July 3, 2021 |  |  | June 27, 2020 |  |  | July 3, 2021 |  |  | June 27, 2020 |
Segment adjusted EBITDA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. |  | $ | 17,149 |  |  | $ | 7,439 |  |  | $ | 27,147 |  |  | $ | 21,151 |
International |  |  | 2,738 |  |  |  | (497 | ) |  |  | 3,810 |  |  |  | 37 |
Depreciation and amortization |  |  | (7,479 | ) |  |  | (7,248 | ) |  |  | (14,663 | ) |  |  | (14,513 | )
Interest (expense) income |  |  | (1,681 | ) |  |  | (2,834 | ) |  |  | 1,195 |  |  |  | (5,215 | )
Equity compensation |  |  | (5,853 | ) |  |  | (255 | ) |  |  | 16,559 |  |  |  | 6,771 |
COVID-19 benefits, net |  |  | — |  |  |  | 1,101 |  |  |  | — |  |  |  | 1,101 |
Succession and transition charges |  |  | (187 | ) |  |  | (3,801 | ) |  |  | (344 | ) |  |  | (4,574 | )
Foreign currency impact |  |  | 12 |  |  |  | 46 |  |  |  | 64 |  |  |  | (40 | )
Acquisition and integration costs |  |  | (1,833 | ) |  |  | — |  |  |  | (5,029 | ) |  |  | — |
Inventory step-up costs |  |  | (2,106 | ) |  |  | — |  |  |  | (2,106 | ) |  |  |  |
Equity loss in unconsolidated investments |  |  | (432 | ) |  |  | — |  |  |  | (901 | ) |  |  | — |
Change in fair value of contingent consideration |  |  | (641 | ) |  |  | — |  |  |  | (641 | ) |  |  | — |
Impairments related to variable interest entity |  |  | (7,043 | ) |  |  | — |  |  |  | (7,043 | ) |  |  | — |
Other non-recurring costs |  |  | (1,710 | ) |  |  | (41 | ) |  |  | (2,659 | ) |  |  | (283 | )
(Loss) income before income taxes |  | $ | (9,066 | ) |  | $ | (6,090 | ) |  | $ | 15,389 |  |  | $ | 4,435 |
Bio Ventus LLC |  |
Segments |  | 15. Segments Segment information by asset is not disclosed as it is not reviewed by the CODM or used to allocate resources or to assess the operating results and financial performance. We believe EBITDA, adjusted for additional non-operational factors disclosed in the table below, or Adjusted EBITDA, is a key measure for internal reporting. Adjusted EBITDA should not be considered in isolation or as a substitute for consolidated net income (loss) attributable to the Company, the most closely analogous U.S. GAAP measure. Adjusted EBITDA is not defined in the same manner by all companies and may not be comparable to other similarly titled measures of other companies unless the definition is the same. The following table presents segment adjusted EBITDA reconciled to income from continuing operations before income taxes for the years ended December 31 as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Segment adjusted EBITDA from continuing operations |  |  |  |  |  |  |  |  |  |  |  |
U.S. |  | $ | 69,252 |  |  | $ | 71,673 |  |  | $ | 67,480 |
International |  |  | 3,191 |  |  |  | 7,515 |  |  |  | 4,691 |
Depreciation and amortization |  |  | (28,643 | ) |  |  | (30,316 | ) |  |  | (29,238 | )
Interest expense |  |  | (9,751 | ) |  |  | (21,579 | ) |  |  | (19,171 | )
Equity compensation |  |  | (10,103 | ) |  |  | (10,844 | ) |  |  | (14,325 | )
COVID-19 benefits, net |  |  | 4,123 |  |  |  | — |  |  |  | — |
Succession and transition charges |  |  | (5,609 | ) |  |  | — |  |  |  | — |
Restructuring costs |  |  | (563 | ) |  |  | (575 | ) |  |  | (1,373 | )
Foreign currency impact |  |  | 117 |  |  |  | (8 | ) |  |  | (234 | )
Equity loss in unconsolidated investments |  |  | (467 | ) |  |  | — |  |  |  | — |
Other non-recurring costs |  |  | (5,633 | ) |  |  | (6,177 | ) |  |  | (1,723 | )
Income from continuing operations before income taxes |  | $ | 15,914 |  |  | $ | 9,689 |  |  | $ | 6,107 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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