SEGMENTS AND DISAGGREGATION OF REVENUE

The Company’s chief operating decision maker is its Chief Executive Officer. The Company has determined it has two reportable segments: Industrial, which includes the operations that develop and manufacture its reflective display products and virtual reality systems for test and simulation products, and Kopin, which includes the operations that develop and manufacture its other products.

As noted in Note 2. Accounting Standards, effective December 31, 2017, the Company adopted Topic 606 using the modified retrospective method. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

Segment financial results were as follows:



	Three Months Ended						Nine Months Ended
Total Revenue (in thousands)	September 29, 2018			September 30, 2017			September 29, 2018			September 30, 2017
Kopin	$	3,629		$	3,744		$	11,033		$	10,409
Industrial	1,895			2,395			6,549			6,036
Eliminations	(398		)	—			(858		)	—
Total	$	5,126		$	6,139		$	16,724		$	16,445

	Three Months Ended						Nine Months Ended
Total Intersegment Revenue (in thousands)	September 29, 2018			September 30, 2017			September 29, 2018			September 30, 2017
Kopin	$	—		$	—		$	—		$	—
Industrial	398			—			858			—
Total	$	398		$	—		$	858		$	—

	Three Months Ended						Nine Months Ended
Net Loss Attributable to Kopin (in thousands)	September 29, 2018			September 30, 2017			September 29, 2018			September 30, 2017
Kopin	$	(9,814	)	$	(8,117	)	$	(24,650	)	$	(23,170	)
Industrial	23			(130		)	81			(268		)
Total	$	(9,791	)	$	(8,247	)	$	(24,569	)	$	(23,438	)

Total Assets (in thousands)							September 29, 2018			December 30, 2017
Kopin							$	62,573		$	82,707
Industrial							9,052			8,615
Total							$	71,625		$	91,322

Total long-live assets by country at September 29, 2018 and December 30, 2017 were:



Total Long-lived Assets (in thousands)	September 29, 2018		December 30, 2017
U.S.	$	2,103	$	2,456
United Kingdom	228		192
China	2,575		338
Japan	142		206
Korea	28		1,885
Total	$	5,076	$	5,077

We disaggregate our revenue from contracts with customers by geographic location and by display application, as we believe it best depicts how the nature, amount, timing and uncertainty of our revenue and cash flows are affected by economic factors.

During the three and nine months ended September 29, 2018 and September 30, 2017, the Company derived its sales from the following geographies:



	Three Months Ended September 29, 2018
	Kopin				Industrial				Total
(In thousands, except percentages)	Revenue		% of Total		Revenue		% of Total		Revenue		% of Total
United States	$	2,427	47	%	$	820	16	%	$	3,247	63	%
Other Americas	14		—		6		—		20		—
Total Americas	2,441		48		826		16		3,267		64
Asia-Pacific	863		17		324		6		1,187		23
Europe	325		6		341		7		666		13
Other	—		—		6		—		6		—
Total Revenues	$	3,629	71	%	$	1,497	29	%	$	5,126	100	%

	Three Months Ended September 30, 2017
	Kopin				Industrial				Total
(In thousands, except percentages)	Revenue		% of Total		Revenue		% of Total		Revenue		% of Total
United States	$	2,000	33	%	$	886	14	%	$	2,886	47	%
Other Americas	3		—		—		—		3		—
Total Americas	2,003		33		886		14		2,889		47
Asia-Pacific	1,200		20		168		3		1,368		22
Europe	541		9		1,341		22		1,882		31
Total Revenues	$	3,744	61	%	$	2,395	39	%	$	6,139	100	%

	Nine Months Ended September 29, 2018
	Kopin				Industrial				Total
(In thousands, except percentages)	Revenue		% of Total		Revenue		% of Total		Revenue		% of Total
United States	$	7,586	45	%	$	2,814	17	%	$	10,400	62	%
Other Americas	43		1		29		—		72		1
Total Americas	7,629		46		2,843		17		10,472		63
Asia-Pacific	2,331		14		1,484		9		3,815		23
Europe	1,073		6		1,336		8		2,409		14
Other	—		—		28		—		28		—
Total Revenues	$	11,033	66	%	$	5,691	34	%	$	16,724	100	%

	Nine Months Ended September 30, 2017
	Kopin				Industrial				Total
(In thousands, except percentages)	Revenue		% of Total		Revenue		% of Total		Revenue		% of Total
United States	$	6,166	37	%	$	1,742	11	%	$	7,908	48	%
Other Americas	13		—		22		—		35		—
Total Americas	6,179		37		1,764		11		7,943		48
Asia-Pacific	2,800		17		1,349		8		4,149		25
Europe	1,430		9		2,915		18		4,345		27
Other	—		—		8		—		8		—
Total Revenues	$	10,409	63	%	$	6,036	37	%	$	16,445	100	%

During the three and nine months ended September 29, 2018 and September 30, 2017, the Company derived its sales from the following display applications:



	Three Months Ended September 29, 2018						Three Months Ended September 30, 2017
(In thousands)	Kopin		Industrial		Total		Kopin		Industrial		Total
Military	$	582	$	917	$	1,499	$	913	$	1,872	$	2,785
Industrial	721		562		1,283		657		519		1,176
Consumer	816		—		816		1,282		—		1,282
R&D	1,482		1		1,483		550		—		550
Other	28		17		45		342		4		346
Total Revenues	$	3,629	$	1,497	$	5,126	$	3,744	$	2,395	$	6,139

	Nine Months Ended September 29, 2018						Nine Months Ended September 30, 2017
(In thousands)	Kopin		Industrial		Total		Kopin		Industrial		Total
Military	$	2,448	$	2,972	$	5,420	$	2,721	$	3,637	$	6,358
Industrial	1,941		2,320		4,261		1,765		2,321		4,086
Consumer	3,213		—		3,213		2,811		—		2,811
R&D	3,363		200		3,563		1,934		9		1,943
Other	68		199		267		1,178		69		1,247
Total Revenues	$	11,033	$	5,691	$	16,724	$	10,409	$	6,036	$	16,445