14.	FOREIGN Revenues AND OPERATIONS

Foreign revenues are based on the location of the customer. Revenues from customers associated with continuing operations by geographic areas for the years ended December 31, 2015 and 2014 are as follows:

Year ended December 31, (in thousands)	201 5		201 4
Foreign Countries:
European Union	$	128	$	51
Other		4		15
Subtotal		132		66
United States		4,650		4,121
Total	$	4,782	$	4,187

In 2003, we established a subsidiary of CoreCard Software in Romania for software development and testing activities. In 2006, we established a subsidiary in India for additional software development and testing activities as well as support for processing operations. With the exception of a facility in India which was acquired in 2007 to house our India-based employees and which had a net book value of $191,000 and $199,000 at December 31, 2015 and 2014, respectively, substantially all long-lived assets are in the United States.

At December 31, 2015 and 2014, continuing operations of foreign subsidiaries had assets of $501,000 and $557,000, respectively, and total liabilities of $435,000 and $351,000, respectively. The majority of these assets and liabilities are in India. There are no currency exchange restrictions related to our foreign subsidiaries that would affect our financial position or results of operations. Refer to Note 1 for a discussion regarding how we account for translation of non-U.S. currency amounts.