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Segment Information | 9 Months Ended
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Sep. 30, 2012
Segment Information [Abstract] |
Segment Information |
14. |  | Segment Information
Real Goods Solar was deconsolidated on December 31, 2011, and, thus, the segment information below reports RSOL as an equity method investment for 2012 and as a consolidated subsidiary for 2011. Since RSOL’s deconsolidation, we manage our business and aggregate our operational and financial information in accordance with two reportable segments. The direct to consumer segment contains direct response marketing program, catalog, Internet, retail store and subscription channels; and the business segment comprises retailer, media distribution, and corporate account channels. Although we are able to track sales by channel, the management, allocation of resources, and analysis and reporting of expenses are presented on a combined basis, at the reportable segment level. Contribution margin is defined as net revenue less cost of goods sold and total operating expenses. Financial information for our segments is as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
(in thousands) |  | 2012 |  |  | 2011 |  |  | 2012 |  |  | 2011 |
Net revenue: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Direct to consumer |  | $ | 15,924 |  |  | $ | 22,226 |  |  | $ | 54,415 |  |  | $ | 56,334 |
Business |  |  | 27,059 |  |  |  | 19,521 |  |  |  | 81,347 |  |  |  | 53,555 |
Net revenue excluding Solar (RSOL) |  |  | 42,983 |  |  |  | 41,747 |  |  |  | 135,762 |  |  |  | 109,889 |
Solar (RSOL) |  |  | — |  |  |  | 31,586 |  |  |  | — |  |  |  | 68,965 |
Consolidated net revenue |  |  | 42,983 |  |  |  | 73,333 |  |  |  | 135,762 |  |  |  | 178,854 |
Contribution margin (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Direct to consumer |  |  | (2,066 | ) |  |  | (920 | ) |  |  | (7,493 | ) |  |  | (4,080 | )
Business |  |  | 1,895 |  |  |  | (85 | ) |  |  | 4,061 |  |  |  | (3,846 | )
Contribution loss excluding Solar (RSOL) |  |  | (171 | ) |  |  | (1,005 | ) |  |  | (3,432 | ) |  |  | (7,926 | )
Solar (RSOL) |  |  | — |  |  |  | (635 | ) |  |  | — |  |  |  | (2,443 | )
Consolidated contribution loss |  |  | (171 | ) |  |  | (1,640 | ) |  |  | (3,432 | ) |  |  | (10,369 | )
Reconciliation of contribution loss to net loss attributable to Gaiam, Inc.: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest and other income (expense) |  |  | (192 | ) |  |  | (15 | ) |  |  | (259 | ) |  |  | 92 |
Loss from equity method investment in RSOL |  |  | (15,940 | ) |  |  | — |  |  |  | (17,580 | ) |  |  | — |
Income tax benefit |  |  | (5,377 | ) |  |  | (466 | ) |  |  | (6,938 | ) |  |  | (3,169 | )
Net (income) loss attributable to noncontrolling interest |  |  | (231 | ) |  |  | (40 | ) |  |  | (96 | ) |  |  | 738 |
Net loss attributable to Gaiam, Inc. |  | $ | (11,157 | ) |  | $ | (1,229 | ) |  | $ | (14,429 | ) |  | $ | (6,370 | )

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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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 + Details
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