Segment Reporting, Policy (Policies)

3 Months Ended

Mar. 31, 2017

Segment Disclosure

FASB Codification Topic 280, Segment Reporting, establishes standards for reporting financial and descriptive information about an enterprise’s reportable segments. The Company has two reportable segments: Clean Energy HRS (HRS) and the legacy electronic manufacturing services division. The segments are determined based on several factors, including the nature of products and services, the nature of production processes, customer base, delivery channels and similar economic characteristics. Refer to note 1 for a description of the various product categories manufactured under each of these segments. Prior to September 11, 2015 we only had one reporting segment.

An operating segment's performance is evaluated based on its pre-tax operating contribution, or segment income. Segment income is defined as net sales less cost of sales, and segment selling, general and administrative expenses, and does not include amortization of intangibles, stock-based compensation, other charges (income), net and interest and other, net.

Selected Financial Data:

	three months ended March 31,
	2017	2016
Net Sales
Electronics Assembly	$ 187,393	$ 417,463
Clean Energy HRS	81,477	812,083
Total Sales	268,870	1,229,546

Segment income and reconciliation before tax
Electronics Assembly	3,965	56,026
Clean Energy HRS	58,121	665,170
Total Segment income	62,086	721,196
Reconciling items
General and Administrative	(122,920)	(156,213)
Share Based Expense	(2,460)	(16,000)
Salaries	(187,096)	(246,319)
Rent	(66,735)	(67,027)
Financing Fees	(187,511)	-
Change in derivative liability	(47,990)	-
Interest expense	(63,471)	(150,216)
Net Loss before income tax	$ (616,097)	$ 85,421


	March 31, 2016	December 31, 2016
Total Assets
Electronics Assembly	$ 1,180,522	$ 1,219,848
Clean Energy HRS	1,548,796	1,557,291
	$ 2,729,318	$ 2,777,139