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Segments and Geographic Information | 12 Months Ended
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Dec. 31, 2011
Segments and Geographic Information [Abstract] |
Segments and Geographic Information |
| 14. | Segments and Geographic Information
The Company has two reportable segments: product-based sales featuring pool lighting and general commercial lighting, each of which markets and sells lighting systems, and solutions-based sales providing turnkey, high-quality, energy-efficient lighting application alternatives. The Company’s products are sold through a combination of direct sales employees, independent sales representatives, and various distributors in different geographic markets throughout the world. The Company’s solutions-based sales are designed to enhance total value by positively impacting customers’ profitability, the environment, and the communities it serves. These solutions are sold through the Company’s direct sales employees as well as our SRC subsidiary, and include not only its proprietary energy-efficient lighting solutions, but also sourced lighting systems, energy audits, and service agreements. The following summarizes the Company’s reportable segment data for periods indicated (in thousands):
|  | Years ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Solutions: |  |  |  |  |  |  |  |  |  |  |  |
Net sales |  | $ | 9,563 |  |  | $ | 19,763 |  |  | $ | — |
Cost of sales |  |  | 8,041 |  |  |  | 16,332 |  |  |  | — |
Gross profit |  |  | 1,522 |  |  |  | 3,431 |  |  |  | — |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 1,332 |  |  |  | 1,407 |  |  |  | — |
General and administrative |  |  | 939 |  |  |  | 1,377 |  |  |  | — |
Total operating expenses |  |  | 2,271 |  |  |  | 2,784 |  |  |  | — |
Segment (loss) income |  | $ | (749 | ) |  | $ | 647 |  |  | $ | — |
Products: |  |  |  |  |  |  |  |  |  |  |  |
Net sales |  | $ | 16,189 |  |  | $ | 15,366 |  |  | $ | 12,489 |
Cost of sales |  |  | 12,540 |  |  |  | 12,394 |  |  |  | 10,449 |
Gross profit |  |  | 3,649 |  |  |  | 2,972 |  |  |  | 2,040 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |
Research and development |  |  | (515 | ) |  |  | (202 | ) |  |  | 319 |
Sales and marketing |  |  | 4,629 |  |  |  | 4,796 |  |  |  | 5,843 |
General and administrative |  |  | 318 |  |  |  | 293 |  |  |  | 546 |
Loss on impairment |  |  | — |  |  |  | 156 |  |  |  | — |
Restructuring |  |  | — |  |  |  | 26 |  |  |  | 125 |
Total operating expenses |  |  | 4,432 |  |  |  | 5,069 |  |  |  | 6,833 |
Segment loss |  | $ | (783 | ) |  | $ | (2,097 | ) |  | $ | (4,793 | )
Reconciliation of segment income (loss) to net loss: |  |  |  |  |  |  |  |  |  |  |  |
Segment (loss) income: |  |  |  |  |  |  |  |  |  |  |  |
Solutions |  | $ | (749 | ) |  | $ | 647 |  |  | $ | — |
Products |  |  | (783 | ) |  |  | (2,097 | ) |  |  | (4,793 | )
Total segment loss |  |  | (1,532 | ) |  |  | (1,450 | ) |  |  | (4,793 | )
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 239 |  |  |  | 212 |  |  |  | 201 |
General and administrative |  |  | 3,805 |  |  |  | 4,445 |  |  |  | 4,787 |
Valuation of equity instruments |  |  | 56 |  |  |  | 1,812 |  |  |  | — |
Change in estimate of contingent liabilities |  |  | (411 | ) |  |  | — |  |  |  | — |
Total operating expenses |  |  | 3,689 |  |  |  | 6,469 |  |  |  | 4,988 |
Other expense |  |  | (836 | ) |  |  | (592 | ) |  |  | (26 | )
Net loss from continuing operations before income taxes |  |  | (6,057 | ) |  |  | (8,511 | ) |  |  | (9,807 | )
Benefit from (Provision for) income taxes |  |  | 2 |  |  |  | (6 | ) |  |  | (7 | )
Net loss from continuing operations |  |  | (6,055 | ) |  |  | (8,517 | ) |  |  | (9,814 | )
Loss from discontinued operations |  |  | — |  |  |  | — |  |  |  | (1,201 | )
Net loss |  | $ | (6,055 | ) |  | $ | (8,517 | ) |  | $ | (11,015 | )
The following table provides additional business unit gross profitability detail for the Company’s Products-based business segment for the periods indicated (in thousands):
|  | Years ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Products segment net sales: |  |  |  |  |  |  |  |  |  |  |  |
Pool and commercial products |  | $ | 11,911 |  |  | $ | 12,265 |  |  | $ | 11,561 |
Government products/R&D services |  |  | 4,278 |  |  |  | 3,101 |  |  |  | 928 |
Total products segment net sales |  |  | 16,189 |  |  |  | 15,366 |  |  |  | 12,489 |
Products segment cost of sales: |  |  |  |  |  |  |  |  |  |  |  |
Pool and commercial products |  |  | 8,560 |  |  |  | 7,988 |  |  |  | 7,248 |
Government products/R&D services |  |  | 3,980 |  |  |  | 3,104 |  |  |  | 838 |
Unallocated manufacturing overhead 1 |  |  | — |  |  |  | 1,302 |  |  |  | 2,363 |
Total products segment cost of sales |  |  | 12,540 |  |  |  | 12,394 |  |  |  | 10,449 |
Products segment gross profit: |  |  |  |  |  |  |  |  |  |  |  |
Pool and commercial products |  |  | 3,351 |  |  |  | 4,277 |  |  |  | 4,313 |
Government products/R&D services |  |  | 298 |  |  |  | (3 | ) |  |  | 90 |
Unallocated manufacturing overhead 1 |  |  | — |  |  |  | (1,302 | ) |  |  | (2,363 | )
Total products segment gross profit |  | $ | 3,649 |  |  | $ | 2,972 |  |  | $ | 2,040 |
1) | Unallocated manufacturing overhead is defined as follows:
| a. | costs associated with the operation and shut down of the Solon manufacturing facility which has been relocated to the Mexico facility; and
| b. | specific expenses which are not attributable to a specific business unit but rather are calculated on the total products business segment. Expenses include Solon manufacturing facility rent, Solon manufacturing depreciation, inventory reserves and accruals and Solon manufacturing support payroll and severance.
A geographic summary of net sales from continuing operations is as follows (in thousands):
|  | Years ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
United States Domestic |  | $ | 21,730 |  |  | $ | 31,314 |  |  | $ | 7,930 |
International |  |  | 4,022 |  |  |  | 3,815 |  |  |  | 4,559 |
Net sales |  | $ | 25,752 |  |  | $ | 35,129 |  |  | $ | 12,489 |
A geographic summary of long-lived assets, which consists of property and equipment, goodwill, and intangible assets, is as follows (in thousands):
|  | December 31, |
|  | 2011 |  |  | 2010 |
United States |  | $ | 3,747 |  |  | $ | 4,676 |
International |  |  | 57 |  |  |  | 119 |
Long-lived assets, net |  | $ | 3,804 |  |  | $ | 4,795 |

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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 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: 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 8: 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 Reference 9: 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 10: 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 11: 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 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 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 14: 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 15: 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 + Details
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