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The primary measurement tool in segment performance analysis is earnings before interest and taxes (“EBIT”). Interest expense is primarily generated at the corporate level and is not allocated to the reporting segments. Income taxes are likewise calculated and paid on a corporate level (except for entities that operate within foreign jurisdictions) and are not allocated to reportable segments. Due to the nature of stock option purchase and relocation costs, they were not charged to reportable segments during fiscal 2000. Likewise, the restructuring charge recorded in fiscal 1999 was not allocated to the reporting segments in order to enhance compara- bility between periods. A reconciliation of reportable segment EBIT to consolidated EBIT is presented below (in thousands): 

<img src='content_image/89103.jpg'>

Corporate assets such as cash, accounts receivable, fixed assets, and other assets are not generally allocated to reportable segments for business analysis purposes. However, inventories, goodwill, and identifiable fixed assets (primarily leasehold improvements in retail stores) are classified by segment. A reconciliation of segment assets to consolidated assets is as follows (in thousands): 

<img src='content_image/89101.jpg'>

Enterprise-Wide Information 

The Company’s revenues are derived primarily from the United States. However, the Company operates direct offices or contracts with licensees to provide products and services to various countries throughout the world. The Company’s consolidated revenues and long-lived assets by geographic region are as follows (in thousands): 

<img src='content_image/89102.jpg'>

Amounts reported under the “Americas” caption include North and South America except the United States. “Australasia” consists of Australia, New Zealand, and neighboring countries such as Indonesia and Malaysia. Intersegment sales are immaterial and eliminated upon consolidation. 

## 20. MANAGEMENT COMMON STOCK LOAN PROGRAM 

During fiscal 2000, the Company announced the implementation of an incentive-based compensation program that includes a loan program from external lenders to certain managers for the purpose of purchas- ing shares of the Company’s common stock. The program gives management of the Company the opportunity to purchase shares of the Company’s common stock on the open market, and from shares purchased by the Company, by borrowing on a full-recourse basis from the external lenders. The Company has facilitated the loans by providing a guarantee to the lenders. The program will total approximately $33.0 million and the Company has facilitated the purchase of open-market shares to ensure compliance with appropriate SEC trading rules and 

