15. Segment Reporting Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision-maker, or decision-making group, in making decisions on how to allocate resources and assess performance. The Companys chief operating decision maker is the Companys chief executive officer. The Company has six operating segments based on the information reviewed by its chief executive officer: U.S. Rental and Cleaning, Canadian Rental and Cleaning, MFG, Specialty Garments, First Aid and Corporate. The U.S. Rental and Cleaning and Canadian Rental and Cleaning operating segments have been combined to form the U.S. and Canadian Rental and Cleaning reporting segment, and as a result, the Company has five reporting segments. The U.S. and Canadian Rental and Cleaning reporting segment purchases, rents, cleans, delivers and sells, uniforms and protective clothing and non-garment items in the United States and Canada. The laundry locations of the U.S. and Canadian Rental and Cleaning reporting segment are referred to by the Company as industrial laundries or industrial laundry locations. The MFG operating segment designs and manufactures uniforms and non-garment items primarily for the purpose of providing these goods to the U.S. and Canadian Rental and Cleaning reporting segment. MFG revenues are primarily generated when goods are shipped from the Companys manufacturing facilities, or its subcontract manufacturers, to other Company locations. These intercompany revenues are recorded at a transfer price which is typically in excess of the actual manufacturing cost. Manufactured products are carried in inventory until placed in service at which time they are amortized at this transfer price. On a consolidated basis, intercompany revenues and income are eliminated and the carrying value of inventories and rental merchandise in service is reduced to the manufacturing cost. Income before income taxes from MFG net of the intercompany MFG elimination offsets the merchandise amortization costs incurred by the U.S. and Canadian Rental and Cleaning reporting segment as the merchandise costs of this reporting segment are amortized and recognized based on inventories purchased from MFG at the transfer price which is above the Companys manufacturing cost. The Corporate operating segment consists of costs associated with the Companys distribution center, sales and marketing, information systems, engineering, materials management, manufacturing planning, finance, budgeting, human resources, other general and administrative costs and interest expense. The revenues generated from the Corporate operating segment represent certain direct sales made by the Company directly from its distribution center. The products sold by this operating segment are the same products rented and sold by the U.S. and Canadian Rental and Cleaning reporting segment. In the table below, no assets or capital expenditures are presented for the Corporate operating segment because no assets are allocated to this operating segment in the information reviewed by the chief executive officer. However, depreciation and amortization expense related to certain assets are reflected in income from operations and income before income taxes for the Corporate operating segment. The assets that give rise to this depreciation and amortization are included in the total assets of the U.S. and Canadian Rental and Cleaning reporting segment as this is how they are tracked and reviewed by the Company. The majority of expenses accounted for within the Corporate segment relate to costs of the U.S. and Canadian Rental and Cleaning segment, with the remainder of the costs relating to the Specialty Garment and First Aid segments. The Specialty Garments operating segment purchases, rents, cleans, delivers and sells, specialty garments and non-garment items primarily for nuclear and cleanroom applications and provides cleanroom cleaning services at limited customer locations. The First Aid operating segment sells first aid cabinet services and other safety supplies as well as maintains wholesale distribution and pill packaging operations. The Company refers to the U.S. and Canadian Rental and Cleaning, MFG, and Corporate reporting segments combined as its Core Laundry Operations, which is included as a subtotal in the following tables (in thousands): As of and for the year ended August 31, 2019 US and Canadian Rental and Cleaning MFG Net Interco MFG Elim Corporate Subtotal Core Laundry Operations Specialty Garments First Aid Total Revenues $ 1,582,416 $ 254,218 $ (254,111 ) $ 33,682 $ 1,616,205 $ 132,767 $ 60,404 $ 1,809,376 Income (loss) from operations $ 235,046 $ 84,248 $ 1,128 $ (107,468 ) $ 212,954 $ 14,145 $ 4,909 $ 232,008 Interest (income) expense, net $ (4,105 ) $  $  $ (4,977 ) $ (9,082 ) $  $  $ (9,082 ) Income (loss) before taxes $ 239,122 $ 84,008 $ 1,128 $ (104,742 ) $ 219,516 $ 13,499 $ 4,909 $ 237,924 Depreciation and amortization $ 69,376 $ 2,384 $  $ 25,098 $ 96,858 $ 4,759 $ 1,716 $ 103,333 Capital expenditures $ 115,071 $ 401 $  $  $ 115,472 $ 3,423 $ 920 $ 119,815 Total assets $ 1,865,713 $ 36,376 $  $  $ 1,902,089 $ 110,335 $ 34,896 $ 2,047,320 As of and for the year ended August 25, 2018 US and Canadian Rental and Cleaning MFG Net Interco MFG Elim Corporate Subtotal Core Laundry Operations Specialty Garments First Aid Total Revenues $ 1,485,548 $ 247,530 $ (247,424 ) $ 37,994 $ 1,523,648 $ 118,477 $ 54,364 $ 1,696,489 Income (loss) from operations $ 213,322 $ 89,035 $ (9,658 ) $ (129,111 ) $ 163,588 $ 14,070 $ 4,718 $ 182,376 Interest income, net $ (3,927 ) $  $  $ (1,616 ) $ (5,543 ) $  $  $ (5,543 ) Income (loss) before taxes $ 217,252 $ 88,856 $ (9,658 ) $ (127,510 ) $ 168,940 $ 13,589 $ 4,717 $ 187,246 Depreciation and amortization $ 64,481 $ 2,238 $  $ 24,108 $ 90,827 $ 4,244 $ 1,591 $ 96,662 Capital expenditures $ 105,481 $ 2,882 $  $  $ 108,363 $ 3,781 $ 603 $ 112,747 Total assets $ 1,670,713 $ 33,622 $  $  $ 1,704,335 $ 110,811 $ 28,240 $ 1,843,386 As of and for the year ended August 26, 2017 US and Canadian Rental and Cleaning MFG Net Interco MFG Elim Corporate Subtotal Core Laundry Operations Specialty Garments First Aid Total Revenues $ 1,415,423 $ 206,572 $ (206,316 ) $ 26,470 $ 1,442,149 $ 98,024 $ 50,785 $ 1,590,958 Income (loss) from operations $ 200,585 $ 76,115 $ (3,415 ) $ (176,978 ) $ 96,307 $ 9,018 $ 4,958 $ 110,283 Interest (income) expense, net $ (3,371 ) $  $  $ (898 ) $ (4,269 ) $  $  $ (4,269 ) Income (loss) before taxes $ 204,108 $ 75,738 $ (3,415 ) $ (175,595 ) $ 100,836 $ 9,329 $ 4,958 $ 115,123 Depreciation and amortization $ 59,899 $ 2,185 $  $ 20,866 $ 82,950 $ 4,429 $ 1,500 $ 88,879 Capital expenditures $ 104,984 $ 1,079 $  $  $ 106,063 $ 1,737 $ 754 $ 108,554 Total assets $ 1,667,540 $ 34,045 $  $  $ 1,701,585 $ 87,767 $ 29,776 $ 1,819,128 The Companys long-lived assets as of August 31, 2019 and August 25, 2018 and revenues and income before income taxes for the years ended August 31, 2019, August 25, 2018 and August 26, 2017 were attributed to the following countries (in thousands): Long-lived assets as of: August 31, 2019 August 25, 2018 United States $ 1,087,901 $ 1,012,167 Europe, Canada, Mexico and Nicaragua (1) 45,628 46,419 Total $ 1,133,529 $ 1,058,586 Revenues for fiscal years: 2019 2018 2017 United States $ 1,683,321 $ 1,559,780 $ 1,472,432 Europe and Canada (1) 126,055 136,709 118,526 Total $ 1,809,376 $ 1,696,489 $ 1,590,958 Income before income taxes for fiscal years: 2019 2018 2017 United States $ 236,843 $ 184,605 $ 109,741 Europe, Canada, Mexico and Nicaragua (1) 1,081 2,641 5,382 Total $ 237,924 $ 187,246 $ 115,123 (1) No country accounts for greater than 10% of total long-lived assets, revenues or income before income taxes