18. Segment Reporting The Company has two operating and reportable segments, Commercial Services and Government Solutions. Commercial Services offers toll and violation management solutions and title and registration services to commercial fleet vehicle owners, rental car companies and violation issuing authorities. Government Solutions implements and administers traffic safety programs and products for municipalities and local government agencies of all sizes. The Companys Chief Operating Decision Maker function ( CODM ) is comprised of the Companys CEO and certain defined representatives of the Companys executive management team. The Companys CODM monitors operating performance, allocates resources and deploys capital based on these two segments. Segment performance is based on revenues and income (loss) from operations before depreciation, amortization, gain (loss) on disposal of assets, net, impairment of property and equipment, and stock-based compensation. The measure also excludes interest expense, net, loss on extinguishment of debt, income taxes and is inclusive of other income, net. The tables below refer to this measure as Segment profit (loss). The aforementioned items are not indicative of operating performance, and, as a result are not included in the measures that are reviewed by the CODM for the operating and reportable segments. Other income, net consists primarily of credit card rebates earned on the prepayment of tolling violations and is therefore included in Segment profit (loss). There are no significant non-cash items reported in Segment profit (loss). The Company allocates certain corporate expenses to the two segments. The corporate expenses are allocated using several different factors depending on the item being allocated. These factors range from specific identification to headcount based to split proportionately between the two operating and reportable segments. The Corporate and other columns below include all of the items above that are not included in Segment profit (loss) plus transaction expenses, fees to Advisors and other items designated by the CODM as corporate initiatives . The Company does not disaggregate assets by segment other than equipment installed at customer sites and automobiles, which had carrying values of $46.6 million and $1.5 million, respectively, at December 31, 2019 and carrying values of $46.8 million and $0.8 million, respectively, at December 31, 2018 all of which relate solely to the Government Solutions segment. Refer to Note 6, Goodwill and Intangible Assets for goodwill balances by segment. The following tables set forth financial information by segment for the years ended December 31, 2019 and 2018, the 2017 Successor Period and the 2017 Predecessor Period: Successor For the Year Ended December 31, 2019 Commercial Government Corporate ($ in thousands) Services Solutions and Other Total Service revenue $ 276,479 $ 140,244 $  $ 416,723 Product sales  32,014  32,014 Total revenue 276,479 172,258  448,737 Cost of service revenue 3,709 1,852  5,561 Cost of product sales  13,919  13,919 Operating expenses 66,916 57,905  124,821 Selling, general and administrative expenses 41,384 32,696 2,220 76,300 Other income, net (10,920 ) (278 )  (11,198 ) Segment profit (loss) $ 175,390 $ 66,164 $ (2,220 ) $ 239,334 Segment profit (loss) $ 175,390 $ 66,164 $ (2,220 ) $ 239,334 Depreciation and amortization   115,566 115,566 Loss on disposal of assets, net 145 60  205 Impairment of property and equipment  5,898  5,898 Stock-based compensation   10,012 10,012 Interest expense, net   60,729 60,729 Income (loss) before income tax provision $ 175,245 $ 60,206 $ (188,527 ) $ 46,924 For the Year Ended December 31, 2018 Commercial Government Corporate ($ in thousands) Services Solutions and Other Total Service revenue $ 222,611 $ 142,465 $  $ 365,076 Product sales  5,070  5,070 Total revenue 222,611 147,535  370,146 Cost of service revenue 3,078 2,710  5,788 Cost of product sales  3,447  3,447 Operating expenses 51,221 57,525  108,746 Selling, general and administrative expenses 55,370 27,827 50,737 133,934 Other (income) expenses, net (8,680 ) (117 ) 2 (8,795 ) Segment profit (loss) $ 121,622 $ 56,143 $ (50,739 ) $ 127,026 Segment profit (loss) $ 121,622 $ 56,143 $ (50,739 ) $ 127,026 Depreciation and amortization   103,346 103,346 Loss on disposal of assets, net   7 7 Stock-based compensation   2,272 2,272 Interest expense   69,550 69,550 Loss on extinguishment of debt   26,486 26,486 (Loss) income before income tax (benefit) $ 121,622 $ 56,143 $ (252,400 ) $ (74,635 ) For the Seven Months Ended December 31, 2017 Commercial Government Corporate ($ in thousands) Services Solutions and Other Total Service revenue $ 55,874 $ 79,781 $  $ 135,655 Product sales  2,584  2,584 Total revenue 55,874 82,365  138,239 Cost of service revenue 426 1,510  1,936 Cost of product sales  1,590  1,590 Operating expenses 16,425 34,046  50,471 Selling, general and administrative expenses 14,784 11,767 18,331 44,882 Other (income) expenses, net (2,114 ) (63 ) 5 (2,172 ) Segment profit (loss) $ 26,353 $ 33,515 $ (18,336 ) $ 41,532 Segment profit (loss) $ 26,353 $ 33,515 $ (18,336 ) $ 41,532 Depreciation and amortization   33,151 33,151 Gain on disposal of assets, net   (38 ) (38 ) Interest expense   20,858 20,858 (Loss) income before income tax (benefit) $ 26,353 $ 33,515 $ (72,307 ) $ (12,439 ) Predecessor For the Five Months Ended May 31, 2017 Commercial Government Corporate ($ in thousands) Services Solutions and Other Total Service revenue $ 35,509 $ 57,022 $  $ 92,531 Product sales  1,340  1,340 Total revenue 35,509 58,362  93,871 Cost of service revenue 194 1,175  1,369 Cost of product sales  964  964 Operating expenses 11,266 24,702  35,968 Selling, general and administrative expenses 9,882 9,231 21,771 40,884 Other income, net (1,243 ) (49 ) (2 ) (1,294 ) Segment profit (loss) $ 15,410 $ 22,339 $ (21,769 ) $ 15,980 Segment profit (loss) $ 15,410 $ 22,339 $ (21,769 ) $ 15,980 Depreciation and amortization   12,574 12,574 Loss on disposal of assets, net   39 39 Interest expense   875 875 Income (loss) before income tax provision $ 15,410 $ 22,339 $ (35,257 ) $ 2,492 The Company operates in the United States, Canada and Europe. Revenues are attributable to countries based upon the location of the customer. During the years ended December 31, 2019 and 2018, the Companys international revenues were $14.5 million and $11.0 million, respectively. The Companys international revenues for the 2017 Successor period and the 2017 Predecessor period were zero. Substantially all of the Companys assets are in the United States.