Note 14  Segment Reporting Historically, the Company reported two segments, with corporate general and administrative expense categorized as other. During the fourth quarter of 2018, the Company bifurcated the legacy Well Services segment into High Specification Rigs and Completion and Other Services due to the modifications made to its internal reporting and responsibilities of those reporting to the Chief Operating Decision Maker (CODM). As a result, the financial information being provided to the CODM has been updated to align with our new internal organization, which resulted in a new reportable segment discussed further below. The Companys operations are all located in the United States and organized into three reportable segments: High Specification Rigs, Completion and Other Services and Processing Solutions. Our reportable segments comprise the structure used by our CODM to make key operating decisions and assess performance during the years presented in the accompanying condensed consolidated financial statements. Our CODM evaluates the segments operating performance based on multiple measures including Operating income (loss), Adjusted EBITDA, rig hours and rig utilization. The tables below present the operating income (loss) measurement, as the Company believes this is most consistent with the principals used in measuring the condensed consolidated financial statements. We have made certain reclassifications to our prior period operating revenue, cost of sales and general and administrative amounts due to the change in reportable segments whereby our High Specification Rig and Completion and Other Services segments were bifurcated from our legacy Well Services segment as a result of our fourth quarter 2018 operating segment changes. None of these reclassifications have an impact on our condensed consolidated operations results, cash flows or financial position. The following is a description of each operating segment: High Specification Rigs. The Companys High Specification Rigs facilitate operations throughout the lifecycle of a well, including (i) completion, (ii) workover, (iii) well maintenance and (iv) decommissioning. The Company provides these advanced well services to exploration &amp; production (E&amp;P) companies, particularly to those operating in unconventional oil and natural gas reservoirs and requiring technically and operationally advanced services. Our high specification rigs are designed to support growing U.S. horizontal well demands. Completion and Other Services. Our Completion and Other Services segment provides services necessary to bring and maintain a well on production and consists primarily of our wireline and snubbing lines of business along with other, non-rig well services, such as fluid management and well services-related equipment rentals. Processing Solutions. The Company provides a range of proprietary, modular equipment for the processing of rich natural gas streams at the wellhead or central gathering points in basins where drilling and completion activity has outpaced the development of permanent processing infrastructure. Other. The Company incurs costs, indicated as Other, that are not allocable to any of the operating segments, and includes mostly corporate general and administrative expenses as well as depreciation of office furniture and fixtures and other corporate assets. Segment information as of June 30, 2019 and December 31, 2018 and for the three and six months ended June 30, 2019 and 2018 is as follows (in millions): Three months ended June 30, 2019 High Specification Rigs Completion and Other Services Processing Solutions Other Total Revenues $ 33.1 $ 46.3 $ 4.9 $  $ 84.3 Cost of services 28.7 35.0 1.9  65.6 Depreciation and amortization 4.8 2.9 0.5 0.2 8.4 Operating income (loss) (0.4 ) 8.4 2.5 (6.5 ) 4.0 Interest expense, net    (1.9 ) (1.9 ) Net income (loss) (0.4 ) 8.4 2.5 (8.7 ) 1.8 Capital expenditures $ 1.2 $ 1.8 $ 2.4 $  $ 5.4 Six months ended June 30, 2019 Revenues $ 64.8 $ 97.9 $ 9.9 $  $ 172.6 Cost of services 56.1 72.9 4.1  133.1 Depreciation and amortization 9.6 5.7 1.0 0.5 16.8 Operating income (loss) (0.9 ) 19.3 4.8 (14.0 ) 9.2 Interest expense, net    (3.2 ) (3.2 ) Net income (loss) (0.9 ) 19.3 4.8 (17.8 ) 5.4 Capital expenditures $ 4.0 $ 3.6 $ 6.5 $ 0.5 $ 14.6 As of June 30, 2019 Property, plant and equipment, net $ 134.7 $ 47.6 $ 39.8 $ 5.6 $ 227.7 Total assets $ 196.7 $ 69.5 $ 43.5 $ 8.2 $ 317.9 Three Months Ended June 30, 2018 High Specification Rigs Completion and Other Services Processing Solutions Other Total Revenues $ 39.6 $ 29.5 $ 4.0 $  $ 73.1 Cost of services 33.6 21.8 1.9  57.3 Depreciation and amortization 4.6 1.8 0.4 0.2 7.0 Impairment of goodwill      Operating income (loss) 1.4 5.9 1.7 (8.0 ) 1.0 Interest expense, net    (0.5 ) (0.5 ) Net income (loss) 1.4 5.9 1.7 (10.2 ) (1.2 ) Capital expenditures $ 16.7 $ 3.7 $ 0.9 $ 0.5 $ 21.8 Six Months Ended June 30, 2018 Revenues $ 75.9 $ 52.9 $ 6.9 $  $ 135.7 Cost of services 65.1 40.2 3.3  108.6 Depreciation and amortization 8.6 3.5 0.6 0.4 13.1 Impairment of goodwill 9.0    9.0 Operating income (loss) (6.8 ) 9.2 3.0 (15.2 ) (9.8 ) Interest expense, net    (0.9 ) (0.9 ) Net income (loss) (6.8 ) 9.2 3.0 (16.9 ) (11.5 ) Capital expenditures $ 25.0 $ 5.5 $ 3.1 $ 0.5 $ 34.1 As of December 31, 2018 Property, plant and equipment, net $ 159.2 $ 35.0 $ 34.3 $ 1.3 $ 229.8 Total assets $ 214.1 $ 47.0 $ 40.1 $ 1.3 $ 302.5