Note 19. Segment Reporting The Company has two reportable segments, which are Company-owned restaurants and franchise operations. Company-Owned Restaurants Company-owned restaurants consist of several brands that are aggregated into one reportable segment because of the nature of the products and services, the production processes, the customers, the methods used to distribute the products and services, the nature of the regulatory environment, and store level profit margin for each of the brands are similar. The brands are Dicks Wings and Grill and Fat Pattys. All Company-owned restaurants are casual dining restaurants. There were a total of eight and nine company-owned restaurants at September 30, 2019 and December 31, 2018, respectively. Franchise Operations The Company only offers franchises for the Dicks Wings brand. All franchised restaurants are casual dining restaurants. Franchises are sold in markets where expansion is deemed advantageous to the development of the Dicks Wings brand and system of restaurants. The Company enters into franchise agreements with franchisees to build and operate restaurants using the Dicks Wings brand within a defined geographic area. The agreements have a 10-year term and can be renewed for one additional 10-year term. In exchange for royalty payments, advertising funds, franchise fees and area development fees, the Company provides the franchisees with the use of its Dicks Wings trademarks and Dicks Wings system, which includes uniform operating procedures, standards for consistency and quality of products, technical knowledge, and procedures for accounting, inventory control and management. The Company also provides franchisees with assistance with site selection, prototypical architectural plans, interior and exterior design and layout, training, marketing and sales techniques, and restaurant openings. Franchisees generally remit royalty payments weekly for the prior weeks sales. Franchise fees and area development fees are paid upon the signing of the related franchise agreements. Franchisees are required to operate their restaurants in compliance with their franchise agreements, which includes adherence to operating and quality control standards, procedures and specifications established by the Company. Franchisees are evaluated regularly by the Company for compliance with their franchise agreements through the use of periodic, unannounced, on-site inspections and standard evaluation reports. The Company is not required to provide loans, leases, or guarantees to franchisees or the franchisees employees and vendors. If a franchisee becomes financially distressed, the Company is not required to provide financial assistance. If financial distress leads to insolvency of the franchisee or the filing of a petition by or against the franchisee under bankruptcy laws, the Company has the right, but not the obligation, to acquire the franchise at fair value as determined by an independent appraiser selected by the Company. There were a total of 16 and 17 franchised restaurants at September 30, 2019 and December 31, 2018, respectively. Segment Financial Information Information on segments and a reconciliation of income from operations to net loss is as follows: Three Months Ended September 30, 2019 Three Months Ended September 30, 2018 Nine Months Ended September 30, 2019 Nine Months Ended September 30, 2018 Revenue Company-owned restaurants $ 3,803,609 $ 2,104,825 $ 12,150,290 $ 3,871,929 Franchise operations 239,035 255,239 670,142 791,886 Total revenue $ 4,042,644 $ 2,360,064 $ 12,820,432 $ 4,663,815 Net Loss Company-owned restaurants $ 240,570 $ 229,728 $ 639,735 $ 410,820 Franchise operations 76,872 133,402 276,414 590,597 Total income from operations 317,442 363,130 916,149 1,001,417 Corporate and unallocated expenses (914,956 ) (265,663 ) (2,219,467 ) (911,867 ) Net (loss) / income $ (597,514 ) $ 97,467 $ (1,303,318 ) $ 89,550 Depreciation and Amortization Company-owned restaurants $ 296,843 $ 47,833 $ 864,980 $ 70,995 Franchise operations     Corporate 1,389 146 5,511 289 Total $ 298,232 $ 47,979 $ 870,491 $ 71,284 Capital Expenditures Company-owned restaurants $ 317,780 $ 88,408 $ 468,877 $ 223,526 Franchise operations     Corporate  1,224 9,000 4,058 Total $ 317,780 $ 89,632 $ 477,877 $ 227,584