SEGMENTS As of September 30, 2020, the Company has three operating and reportable segments: Progressive Leasing, Aaron's Business and Vive. Progressive Leasing is a leading virtual lease-to-own company that provides lease-purchase solutions on a variety of products, including furniture and appliance, jewelry, mobile phones and accessories, mattresses, and automobile electronics and accessories. The Aaron's Business offers furniture, home appliances, consumer electronics and accessories to consumers through a lease-to-own agreement through the Company's Aaron's-branded stores in the United States and Canada and e-commerce platform. This operating segment also supports franchisees of its Aaron's stores. In addition, the Aaron's Business segment includes the operations of Woodhaven, which manufactures and supplies the majority of the bedding and a significant portion of the upholstered furniture leased and sold in company-operated and franchised stores. Vive offers a variety of second-look financing programs originated through third-party federally insured banks to customers of participating merchants and, together with Progressive Leasing, allows the Company to provide retail partners with below-prime customers one source for financing and leasing transactions. Disaggregated Revenue The following table presents revenue by source and by segment for the three months ended September 30, 2020: Three Months Ended September 30, 2020 (In Thousands) Progressive Leasing Aaron's Business Vive Total Lease Revenues and Fees 1 $ 601,105 $ 384,182 $  $ 985,287 Retail Sales 2  13,553  13,553 Non-Retail Sales 2  34,820  34,820 Franchise Royalties and Fees 2  8,079  8,079 Interest and Fees on Loans Receivable 3   10,233 10,233 Other  325  325 Total $ 601,105 $ 440,959 $ 10,233 $ 1,052,297 1 Substantially all lease revenues and fees are within the scope of ASC 842, Leases . The Company had $7.0 million of other revenue within the scope of ASC 606, Revenue from Contracts with Customers. 2 Substantially all retail sales, non-retail sales and franchise royalties and fees are within the scope of ASC 606, Revenue from Contracts with Customers . 3 All interest and fees on loans receivable are within the scope of ASC 310, Credit Card Interest &amp; Fees . The following table presents revenue by source and by segment for the three months ended September 30, 2019: Three Months Ended September 30, 2019 (In Thousands) Progressive Leasing Aaron's Business Vive Total Lease Revenues and Fees 1 $ 528,850 $ 377,926 $  $ 906,776 Retail Sales 2  8,854  8,854 Non-Retail Sales 2  31,085  31,085 Franchise Royalties and Fees 2  8,087  8,087 Interest and Fees on Loans Receivable 3   8,687 8,687 Other  319  319 Total $ 528,850 $ 426,271 $ 8,687 $ 963,808 1 Substantially all lease revenues and fees are within the scope of ASC 842, Leases . The Company had $7.0 million of other revenue within the scope of ASC 606, Revenue from Contracts with Customers. 2 Substantially all retail sales, non-retail sales and franchise royalties and fees are within the scope of ASC 606, Revenue from Contracts with Customers . 3 All interest and fees on loans receivable are within the scope of ASC 310, Credit Card Interest &amp; Fees . The following table presents revenue by source and by segment for the nine months ended September 30, 2020: Nine Months Ended September 30, 2020 (In Thousands) Progressive Leasing Aaron's Business Vive Total Lease Revenues and Fees 1 $ 1,849,388 $ 1,153,799 $  $ 3,003,187 Retail Sales 2  37,104  37,104 Non-Retail Sales 2  94,710  94,710 Franchise Royalties and Fees 2  18,168  18,168 Interest and Fees on Loans Receivable 3   29,555 29,555 Other  966  966 Total $ 1,849,388 $ 1,304,747 $ 29,555 $ 3,183,690 1 Substantially all lease revenues and fees are within the scope of ASC 842, Leases . The Company had $20.5 million of other revenue within the scope of ASC 606, Revenue from Contracts with Customers. 2 Substantially all retail sales, non-retail sales and franchise royalties and fees are within the scope of ASC 606, Revenue from Contracts with Customers . 3 All interest and fees on loans receivable are within the scope of ASC 310, Credit Card Interest &amp; Fees . The following table presents revenue by source and by segment for the nine months ended September 30, 2019: Nine Months Ended September 30, 2019 (In Thousands) Progressive Leasing Aaron's Business Vive Total Lease Revenues and Fees 1 $ 1,568,584 $ 1,189,914 $  $ 2,758,498 Retail Sales 2  30,561  30,561 Non-Retail Sales 2  102,190  102,190 Franchise Royalties and Fees 2  25,899  25,899 Interest and Fees on Loans Receivable 3   25,943 25,943 Other  961  961 Total $ 1,568,584 $ 1,349,525 $ 25,943 $ 2,944,052 1 Substantially all lease revenues and fees are within the scope of ASC 842, Leases . The Company had $20.4 million of other revenue within the scope of ASC 606, Revenue from Contracts with Customers. 2 Substantially all retail sales, non-retail sales and franchise royalties and fees are within the scope of ASC 606, Revenue from Contracts with Customers . 3 All interest and fees on loans receivable are within the scope of ASC 310, Credit Card Interest &amp; Fees . Measurement of Segment Profit or Loss and Segment Assets The Company evaluates performance and allocates resources based on revenue growth and pre-tax profit or loss from operations. Intersegment sales are completed at internally negotiated amounts. Since the intersegment profit affects inventory valuation, depreciation and cost of goods sold they are adjusted when intersegment profit is eliminated in consolidation. The Company determines earnings (loss) before income taxes for all reportable segments in accordance with U.S. GAAP. Interest expense is allocated to the Progressive Leasing and Vive segments based on a percentage of the outstanding balances of their intercompany borrowings and of the debt incurred when they were acquired. The following is a summary of earnings (loss) before income taxes by segment: Three Months Ended September 30, Nine Months Ended September 30, (In Thousands) 2020 2019 2020 2019 Earnings (Loss) Before Income Taxes: Progressive Leasing $ 103,835 $ 53,473 $ 222,636 $ 167,267 Aaron's Business 1 39,808 932 (393,540) 18,658 Vive (3,306) (2,740) (10,675) (7,133) Total Earnings (Loss) Before Income Taxes $ 140,337 $ 51,665 $ (181,579) $ 178,792 1 Loss before income taxes for the Aaron's Business during the nine months ended September 30, 2020 was impacted by (i) goodwill impairment charges of $446.9 million incurred during the three months ended March 31, 2020, (ii) $14.1 million related to an early termination fee for a sales and marketing agreement during the three months ended March 31, 2020, and (iii) restructuring charges of $33.3 million related to operating lease right-of-use asset impairment and operating lease charges, fixed asset impairment charges, and workforce reductions, of which $4.0 million was incurred during the three months ended September 30, 2020. Earnings before income taxes for the Aaron's Business during the nine months ended September 30, 2019 includes restructuring charges of $37.5 million related to closed store right-of-use asset impairment and operating lease charges, the write-off and impairment of store property, plant and equipment and related workforce reductions, of which $5.5 million was incurred during the three months ended September 30, 2019. The following is a summary of total assets by segment and shared corporate-related assets. (In Thousands) September 30, 2020 December 31, 2019 Assets: Progressive Leasing $ 1,129,095 $ 1,261,786 Aaron's Business 1,2 1,093,013 1,740,281 Vive 81,303 85,825 Other 3 581,521 209,908 Total Assets $ 2,884,932 $ 3,297,800 1 Includes inventory (principally raw materials and work-in-process) that has been classified within lease merchandise in the condensed consolidated balance sheets of $16.4 million and $14.0 million as of September 30, 2020 and December 31, 2019, respectively. 2 During the nine months ended September 30, 2020, the Aaron's Business segment assets were impacted by a goodwill impairment charge of $446.9 million to fully write-off its goodwill balance. 3 Corporate-related assets that benefit multiple segments are reported as other assets.