Note 13 - Segments With each acquisition, we assess the need to disclose discrete information related to our operating segments. Because of the similarities of certain of our acquisitions that provide certification and verification services, we aggregate operations into one verification and certification reportable segment. The operating segments included in the aggregated verification and certification segment include IMI Global, ICS, JVF Consulting, and Validus. The factors considered in determining this aggregated reporting segment include the economic similarity of the businesses, the nature of services provided, production processes, types of customers and distribution methods. The Company also determined that it has a software sales and related consulting reportable segment. SureHarvest, which includes Sow Organic and Postelsia, is the sole operating segment. This segment includes software license, maintenance, support and software-related consulting service revenues. The Companys chief operating decision maker (the Companys CEO) allocates resources and assesses the performance of its operating segments. Segment management makes decisions, measures performance, and manages the business utilizing internal reporting operating segment information. Performance of operating segments are based on net sales, gross profit, selling, general and administrative expenses and most importantly, operating income. The Company eliminates intercompany transfers between segments for management reporting purposes. The following table shows information for reportable operating segments (amounts in thousands): Three months ended September 30, 2020 Three months ended September 30, 2019 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Intangible and other assets, net $ 7,079 $ 3,856 $ (7,830 ) $ 3,105 $ 1,344 $ 2,054 $ - $ 3,398 Goodwill 2,946 - - 2,946 1,133 2,011 - 3,144 Total assets 19,494 5,379 (4,612 ) 20,261 14,214 5,324 - 19,538 Revenues: Verification and certification service revenue $ 4,307 $ - $ - $ 4,307 $ 4,759 $ - $ - $ 4,759 Product sales 1,362 - - 1,362 1,086 - - 1,086 Software license, maintenance and support services revenue - 245 - 245 - 287 (60 ) 227 Software-related consulting service revenue - 283 - 283 - 197 (37 ) 160 Total revenues $ 5,669 $ 528 $ - $ 6,197 $ 5,845 $ 484 $ (97 ) $ 6,232 Costs of revenues: Costs of verification and certification services $ 2,233 $ - $ - $ 2,233 $ 2,733 $ - $ (60 ) $ 2,673 Costs of products 866 - - 866 697 - - 697 Costs of software license, maintenance and support services - 138 - 138 - 153 - 153 Costs of software-related consulting services - 198 - 198 - 122 - 122 Total costs of revenues 3,099 336 - 3,435 3,430 275 (60 ) 3,645 Gross profit 2,570 192 - 2,762 2,415 209 (37 ) 2,587 Depreciation &amp; amortization 112 145 - 257 78 179 - 257 Other operating expenses 1,404 145 - 1,549 1,520 233 (37 ) 1,716 Segment operating (loss)/income $ 1,054 $ (98 ) $ - $ 956 $ 817 $ (203 ) $ - $ 614 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (47 ) 2 - (45 ) (30 ) - - (30 ) Income tax expense - 8 263 271 - - 184 184 Net loss attributable to non-controlling interest - - - - - 81 - 81 Net (loss)/income attributable to WFCF $ 1,101 $ (108 ) $ (263 ) $ 730 $ 847 $ (122 ) $ (184 ) $ 541 Nine months ended September 30, 2020 Nine months ended September 30, 2019 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Intangible and other assets, net $ 7,079 $ 3,856 $ (7,830 ) $ 3,105 $ 1,344 $ 2,054 $ - $ 3,398 Goodwill 2,946 - - 2,946 1,133 2,011 - 3,144 Total assets 19,494 5,379 (4,612 ) 20,261 14,214 5,324 - 19,538 Revenues: Verification and certification service revenue $ 10,218 $ - $ - $ 10,218 $ 11,314 $ - $ - $ 11,314 Product sales 2,883 - - 2,883 2,362 - - 2,362 Software license, maintenance and support services revenue - 715 (90 ) 625 - 969 (147 ) 822 Software-related consulting service revenue - 823 (24 ) 799 - 661 (85 ) 576 Total revenues $ 13,101 $ 1,538 $ (114 ) $ 14,525 $ 13,676 $ 1,630 $ (232 ) $ 15,074 Costs of revenues: Costs of verification and certification services $ 5,373 $ - $ (90 ) $ 5,283 $ 6,455 $ - $ (123 ) $ 6,332 Costs of products 1,869 - - 1,869 1,538 - - 1,538 Costs of software license, maintenance and support services - 393 - 393 - 469 - 469 Costs of software-related consulting services - 508 - 508 - 395 - 395 Total costs of revenues 7,242 901 (90 ) 8,053 7,993 864 (123 ) 8,734 Gross profit 5,859 637 (24 ) 6,472 5,683 766 (109 ) 6,340 Depreciation &amp; amortization 313 423 - 736 263 539 - 802 Other operating expenses 4,206 483 (24 ) 4,665 4,230 701 (109 ) 4,822 Segment operating (loss)/income $ 1,340 $ (269 ) $ - $ 1,071 $ 1,190 $ (474 ) $ - $ 716 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (107 ) 2 - (105 ) (90 ) (1 ) - (91 ) Income tax expense - 8 328 336 - - 230 230 Net loss attributable to non-controlling interest - - - - - 182 - 182 Net (loss)/income attributable to WFCF $ 1,447 $ (279 ) $ (328 ) $ 840 $ 1,280 $ (291 ) $ (230 ) $ 759