NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (18) Related Party Transactions (19) Segment and Geographic Information 67 Consulting Maintenance License Services and Training Total Year ended June 30, 2001— Revenues from unaffiliated customers $147,448 $122,821 $56,655 $326,924 Controllable expenses 55,059 88,860 13,438 157,357 Controllable margin (1) $ 92,389 $ 33,961 $43,217 $169,567 Year ended June 30, 2002— Revenues from unaffiliated customers $133,913 $127,719 $58,972 $320,604 Controllable expenses 60,869 90,421 11,602 162,892 Controllable margin (1) $ 73,044 $ 37,298 $47,370 $157,712 Year ended June 30, 2003— Revenues from unaffiliated customers $139,859 $103,741 $79,121 $322,721 Controllable expenses 65,394 81,943 12,361 159,698 Controllable margin (1) $ 74,465 $ 21,798 $66,760 $163,023 The following table presents a summary of operating segments (in thousands): The accounting policies of the line of business operating segments are the same as those described in the summary of significant accounting policies. The Company does not track assets or capital expenditures by operating segments. Consequently, it is not practical to show assets, capital expenditures, depreciation or amortization by operating segments. The license line of business is engaged in the development and licensing of software. The consulting services line of business offers implementation, advanced process control, real-time optimization and other consulting services in order to provide its customers with complete solutions. The maintenance and training line of business provides customers with a wide range of support services that include on-site support, telephone support, software updates and various forms of training on how to use the Company's products. The Company is organized geographically and by line of business. The Company has three major line of business operating segments: license, consulting services and maintenance and training. The Company also evaluates certain subsets of business segments by vertical industries as well as by product categories. While the Executive Management Committee evaluates results in a number of different ways, the line of business management structure is the primary basis for which it assesses financial performance and allocates resources. The Company follows the provisions of SFAS No. 131, “Disclosures about Segments of an Enterprise and related Information,” which establishes standards for reporting information about operating segments in annual financial statements and requires selected information about operating segments in interim financial reports issued to stockholders. It also established standards for disclosures about products and services, and geographic areas. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance. The Company's chief operating decision maker is the Chief Executive Officer of the Company. A director of the Company provided advisory services to the Company as a director of PetroVantage during fiscal 2002 and 2003. The Company made payments of $32,000 to the director as compensation for services rendered during fiscal 2002 and no payments in fiscal 2003. Separately, during fiscal 2003, the director provided general consulting services to the Company, for which the Company made payments totaling approximately $230,000 during the year. (1) The Controllable Margins reported reflect only the expenses of the line of business and do not represent the actual margins for each operating segment since they do not contain an allocation for selling and marketing, general and administrative, development and other corporate expenses incurred in support of the line of business.