Following is a summary of the financial information for the Company’s reporting segments (in thousands):  Notes to Consolidated Financial Statements  (continued) The Company’s reportable segments are primarily determined by the types of products and services that they offer. Each reportable segment  may operate in many geographic areas. Revenues are recognized in the geographic areas based on the location of the customer or franchisee. The following schedule is a summary of the Company’s sales to external customers and long-lived assets by geographic area (in thousands): For purposes of this table only: 2013 FORM 10-K 48  BUILD-A-BEAR WORKSHOP, INC.  (1) North America includes the United States, Canada, Puerto Rico and franchise business in Mexico (2) Europe includes the United Kingdom, Ireland, franchise businesses in Europe  (3) Other includes franchise businesses outside of North America and Europe North America  (1) Europe  (2) Other  (3) Total Fiscal 2013 Net sales to external customers $ 302,216  $ 75,133  $ 1,720  $ 379,069  Property and equipment, net 62,152  8,011  -  70,163  Fiscal 2012 Net sales to external customers $ 306,049  $ 72,788  $ 2,104  $ 380,941  Property and equipment, net 61,995  9,464  -  71,459  Fiscal 2011 Net sales to external customers $ 316,853  $ 75,469  $ 2,053  $ 394,375  Property and equipment, net 65,902  11,543  -  77,445  Retail International  Franchising Commercial Total Fiscal 2013 Net sales to external customers $ 373,173  $ 3,564  $ 2,332  $ 379,069  Net income (loss) before income taxes (5,028) 2,018  892  (2,118 ) Capital expenditures 19,178  184  -  19,362  Depreciation and amortization 19,016  200  -  19,216  Fiscal 2012 Net sales to external customers $ 374,553  $ 3,598  $ 2,790  $ 380,941  Net income (loss) before income taxes (49,215) 1,993  (1,207) (48,429) Capital expenditures 17,116  152  -  17,268  Depreciation and amortization 21,243  179  -  21,422  Fiscal 2011 Net sales to external customers $ 387,041  $ 3,391  $ 3,943  $ 394,375  Net income (loss) before income taxes (6,553) 1,961  1,940  (2,652) Capital expenditures 12,137  111  -  12,248  Depreciation and amortization 23,992  240  -  24,232  Total Assets as of: December 28, 2013 $ 185,943  $ 2,712  $ 5,987  $ 194,642  December 29, 2012 $ 182,186  $ 2,818  $ 7,098  $ 192,102 