Non-GAAP Financial Measures  (continued) 2013 FORM 10-K 23 BUILD-A-BEAR WORKSHOP, INC.  (1) Store depreciation, amortization and impairment includes depreciation and amortization of all capitalized assets in store locations, including leasehold improvements,  furniture and fixtures, and computer hardware and software and store asset impairment charges.  (2) Goodwill impairment represents the write-off of the goodwill associated with the UK reporting unit.  (3) General and administrative expenses consist of non-store, central office general and administrative functions such as management payroll and related benefits, travel,  information systems, accounting, purchasing and legal costs as well as the depreciation and amortization of central office leasehold improvements, furniture and fixtures,  computer hardware and software, including intellectual property, store closing and pre-opening expenses, and intercompany charges. General and administrative expenses also  include a central office marketing department, primarily payroll and related benefits expense, but exclude advertising expenses, such as television advertising, virtual world  costs and direct mail catalogs, which are included in store contribution.  (4) Franchising and commercial contribution includes franchising and commercial revenues and all expenses attributable to the international franchising and commercial  segments, including asset impairments but excluding depreciation, amortization and interest expense/income. Depreciation and amortization related to franchising and  licensing is included in the general and administrative expense caption. Interest expense/income related to franchising and commercial activities is included in the interest  expense (income) caption.  (5) Non-store activities include our web stores and temporary and seasonal locations. Non-store activity contribution also includes intercompany revenues. Fiscal 2011 North America Europe Total Net Income (loss) $ (19,232) $ 2,170  (17,062) Income tax expense (benefit) 13,607  803  14,410  Interest expense (income) 56  (137) (81) Store depreciation, amortization and impairment  (1) 15,233  2,514  17,747  Goodwill impairment  (2) -  -  -  General and administrative expense  (3) 43,867  5,043  48,910  Franchising and commercial contribution  (4) (4,142) -  (4,142) Non-store activity contribution  (5) (4,708) (1,109) (5,817) Store contribution $ 44,681 $ 9,284 $ 53,965 Total revenues from external customers $ 319,810  $ 74,565  $ 394,375  Franchising and commercial revenues from external customers (7,334) -  (7,334) Revenues from non-store activities  (5) (16,765) (3,313) (20,078) Store location net retail sales $ 295,711 $ 71,252  $ 366,963  Store contribution as a percentage of store location net retail sales 15.1 % 13.0 % 14.7 % Total net loss as a percentage of total revenues (6.0 )% 2.9 % (4.3 )% Fiscal 2013  Fiscal 2012 North North America Europe  Total  America Europe Total Net loss $ (1,953) $ (159) $ (2,112) $ (13,955) $ (35,340) $ (49,295) Income tax expense (benefit) 241  (247) (6) (85) 951  866  Interest expense (income) (172) (87) (259) 63  (60) 3  Store depreciation, amortization and impairment  (1) 11,319  2,114  13,433  13,436  3,597  17,033  Goodwill impairment  (2) -  -  -  -  33,670  33,670  General and administrative expense  (3) 49,133  6,275 55,408 44,154  4,751  48,905  Franchising and commercial contribution  (4) (3,110) -  (3,110) (966) -  (966) Non-store activity contribution  (5) (6,719) (953) (7,672) (4,001) (1,094) (5,095) Store contribution $ 48,739 $ 6,943 $ 55,682 $ 38,646 $ 6,475  $ 45,121 Total revenues from external customers $ 304,956  $ 74,113  $ 379,069  $ 309,141  $ 71,800  $ 380,941  Franchising and commercial revenues from external customers (5,896) -  (5,896) (6,388) -  (6,388) Revenues from non-store activities  (5) (16,361) (3,468) (19,829) (16,848) (3,576) (20,424) Store location net retail sales $ 282,699  $ 70,645  $ 353,344  $ 285,905  $ 68,224  $ 354,129  Store contribution as a percentage of store location net retail sales 17.2 % 9.8 % 15.8 % 13.5 % 9.5 % 12.7 % Total net loss as a percentage of total revenues (0.6)% (0.2)% (0.6)% (4.5 )% (49.2 )% (12.9)%