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Table of Contents <br />AMERESCO, INC. <br />NOTES TO CONSOLIDATED FINANCIAL STATEMENTS <br />(In thousands, except per share amounts) <br />The table below presents our business segment information and reconciliation to our consolidated financial statements: <br />U.S. Regions <br />U.S. Federal <br />Canada <br />Alternative Fuels <br />Europe <br />All Other <br />Total <br />2023 <br />Revenues $ <br />557,122 <br />$ 402,884 $ <br />70,110 <br />$ 117,075 $ <br />152,842 <br />$ 74,600 $ <br />1,374,633 <br />Earnings from unconsolidated entities <br />- <br />1,758 <br />- <br />- <br />- <br />- <br />1,758 <br />(Gain) loss on derivatives <br />(2,326) <br />857 <br />(136) <br />497 <br />(1,108) <br />Net interest expense (income) <br />6,169 <br />1,429 <br />834 <br />16,019 <br />2,477 <br />(6) <br />26,922 <br />Depreciation and intangible asset amortization <br />27,060 <br />5,343 <br />1,626 <br />26,160 <br />2,290 <br />1,650 <br />64,129 <br />Unallocated corporate activity <br />(68,372) <br />Income before taxes, excluding unallocated <br />corporate activity <br />38,746 <br />49,237 <br />3,813 <br />6,215 <br />4,188 <br />4,442 <br />106,641 <br />2022 <br />Revenues <br />1,123,343 <br />391,891 <br />58,558 <br />114,459 <br />61,645 <br />74,526 <br />1,824,422 <br />Earnings from unconsolidated entities <br />- <br />1,647 <br />- <br />- <br />- <br />- <br />1,647 <br />(Gain) loss on derivatives <br />(354) <br />- <br />(152) <br />294 <br />- <br />- <br />(212) <br />Net interest expense (income) <br />6,948 <br />1,231 <br />917 <br />8,657 <br />25 <br />(3) <br />17,775 <br />Depreciation and intangible asset amortization <br />21,463 <br />4,905 <br />1,702 <br />23,354 <br />575 <br />433 <br />52,432 <br />Unallocated corporate activity <br />(71,180) <br />Income before taxes, excluding unallocated <br />corporate activity <br />88,531 <br />50,866 <br />2,554 <br />22,989 <br />5,589 <br />6,370 <br />176,899 <br />2021 <br />Revenues 551,118 392,948 49,483 111,223 46,164 64,761 1,215,697 <br />Loss from unconsolidated entities (56) - - - (62) - (118) <br />(Gain) loss on derivatives (1,017) - (73) 1,330 - - 240 <br />Net interest expense 6,255 1,294 879 5,793 378 - 14,599 <br />Depreciation and intangible asset amortization 15,699 4,666 1,872 21,080 716 724 44,757 <br />Unallocated corporate activity (47,361) <br />Income before taxes, excluding unallocated <br />corporate activity 38,285 52,388 1,581 27,774 2,997 2,480 125,505 <br />See Note 3 for additional information about our revenues by product line. <br />21. ASSETS HELD FOR SALE <br />During the year ended December 31, 2023, we determined that there were5 energy asset projects under construction that were considered to be assets held for sale, since these <br />assets were being marketed for sale and all the criteria to be classified as held for sale under ASC 360, Property, Plant and Equipment -Impairment or Disposal of Long -Lived <br />Assets, had been met. The carrying value of these assets was $38,404, with liabilities directly associated with assets classified as held for sale of $,351 as of December 31, <br />2023. Assets held for sale are measured at the lower of their carrying value or the fair value less cost to sell. <br />The table below reflects the assets and liabilities associated with assets held for sale by segment <br />102 <br />