Question

The Potter Company has 5 segments; information about them is as follows;
		total	Harry	Hogswart	Voldomort	Ron	Spiders
sales to outside parties		1547	121	696	416	314	0
intersegment sales		421	24	240	39	118	0
interest income external		97	60	0	0	0	37
interest income intersegment loans		147	0	0	0	0	147
assets		3398	206	1378	248	326	1240
operating expenses		1460	115	818	304	190	33
expenses intersegment sales		198	70	51	31	46	0
interest expense external		107	0	0	0	0	107
interest expense intersegment loans		147	21	71	38	17	0
income tax expense		21	12	-41	27	31	-8
general corporate expenses		55
unallocated operating costs		80
REQUIRED: DETERMINE THE REPORTABLE SEGMENTS BY PERFORMING EACH PERFORMANCE TEST (REVENUE, ASSET, PROFIT/LOSS)
	REVENUE TEST
	HARRY	REPORTABLE Y/N
	HOGSWART	REPORTABLE Y/N
	VOLDOMORT	REPORTABLE Y/N
	RON	REPORTABLE Y/N
	SPIDER	REPORTABLE Y/N
	ASSET TEST
	HARRY	REPORTABLE Y/N
	HOGSWART	REPORTABLE Y/N
	VOLDOMORT	REPORTABLE Y/N
	RON	REPORTABLE Y/N
	SPIDER	REPORTABLE Y/N
	PROFIT/LOSS TEST
	HARRY	REPORTABLE Y/N
	HOGSWART	REPORTABLE Y/N
	VOLDOMORT	REPORTABLE Y/N
	RON	REPORTABLE Y/N
	SPIDER	REPORTABLE Y/N

Answer 1