Question

A	B	C	D	E
Sales Revenue	40,000	75,000	580,000	35,000	55,000
Cost of Goods Sold	19,000	50,000	270,000	19,000	30,000
Operating Expenses	10,000	40,000	235,000	12,000	18,000
Identifiable Assets	35,000	80,000	500,000	65,000	50,000
After conducting all of the applicable segment tests on the above information
provided, which segments are reportable?

Answer 1

As per conducting segment Tests Segment A , B and C are reportable.
		Reportable Segments
a.	Revenue test	C
b.	Operating Profit (loss) test	A, B and C
c.	Identifiable assets tes	B and C
All three segments are reportable that is A , B and C. Even if only one test is satisfied than the segment is reportable.
Workings:
Operating Segments	Total revenue		Operating profit (loss)		Identifiable assets
A	$                                       40,000	Nonreportable	$                         11,000	Reportable	$     35,000	Nonreportable
B	$                                       75,000	Nonreportable	$                        -15,000	Reportable	$     80,000	Reportable
C	$                                   5,80,000	Reportable	$                         75,000	Reportable	$ 5,00,000	Reportable
D	$                                       35,000	Nonreportable	$                            4,000	Nonreportable	$     65,000	Nonreportable
E	$                                       55,000	Nonreportable	$                            7,000	Nonreportable	$     50,000	Nonreportable
	$                                   7,85,000		$                         82,000		$ 7,30,000
Reportable segment if contains amount more than 10% of Total	$                                       78,500		$                            8,200		$     73,000