B is corrent. Per ASC Topic 280, there must be enough segments reported so that at least 75% of unaffiliated revenues is shown by reportable segments (75% test). Sales to external customers total $30,000,000, so external revenues reported by reportable operating segments must be at least $22,500,000 ($30,000,000 x 75%).
A is incorrect. Per ASC Topic 280, there must be enough segments reported so that at least 75% of unaffiliated revenues is shown by reportable segments (75% test). Sales to external customers total $30,000,000, so external revenues reported by reportable operating segments must be at least $22,500,000 ($30,000,000 × 75%).
A is incorrect. Per ASC Topic 280, there must be enough segments reported so that at least 75% of unaffiliated revenues is shown by reportable segments (75% test). Sales to external customers total $30,000,000, so external revenues reported by reportable operating segments must be at least $22,500,000 ($30,000,000 × 75%).
D is incorrect. Per ASC Topic 280, there must be enough segments reported so that at least 75% of unaffiliated revenues is shown by reportable segments (75% test). Sales to external customers total $30,000,000, so external revenues reported by reportable operating segments must be at least $22,500,000 ($30,000,000 × 75%).
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