A is corrent. The requirement is to identify the items that must be considered in determining if an industry segment is reportable. B is corrent because intersegment sales are included in segment revenue to determine if the segment revenue is 10% or more of the combined segment revenues. Sales to unaffiliated customers are used to determine if 75% of unaffiliated revenues have been reported by the segments.
B is incorrect. Intersegment sales are included in segment revenue to determine if the segment revenue is 10% or more of the combined segment revenues. Sales to unaffiliated customers are used to determine if 75% of unaffiliated revenues have been reported by the segments.
C is incorrect. Intersegment sales are included in segment revenue to determine if the segment revenue is 10% or more of the combined segment revenues. Sales to unaffiliated customers are used to determine if 75% of unaffiliated revenues have been reported by the segments.
D is incorrect. Intersegment sales are included in segment revenue to determine if the segment revenue is 10% or more of the combined segment revenues. Sales to unaffiliated customers are used to determine if 75% of unaffiliated revenues have been reported by the segments.
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