Can you tell me which segments are reportable based on the t

Can you tell me which segments are reportable based on the test results of the below example and the reason, thank you!

1 Segment Reporting Example 2 Operating SegmentRevenue Operating profit (Loss)Assets 3 Investments 4 US Land development 5 Hotels 6 Brokerage 7 Manufacturing 8 Total 9 Threshold(base 10%) 10 Total of all profits 11 Total of all losses 200 50 290 10 450 1000 100 30 9 -5 5 1 100 10 10 1.5 (15*10%) 15 5

Solution

To be a reportable segment any of theses criterio should meet 1) revenue must be 10% or more of total revenue, 2) profit/loss should be 10% or more of total profit/loss and 3) assets must be 10% or more of total assets So According to these criterio reportable segment are Segments Revenue Operating proft/(loss) Assets Investments No Yes Yes US land Development No No No Hotels Yes Yes Yes Brokerage No No No Manufacturing Yes Yes Yes More than 10 1.5 100 Hence reportable segments are Investments Hotels Manufacturing If any doubt please comment