A summary of the segment operations of the Nog Corporation for the year ended December 31, 2016, follows:

1. For which of the following geographic areas will separate disclosures be required if only the 10 percent revenue test is considered?
a United States, Canada, and Japan
b United States and Canada
c United States and Japan
d United States, Canada, Germany, and Japan
2. For which of the following geographic areas will separate disclosures be required if only the 10 percent asset test is considered?
a United States
b United States and Canada
c United States, Japan, and Germany
d United States, Canada, Germany, and Japan
3. For which of the following geographic areas will separate disclosures be required if all relevant tests are considered?
a United States, Canada, Germany, and Japan
b United States, Germany, and Japan
c United States, Canada, and Japan
d United States and Canada

Transcribed Image Text:

Other United States Canada Germany Japan Mexico Foreign Consolidated Sales to unaffiliated customers Interarea transfers Total revenue Operating profits Segment assets S35,000 $6,000 $3,000 $3,500 $1,500 $1,000 $50,000 10,000 A5,0 $^,0) 3,0610 ,000 $63,000 $8,000 $1,000 1,500 1,000 $500 $500 $12,500 $50,000 $7,500 $8,500 $9,000 $2,000 $1,500 $78,500 $3,000 13,000