Match the terms on the left with the descriptions on the right. A description may be used once, more than once, or not at all.
Terms
1. Reportable operating segment
2. 10 percent significance rules
3. Revenue test for material foreign country disclosure
4. Asset test for reportable operating segments
5. Asset test for material foreign country disclosure
6. Comprehensive segment disclosure test
7. Enterprisewide disclosures
8. Recovery of prior write-down for interim inventory valuations
9. Interim LIFO liquidations to be replaced by year-end
10. Effective annual tax rate

Descriptions of Terms
A. Based on all assets used by management to assess that business unit's performance.
B. Not computed until tax is paid.
C. Includes intercorporate sales and transfers.
D. Annual statutory tax rate.
E. Based on long-lived assets used in that business unit only.
F. Values cost of goods sold at the LIFO cost of the goods sold.
G. Values cost of goods sold at the expected costs of replacements.
H. Requires sales to unaffiliated units for separately disclosed segments to be higher than or equal to 75 percent of total consolidated revenue.
I. Segment that must meet each of the three 10 percent segment significance tests.
J. Product revenues, geographic areas, and information about major customers.
K. Recovery allowed by ASC 270 and ASC 740.
L. Based on sales to unaffiliated entities only.
M. Not permitted under ASC 270 and ASC 740.
N. Estimate of the income tax that will actually be paid for the year.
O. Segment that has met at least one of the three 10 percent segment significance tests.