Pong Industries operations involve four operating segments, A, B, C, and D. During the past year, the

Question:

Pong Industries’ operations involve four operating segments, A, B, C, and D. During the past year, the operating profit (loss) of each segment was
Segment Operating Profit (Loss)
A.......... $(600)
B.......... 100
C.......... 900
D.......... (700)

Required:
Applying the operating profit or loss test, determine which of the segments are reportable segments.