Calvin Inc. has operating segments in five different industries: apparel, building, chemical, furniture, and machinery. Data for the five segments for 20X1 are as follows:

Additional Information
1. The corporate headquarters had general corporate expenses totaling $235,000. For internal reporting purposes, $200,000 of these expenses were allocated to the divisions based on their cost of goods sold. The chief operating decision maker does not use the other corporate expenses for making segmental decisions.
2. The company has an intercorporate transfer pricing policy that all intersegment sales shall be priced at cost. All intersegment sales were sold to outsiders by December 31, 20X1.
3. Corporate headquarters had assets of $125,000 that the chief operating decision maker did not use for making segmental decisions.
4. The depreciation expense (listed in the section titled "Other information") has already been added into cost of goods sold in accordance with the company's cost measurement policies.

Required
a. Prepare a segmental disclosure worksheet for Calvin Inc.
b. Prepare schedules to show which segments are separately reportable.
c. Prepare the information about the company's operations in different industry segments as required by ASC 280.
d. Would there be any differences in the specification of reportable segments if the building segment had $460,000 in assets instead of $560,000 and the furniture segment had $190,000 in assets instead of $90,000? Justify your answer by preparing a schedule showing the percentages for each of the three 10 percent segment tests for each of the five segments using these new amounts for segmentassets.

Apparel Buildin Chemical Furniture Machine Sales to nonaffiliates Intersegment sales Cost of goods sold Selling expenses Other traceable $870,000 $750,000 $55,000 5,000 42,000 10,000 $95,000 15,000 78,000 20,000 ry $180,000 140,000 150,000 30,000 480,000 450,000 40,000 160,000 40,000 80,000 expenses 30,000 6,000 12,000 18,000 Allocated general corporate expenses 75,000 7,000 13,000 25,000 Other information: Segment assets Depreciation expense Capital expenditures 610,000 560,000 50,000 30,000 60,000 20,000 80,000 10,000 90,000 11,000 140,000 25,000 15,000