Chatterton Company has two different product lines and makes significant sales in both the United States and Brazil. Chatterton has compiled the following information:

Instructions:
1. Assume that Chatterton has structured its company internally into divisions based on the two products, X and Y. Prepare the segment disclosure necessary under the provisions of FASB Statement No. 131.
2. Assume that Chatterton has structured its company internally into two divisions, one for operations in the United States and one for operations in Brazil. Prepare the segment disclosure necessary under the provisions of FASB Statement No.131.

Operating Plant and Total Total Capital Revenue Profit Depreciation Equipment Assets Liabilities Expenditure Product XUS Product X/Brazil Product YIU.S. Product Y/Brazil $500 210 300 120 $ 90 70 200 130 $30 20 80 60 $110 $10 $150 135 640 410 70 325 250 80 35