Question: JCN Company sells laptop computers, desktop computers, and software in more than seven countries. The company is required to file financial statements annually with a

JCN Company sells laptop computers, desktop computers, and software in more than seven countries. The company is required to file financial statements annually with a securities commission. The controller has just compiled the following information on last year’s revenues:
Revenue (in millions)
Laptop computers................... $ 90
Desktop computers..................... 12
Software....................... 50
............................ $ 152
United States...................... $ 40 Canada.......................... 45
South America...................... 25
Asia........................... 19
Africa........................ 13
Europe......................... 10
........................... $ 152

Required
Which of the above should be reported as an operating segment and which as a geographic segment in a note to the financial statements?

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