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

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.

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