Segment Reporting You are compiling the consolidated financial statements for Winsor Corporation International. The corporation's accountant, Anthony Reese, has provided you with the segment information shown on page 1373. Major Segments of Business WCI conducts funeral service and cemetery operations in the United States and Canada. Substantially all revenues of WCI's major segments of business are from unaffiliated customers. Segment information for fiscal 2011, 2010, and 2009 follows.

Determine which of the above segments must be reported separately and which can be combined under the category 'Other.'? Then, write a one-page memo to the company's accountant, Anthony Reese, explaining the following.

(a) What segments must be reported separately and what segments can be combined.

(b) What criteria you used to determine reportable segments.

(c) What major items for each must bedisclosed?

(thousands) Funeral Floral Cemetery Real Estate Dried Whey Limousine Consolidated Revenues $ 2,000 $ 73,000 $302,000 $10,000 $7,000 $12,000 $406,000 2011 4,000 2010 2009 245,000 6,000 61,000 4,000 4,000 324,000 260,000 208,000 3,000 42,000 3,000 1,000 3,000 Operating Income 2011 500 200 100 74,000 1,500 18,000 2,000 60,000 (36,000) (28,000) (21,000) 2010 2009 64,000 54,000 200 12,000 6,000 400 350 48,800 39,600 150 Capital Expenditures 26,000 28,000 14,000 9,000 2011 1,000 400 300 1,000 37,700 92,300 22,700 2,000 2010 60,000 8,000 1,500 600 100 25 700 50 2009 25 Depreciation and Amortization 13,000 2,400 1,400 1,000 2011 100 1,400 100 200 17,200 2010 10,000 8,000 50 25 700 100 50 12,300 9,700 600 2009 25 Identifiable Assets 8,000 6,000 3,500 2011 2010 334,000 322,000 1,500 1,000 500 162,000 144,000 78,000 114,000 52,000 34,000 500 1,000 620,000 526,000 339,500 2009 223,000 500