Question: If an operating segment is identified as a reportable segment in the current period, segment data for a prior period: (i) is not required. (ii)

If an operating segment is identified as a reportable segment in the current period, segment data for a prior period:

(i) is not required.

(ii) is optional.

(iii) is required unless the necessary information is not available and the cost to develop it would be excessive.

S

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