You are compiling the consolidated financial statements for Winsor Corporation International. The corporation’s accountant, Anthony Reese, has provided you with the following segment information.

Note 7: 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 2021, 2020, and 2019 follows.

Instructions

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 be disclosed.