A threshold used in measuring an operating segment would include:

A) The amount of its reported profit or loss is 10 percent or more of the companys net income or loss.

B) The amount of its reported profit is 10 percent or more of the companys net income, and only profitable segments must be considered.

C) The absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount, of either: 1) The combined reported profit of all operating segments that did not report a loss or 2) The combined reported loss of all operating segments that did report a loss.

D) The amount of its profit or loss is not a factor in determining whether the operating segment needs to be separately reported. Only revenue and assets are tested.