Ch15: Segment and Interim Financial Reporting 35-3 Apply threshold test Ferd CA is a company that has 5 operating segments. Information regarding the operating segments is as follows: B D Sales to unaffiliated customer Total sales Expenses Identifiable assets Identifiable liabilities $500,000 600,000 650,000 1,200,000 200,000 $100,000 110,000 80,000 450,000 300,000 $720,000 730,000 900,000 1,800,000 1,400,000 $40,000 740,000 800,000 400,000 50,000 $20,000 30,000 10,000 100,000 90,000 REQUIRED 1. Which of the segments require separate disclosure under the a. Revenue test? b. Asset test? c. Operating profit test? 2. Do additional reportable segments need to be identified