Question: Company X has three operating segments: A , B , and C . Operating Segment A has two components, D and E . Component F

Company X has three operating segments: A, B, and C. Operating Segment A has two components, D and E. Component F is the only component under Operating Segment B. Operating Segment C has no components. Each of the components is a business, has discrete financial information, and its operating results are regularly reviewed by segment managers. Component E and Component F have similar economic characteristics. How many reporting units does Company X have?

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