Exercise $13-1($Static$)$ Reportable Segments LO $13-2$

Data for the seven operating segments of Amalgamated Products follow:

SegmentsRevenuesSegment Profit $($Loss$)$Segment AssetsElectronics$ $42,000$$ $(8,600)$$ $73,000$Bicycles$105,00030,400207,000$Sporting Goods$53,000(4,900)68,000$Home Appliances$147,00023,000232,000$Gas and Oil Equipment$186,00011,700315,000$Glassware$64,000(19,100)96,000$Hardware$178,00038,600194,000$Total$ $775,000$$ $71,100$$ $1,185,000$

Included in the $$105,000$ revenue of the Bicycles segment are sales of $$25,000$ made to the Sporting Goods segment.

Required:

Which segments are separately reportable?

Do the separately reportable segments include a sufficient portion of total revenue?