FASB $131($ASC $280)$ requires certain disclosures about major customers. All of the following statements about those disclosures are true with the exception of which statement?

$$

A$.$

The identity of the segment reporting the revenue from a significant customer must be disclosed in a footnote.

B$.$

The amount of revenue from a significant customer must be disclosed in a footnote.

C$.$

For applying the disclosure test a threshold of $10$ percent of total revenues is mandated.

D$.$

A local, state, or foreign government can be considered a$.$ major customer. When a partnership is formed, noncash assets contributed by partners should be recorded.