1. Presented below are four segments that have been identified by Haley Productions:

Operating

Segments Total Revenue Profit (Loss) Identifiable Assets

A $255,000 $30,000 $900,000

B 600,000 55,000 800,000

C 225,000 6,000 450,000

D 90,000 4,000 225,000

• For which of the segments would information have to be disclosed in accordance with professional pronouncements?

2- Unruh Corp. and its divisions are engaged solely in manufacturing operations. The following data pertain to the segments in which operations were conducted for the year ended December 31, 2018.

Assets

Industry Revenue Profit 12/31/18

A $ 8,000,000 $1,320,000 $16,000,000

B 6,400,000 1,120,000 14,000,000

C 4,800,000 960,000 10,000,000

D 2,400,000 440,000 5,200,000

E 3,400,000 540,000 5,600,000

F 1,200,000 180,000 2,400,000

$26,200,000 $4,560,000 $53,200,000

• For which of the segments would information have to be disclosed in accordance with professional pronouncements?