Segment Reporting 12 Points Background > You have defined the segments below and now have to determine if they are reportable segments Required > Complete the 10% test using the facts below and indicate the segments that would be reportable segments by a Yes, or No, include calculations. 1. Sales Test Segment Retail - company owned stores Retail - Internet Wholesale Total Sales Segment Inter- Sales Segment Consolidated 240,000 (40,000) 200,000 30,000 30,000 130,000 130,000 400,000 (40,000) 360,000 2. Operating Earnings (Loss) Segment Retail - company owned stores Retail - Internet Wholesale Segment Operating Earnings Corporate Expenses Operating Earnings (Loss) Segment Inter Results Segment Consolidated 40,000 (3,000) 37,000 (10,000) (10,000) 4,000 4,000 34,000 (3,000) 31,000 (16,000) 15,000