Segment Reporting Practice Exam Segments Blue Black 812 514 121 Green Red 1811 Sales to outsiders Pink 309 White 99 Intersegment revenues 16 91 109 0 16 302 Salary expense Rent expense 614 139 379 166 402 81 312 92 317 42 31 Segment Profit and Loss Segment Assets 100 300 600 200 300 500 Segment Liabilities 50 100 200 75 275 220 14. Under the revenue test alone which are the reportable operating segments 15. Under the asset test alone which are the reportable operating segments 16. Under the Profit and Loss test alone which are the reportable operating segments 17. Using all three tests, which are the reportable operating segments. 18. Assume that only Red, Blue and Green are of sufficient size to require separate disclosure. Is Steinitz disclosing enough segments ? 19. What is the amount of revenues from a single customer in one year that will cause it to be a major customer