what ASC 280 can I reference in this: Big Island's first recognizes operating segments based on how the chief operating decision marker (CODM) evaluates performance and assigns resources using financial information. Big Islands operates 10 theme parks, and each park offers ticketing food services, parking and games. They operate similarly in term of how they generate revenue. List of the parks: Big Islands Georgia, Discovery Adventure Place, White Rapids Orlando, Big Island's North Carolina, Big Island's Washington, Still Water Thrills Orlando, Island Adventure Cove, Still Water Thrills Charlotte, White Rapids LA, and Adventure Kids Cove. Another way the company recognizes operating segments is through aggregation and reportable segments. The individual parks are the key operating segments and can be reported as two main operational segments; Big and Small. The company can only do this if the aggregated parks exhibit similar economic characteristics and meet ASC 280's similar criteria. Plausible alternatives based off how the CODM's choose to manage the information financially, could be each park as its own segment, geographic segments, or a seasonal based segment. The third segment is how the parks are groupings by size. The bigger operational parks: Big Islands Georgia, Big Island's North Carolina, Big Islands Washington, Still Water Thrills Orlando, and Still Water Thrills Charlotte. The Smaller operational Parks: White Rapids Orlando, Discovery Adventure Place, Island A

Big Island's first recognizes operating seqments based on how the chief operating decision marker (CODM) evaluates performance and assigns resources using financial information. Big Islands operates 10 theme parks, and each park offers ticketing food services, parking and games. They operate similarly in term of how they generate revenue. List of the parks: Big Islands Georgia, Discovery Adventure Place, White Rapids Orlando, Big Island's North Carolina, Big Island's Washington, Still Water Thrills Orlando, Island Adventure Cove, Still Water Thrills Charlotte, White Rapids LA, and Adventure Kids Cove. Another way the company recognizes operating segments is through aggregation and reportable seqments. The individual parks are the key operating segments and can be reported as two main operational segments; Big and Small. The company can only do this if the aggregated parks exhibit similar economic characteristics and meet ASC 2860's similar criteria. Plausible alternatives based off how the CODM's choose to manage the information financially, could be each park as its own segment, geographic segments, or a seasonal based segment. The third segment is how the parks are groupings by size. The bigger operational parks: Big Islands Georgia, Big Island's North Carolina, Big Islands Washington, Still Water Thrills Orlando, and Still Water Thrills Charlotte. The Smaller operational Parks: White Rapids Orlando, Discovery Adventure Place, Island Adventure Cove, White Rapids LA, and Adventure Kids Cave. Defined in ASC 280-10-50-1, operating segments are components of a reporting entity that engage in business activities, review their results and have consolidated financial information available