Taft Corporation operates primarily in the United States. However, a few years ago it opened a plant in Spain to produce merchandise to sell there. This foreign operation has been so successful that during the past 24 months the company started a manufacturing plant in Italy and another in Greece. Financial information for each of these facilities follows:

The company's domestic (U.S.) operations reported the following information for the current year:
Sales to unaffiliated customers . . . . . . . $ 4,500,000
Intersegment transfers . . . . . . . . . . . . . . 427,000
Operating expenses . . . . . . . . . . . . . . . . 2,410,000
Interest expense . . . . . . . . . . . . . . . . . . . 136,000
Income taxes . . . . . . . . . . . . . . . . . . . . . . . 819,000
Long-lived assets . . . . . . . . . . . . . . . . . . 2,200,000
Taft has adopted the following criteria for determining the materiality of an individual foreign country: (1) Sales to unaffiliated customers within a country are 10 percent or more of consolidated sales or (2) long-lived assets within a country are 10 percent or more of consolidated long-lived assets. Apply Taft's materiality tests to identify the countries to report separately with respect to (a) revenues and (b) long-lived assets.

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Spain Italy Greece Sales Intersegment transfers Operating expenses Interest expense Income taxes. Long-lived assets $175,000 $600,000 100,000 206,000 29,000 19,000 150,000 172,000 16,000 67,000 91,000 $450,000 60,000 190,000 19,000 34,000 100,000