You are compiling the consolidated financial statements for Vu Corporation International (VCI), a public company. The corporation's accountant, Timothy Chow, has provided you with the following segment information.
Note 7: Major Segments of Business
VCI conducts funeral service and cemetery operations in Canada and the United States. Substantially all revenues of VCI's major segments of business are from unaffiliated customers. Segment information for fiscal 2014, 2013, and 2012, follows:

Instructions
Determine which of the segments must be reported separately and which can be combined under the category "Other." Then write a one-page memo to the company's accountant, Timothy Chow, that explains all of the following:
(a) Which segments must be reported separately and which ones can be combined
(b) Which criteria you used to determine the reportable segments
(c) What major items must be disclosed for each segment

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Funeral FloralCemetery Corporate Catering Limousine Consolidated 2014 2013 2012 $302,000 $10,000 83,000 $-$7,000 $14,000 $416,000 324,000 260,000 245,000 6,000 208,000 3,0 42,000 61,000 4,000 0 1,000 8,000 6,000 Operating Income: 2014 2013 2012 $79,000 1,500 18,000 $(36,000) $ 500 $14,000 65,000 48,800 39,600 64,000 54,000 200 150 12,000 -28,000 6,000-21,000 8,000 6,000 100 Captal Expenditures: 2014 2013 2012 $26,000 1,000 9,000 4 28,000 14,000 2,000 60,000 8,000 300 1,000 37,700 92,300 22,700 1,500 100 700 Depreciation and Amortization 2014 2013 2012 $13,000100 2,400 $ 1,400 $ 100 200 17,200 12,300 9,700 10,000 8,000 1,400 1,000 700 100 (thousands) Funeral Floral try Catering Limousine Consolidated Identifiable Assets: $334,000 1,500 $162,000 $114,000 500 $8,000 $620,000 322,000 000 144,000 223,000 52,000 1,000 2013 2012 Liabilities: 6,000 3,500 526,000 339,500 78,000 34,000 2013 2012 $222,000 1,230 $132,000 $ 99,000 $ 340 $6,000 $460,570 74,000 27,000 209,000 121,000 900 119,000 350 4,100 2,400 407,750 207,070 56,000