You are compiling the consolidated financial statements for Winsor Corporation International (WCI). The corporation's accountant, Anthony Reese, has provided you with the following segment information.
Note 7: Major Segments of Business
WCI conducts funeral service and cemetery operations in the United States and Canada. Substantially all revenues of WCI's major segments of business are from unaffiliated customers. Segment information for fiscal 2019, 2018, and 2017 follows (amounts in thousands).

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, Anthony Reese, explaining the following.
a. What segments must be reported separately and what segments can be combined.
b. What criteria you used to determine reportable segments.
c. What major items for each must be disclosed.

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Funeral Floral Cemetery Real Estate Dried Limousine Consolidated Whey Revenues $ 73,000 $ 2,000 2019 $302,000 $10,000 $7,000 $12,000 $406,000 2018 245,000 61,000 4,000 6,000 4,000 4,000 324,000 1,000 2017 208,000 3,000 42,000 3,000 3,000 260,000 Operating Income 2,000 2019 74,000 1,500 18,000 (36,000) 500 60,000 200 2018 64,000 200 12,000 (28,000) 400 48,800 2017 54,000 150 6,000 (21,000) 100 350 39,600 Capital Expenditures 2019 26,000 1,000 9,000 400 300 1,000 37,700 2018 28,000 2,000 60,000 1,500 100 700 92,300 22,700 2017 14,000 25 8,000 600 25 50 Depreciation and Amortization 100 2019 13,000 100 2,400 1,400 200 17,200 2018 10,000 50 1,400 700 50 100 12,300 2017 8,000 25 1,000 600 25 50 9,700 Identifiable Assets 8,000 620,000 2019 334,000 1,500 162,000 114,000 500 2018 322,000 1,000 144,000 52,000 1,000 6,000 526,000 500 3,500 2017 223,000 78,000 34,000 500 339,500