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Problem - This is a table ABCDE is the header. There is no missing information
A
B
C
D
E
Sales revenue
$39,800
$75,700
$583,300
$34,800
$54,300
Cost of goods sold
19,100
49,500
265,200
30,100
Operating expenses
10,100
39,400
233,800
11,900
18,400
Total expenses
29,200
88,900
499,000
31,000
48,500
Operating profit (loss)
$10,600
$(13,200)
$84,300
$3,800
$5,800
Identifiable assets
$34,300
$79,900
$499,400
$64,300
$49,500
Sales of segments B and C included intersegment sales of $20,200 and $99,500, respectively.
Required -
(a) Determine which of the segments are reportable based on the:
(1) Revenue test.
(2) Operating profit (loss) test.
(3) Identifiable assets test.
(b) Prepare the necessary disclosures required by GAAP.
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