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The following operating segment is presented for Brisbane Pty Ltd.
Segment Revenue Segment Profit Segment assets
(000) (000) (000)
Club Membership 700 100 1,000
Canteen sales 125 20 200
Sponsorships 50 (35) 100
Clothing 90 5 90
Total 965 90 1390
Problem 1: Determine which segments are reportable according to the guidelines provided in the Australian Accounting Standards. Justify.
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