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Juniper Ltd is a listed diversified company. In preparing its financial statements in accordance with AASB 8, the chief operating officer has identified three operating segments: construction, retail and transport. Details concerning each operating segment are provided in the tables below:
Total Sales
$
('000)
Profit before tax
Assets
Construction
75
3
500
Retail
315
-20
3 125
Transport
375
35
2 500
Head Office
0
125
Depreciation
Other Non
Cash Expenses
Liabilities
Capital
Acquisitions
10
15
2 000
65
30
20
1 250
25
3 000
250
Additional Information
Required
(i) In accordance with the relevant accounting standard, identify the reportable business segments showing all calculations.
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