Multi- Facet Corporation has eight operating segments. The revenue, profit and assets in each segment are as follows:

Required:
Determine which segments are reportable segments.

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Segment Revenue Profit Assets 30,000 120,000 108,000 22,000 $ 80,000 350,000 340,000 100,000 135,000 550,000 90,000 95,000 $ 7,000 3,000 17,000 3,000 9,000 60,000 11.000 10,000 $120,000 350,000 50,000 30,000 $770,000 Total $1,740,000