c. Discuss the limitations of segment data, both in terms of trends within the company over time and comparisons with similar segments of other companies.

d. Discuss what additional information you would require to improve your analysis of segment operations.

e. In 1996, Lumex sold its Lumex segment for cash and restated 1ts financial statements to show the Lumex segment as a dis- continued operation. Discuss whether the segment data shown in Exhibit 13P-5 permitted financial statement users to anticipate the effect of that divestiture on the company.