Following is financial information describing the six operating segments that make up Fairfield, Inc. (in thousands):

Segments LO3 Red Blue Green Pink Black White Sales to outside parties. $1,811 $812 $514 $309 $121 $99 intersegment revenues. 16 91 109 -0- 16 302 Salaryexpense. 614 379 402 312 317 62 Rent expense. 139 166 81 92 42 31 interest expense. 65 59 82 49 14 5 Income tax expense (savings) . 141 87 61 (86) (64) -0-

Consider the following questions independently. None of the six segments has a primarily financial nature.

a. What minimum revenue amount must any one segment generate to be of significant size to require disaggregated disclosure?

b. If only Red, Blue, and Green necessitate separate disclosure, is Fairfield disclosing disaggre¬ gated data for enough segments?

c. What volume of revenues must a single client generate to necessitate disclosing the existence of a major customer?

d. If each of these six segments has a profit or loss (in thousands) as follows, which warrants sep¬ arate disclosure?

Red . Blue . Green

$1,074 Pink.$ (94)

449 Black. (222)

140 White. 308