Revenue information for Mahoney Corporation is as follows:

Segment and Interim Financial Reporting 527 Consolidated revenue (from the income statement) $400,000 Intersegment sales and transfers 80.000 Combined revenues of all industry segments $480,000 Does the 10% revenue test for a reportable segment apply to 10% of the $400,000 or 10% of the $480,000?

AppendixLO1