Slatter Corporation operates primarily in the United States. However, a few years ago, it opened a plant in Spain to produce merchandise to sell there. This foreign operation has been so successful that during the past 24 months the company started a manufacturing plant in Italy and another in Greece. Financial information for each of these facilities follows:

Spain LO3 Italy Greece Sales.

.$395,000

$272,000

$463,000 Intersegment transfers.

. -0-

-0-

62,000 Operating expenses.

. 172,000 206,000 190,000 Interest expense.

. 16,000 29,000 19,000 Income taxes.

. 67,000 19,000 34,000 Long-lived assets.

. 191,000 106,000 72,000 The company’s domestic (U.S.) operations reported the following information for the current year:

Sales to unaffiliated customers. $4,610,000 Intersegment transfers.427,000 Operating expenses.2,410,000 Interestexpense. 136,000 Income taxes.819,000 Long-livedassets. 1,894,000 Slatter has adopted the following criteria for determining the materiality of an individual foreign country: (1) sales to unaffiliated customers within a country are 10 percent or more of consolidated sales or (2) long-lived assets within a country are 10 percent or more of consolidated long-lived assets.

Apply Slatter’s materiality tests to identify the countries to report separately.