An organisation has identified the following business components:

Requirement Identify which of the segments should be classified as reportable in accordance with IFRS 8.

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Revenue Profit Assets Component External Internal 000 000 000 000 12348 80,000 Nil 10,000 50,000 2 Nil 45,000 5,000 30,000 10,000 Nil 1,000 4,000 4 8,000 Nil 500 3,000 Total 98,000 45,000 16,500 87,000