P 15-1 Apply threshold tests Rise Corporation is based in the United States and its business is divided into segments based on geographical location. The following information has been accumulated for use in preparing segment disclosures in 2016:

Unaffiliated Sales Intersegment Sales Total United States $250,000 — $250,000 Canada 200,000 — 200,000 Europe 130,000 — 130,000 Latin America 120,000 10,000 130,000 Japan 100,000 30,000 130,000 Korea 50,000 — 50,000 Singapore 20,000 10,000 30,000 Other 10,000 — 10,000

$880,000 $50,000 $930,000 REQuIRED 1. Determine Rise’s reportable segment under the 10 percent revenue test.