Bland Corporation is comprised of five operating segments. Information about each of these segments is as follows (in thousands):

(a) What is the total amount of revenues in applying the revenue test and which operating segments are reportable under the

revenue test?

(b) In applying the profit or loss test, what is the minimum amount an operating segment must have in order to meet the profit or

loss test for a reportable segment? And which operating segments are reportable under the profit or loss test?

(c) In applying the asset test, what is the minimum amount an operating segment must have in order to meet the asset test for a

reportable segment? And which operating segments are reportable under the asset test.

(d) Which operating segments are reportable?

(e) According to the test results for reportable segments, is there a sufficient number of reported segments or should any additional

segments also be disclosed? Explain the reason for your conclusion.

Sales to outsiders Intersegment transfers Interest revenue - outsiders Interest revenue - intersegment Operating expenses - outsiders Operating expenses - intersegment Interest expense Income taxes Current assets Intangible assets Long-term assets $ Bedding 47 $ 721 58 1 (2) 9 4 Bath 253 $ 13 3 207 10 6 5 58 3 Pharmacy Apparel 22 $ 272 20 3 2 9 2 61 $ 15 4 51 8 1 3 6 4 Design 14 12 11 13 11 12 4 $ Total 397 49 7 14 349 33 7 20 86 6 7