10-18. The key to reporting accounting information by segments is determining what constitutes a segment. Of the following, which is not a method of determining a reportable segment?

A. Operating profit

B. Revenues

C. Number of employees

D. Combined identifiable assets

(Note: This is a Kaplan CPA Review Question)

11-19. Which of the following characteristics would render the operating unit reportable? The operating unit comprises at least:

A. 5 percent of the assets of a company as a whole.

B. 10 percent of the revenues of the company as a whole.

C. 50 percent of the long term debt of the company as a whole.

D. 20 percent of the operating profit of the company as a whole.

(Note: This is a Kaplan CPA Review Question)