21. Which of the following items is not required to be reported in interim financial statements for each material operating segment? a. Revenues from external customers b. Intersegment revenues c. Segment assets d. Segment profit or loss 22. Niceville Company pays property taxes of $100,000 in the second quarter of the year. Which of the following statements is true with respect to the recognition of property tax expense in interim financial statements? a. Under U.S. GAAP, the company would report property tax expense of $100,000 in the second quarter of the year. b. Under IFRS, the company would report property tax expense of $100,000 in the second quarter of the year. c. Under U.S. GAAP, the company would report property tax expense of $33,333 in each of the second, third, and fourth quarters of the year. d. Under IFRS, the company would report property tax expense of $25,000 in the first quarter of the year