A company has five business units that may be reportable as business segments. Data for these entities is as follows:

	A	($000) B	C	D	E
Sales	$621	$853	$1,237	$2,832	$4,720
Profit	103	(218)	832	1.337	(583)
Assets	1,200	2,780	2,324	4,280	8,321

Using the excel spread sheet below identify the threshold base for each category above and signify (yes/no) if each business segment is reportable by category:

Segment Test:						Quantitative Thresholds
($1,000s)	A	B	C	D	E		Profit	Loss
Sales
Profit
Assets