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	13,200	241,300	852,373	1,538,317	3,470,833
Profit	2,327	(5,738)	23,833	37,533	580,833
Assets	231,837	588,333	5,458,332	2,837,334	12,327,833

• identify the threshold base for each category above and signify (yeso) if each business segment is reportable by category.

Quantitative Thresholds Segment Test: ($1,000s) Sales Profit Assets Loss