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Artigas Corporation has expanded rapidly, and segment reporting is now required. The following data are for the fiscal year ending on December 31, 20X1

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Artigas Corporation has expanded rapidly, and segment reporting is now required. The following data are for the fiscal year ending on December 31, 20X1 (all amounts in millions): Operating Total Segment Operating Intersegment Profit Identifiable Segments Revenue revenue (Loss) Assets A $620 $20 $200 $400 BCDE B 100 20 80 340 30 70 300 190 10 (30) 140 180 (25) 180 F 70 10 120 G 120 80 (20) 140 All others 380 300 (25) 140 The all others includes five operating segments, none of which has revenues or assets greater than $80 million and none with an operating profit. Required: Determine what are reportable segments; and if the requirements for reportable segments are not yet met, apply appropriate aggregation criteria to identify additional reportable segments.

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